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Home My WebLink AboutReg 2013-09-03 Item 6A - Ordinance - Local Improvement District No 33COUNCIL AGENDA SYNOPSIS -Initials Meetias Dale 09/03/13 Prepared Gy PMC Council r?Uiew H ITEM INFORMATION ITEM No. 55 STAFF SPONSOR: PEGGY MCCARTIIY ORIGINAL AGENDA DATE: 09/03/13 AGENDA ITEM TI T1.! Consider objections to findings ordinance confirming the assessment No 33 of the Hearing roll for Examiner and consideration of the the Klickitat Local Improvement District 9/3/13 (] Motion Mtg Date ❑ Resolution Mtg Date ❑ Bid Award .1Itg Date ❑ Public Hearang Mg Date ❑ Other ltg Date CATEGORY 1,4 Discussion 2 Ordinance Mtg Bate Aftg Dale 09/3/13 SPONSOR ❑ Council ❑ Mayor ❑ FIR ❑ DCD El Finance ❑ Fire ❑ IT ❑ P&R ❑ Police ❑ PIl''` SPONSOR'S Consideration of one objection to the Findings of the Hearing Examiner received by the SUMMARY Catholic Archdiocese of Seattle <Quasi- judicial). Consideration of the Ordinance confirming the assessment roll for the Klickitat Local Improvement District No. 33 for construction of improvements to urban access for the Southcenter Area. REVIEWED BY ❑ COW Mtg. CA&P Cmte ❑ F &S Cmte Utilities Cmte ❑ Arts Comm. ❑ Parks Comm. DATE: COMMITTEE CHAIR: ❑ Transportation Cmte • Planning Comm. RECOMMENDATIONS: SPONSOR/ADMIN. C7MNIII'TEE Finance Unanimous Approval COST IMPACT / FUND SOURCE TX!'1?`•.!IurruRIi REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED So so so Fund Source: Con nnents: MTG. DATE _ RECORD OF COUNCIL ACTION 09/03/13 MTG. DATE ATTACHMENTS 09/03/13 Informational Memorandum dated 08/28/13 Ordinance and Final Assessment Roll Appeal F from the Archdiocese of Seattle Hearing Examiner Findings of Fact, Conclusions of Law and Recommendation Letter sent to Archdiocese of Seattle providing notice of Hearing Examiner findings Letter of Objection from the Archdiocese of Seattle LID 33 Boundary Map 55 TO: City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM Mayor Haggerton Tukwila City Council FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director DATE: August 28, 2013 SUBJECT: Ordinance Approving and Confirming the Assessment Roll for the Klickitat Local Improvement District No. 33 for Construction of Improvements to Urban Access for the Southcenter Area ISSUE Whether to approve the Ordinance confirming the assessment roll for the Klickitat Local Improvement District (LID) No. 33 for construction of improvements to urban access for the Southcenter Area. BACKGROUND On November 16, 2009, the Council adopted Ordinance No. 2260 ordering improvements for the Southcenter area by establishing the formation of Local Improvement District (LID) #33 Tukwila Urban Center Access (Klickitat) Project. (map attached) The road improvement was substantially completed and an opening held in October 2011. The project was closed out on February 19, 2013. At the February 5, 2013 Finance & Safety Committee meeting, the timeline for the remaining steps for the LID were presented and discussed. Final costs were finalized and forwarded to Macaulay & Associates, LTD, who calculated the final assessments for all properties in the LID. As required by RCW 35.44.070, Resolution 1789 was approved by Council setting the hearing date before a hearing examiner for March 27, 2013. Notices were published and mailed to all property owners informing them of the date, time, and location of the hearing and included instructions for making written objections and protests to the proposed assessment on the final assessment roll. A total of 8 appeals were received within the established deadline. The hearing was convened and commenced before the Hearing Examiner on March 27, 2013, and evidence and testimony were received for the purpose of considering the assessment roll and the benefits to be received by each parcel within the LID. At the conclusion of the hearing, all evidence presented was given to the Hearing Examiner for his review. The Hearing Examiner completed his review and delivered to the city, a detailed written report consisting of Findings of Fact, Conclusions of Law, and a Recommendation to the City Council on July 29, 2013 (attached). His recommendation included adjustments to several parcels owned by Segale Properties and Andover West Property, Parcel 91. Macaulay & Associates, LTD provided the City of Tukwila with a final assessment roll that incorporated the changes recommended by the Hearing Examiner. On August 27, 2013, City Council was provided with a Zink to the video of the March 27, 2013 hearing before the Hearing Examiner. The URL for the video can be found at the following link: http: / /www.tukwilawa.gov /council /LID33Video.html 57 INFORMATIONAL MEMO Page 2 DISCUSSION Once the written report was received from the Hearing Examiner, letters were mailed to all appellants providing information on the outcome of their appeal. The appellants then were given a deadline to further object to their assessment to the City Council. As of the deadline of 5:00 p.m. on August 12, 2013, the City had received one objection (attached). The appellant has stated that they will be in attendance at the meeting on September 3, 2013. Although the approval of the final assessment roll is a legislative function, the Council will be sitting in its quasi - judicial capacity when it hears the one appeal filed in this matter. The City Attorney will be present to advise the Council on the applicable standard of review and assist in the procedural aspects of the hearing. The Council will need to make a determination on the record for the appeal submitted and may uphold the examiner's recommendation or modify the assessment roll based on the evidence presented during the appeal. The Ordinance attached hereto provides for approval of the Hearing Examiner's Findings, Conclusions, and Recommendations as set forth in Exhibit A as attached to the Ordinance and confirming the assessment as recommended and shown in Exhibit B. The Final Assessment Roll, as approved and confirmed, will be filed for collection and that payment of any assessment thereof or any portion of such assessment can be made at any time within 30 days from the date of the first publication of said notice. RECOMMENDATION The Council is being asked to hear objections to the findings of the Hearing Examiner and approve the Ordinance approving and confirming the assessment for LID No. 33. This item is scheduled for the September 3, 2013 Council meeting. ATTACHMENTS - Hearing Examiner Findings of Fact, Conclusions of Law and Recommendation - Final Assessment Roll - LID #33 boundary map - Appeal F from the Archdiocese of Seattle - Letter sent to Archdiocese of Seattle providing notice of the Findings of the Hearing Examiner - Letter of Objection from the Archdiocese of Seattle - Ordinance 58 HEARING EXAMINER FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION 59 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 RECEIVED JUL 2 9 2013 CITY OF TUKWILA CITY CLERK Before Hearing Examiner Gary N. McLean BEFORE THE HEARING EXAMINER FOR THE CITY OF TUKWILA In the Matter of the Final Assessment Roll for the KLICKITAT LOCAL IMPROVEMENT DISTRICT (LID NO. 33) On delegation from the Tukwila City Council, by Resolution No. 1790, adopted on March 4, 2013. FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION I. SUMMARY OF RECOMMENDATION. The Assessment Roll should be confirmed with limited modifications as described below. II. RECORD AND EXHIBITS. Exhibits entered into evidence as part of the record, and an audio recording of the public hearing, are maintained by the City of Tukwila, and may be examined or reviewed by contacting the City Clerk's Office. Hearing Testimony: The following individuals presented testimony under oath at the duly noticed open record public hearing' held on March 27, 2013: 1. Bob Giberson, Public Works Director, City of Tukwila; 2. Robert J. Macaulay, MAI, of Macaulay & Associates, Ltd., Real Estate Appraisers & Consultants, responsible for preparing the Final Special Benefit/Proportionate Assessment Study, included in the record as Exhibit The Notice of Assessment Roll Hearing was published in the Seattle Times on March 4'h and II'", 2013; copies of the Notice were also mailed to property owners with their individual Notice of Assessment. See Exhibit Nos. 10 and I I . FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Page 1 of 12 GARY N. MCLEAN HEARING EXAMINER CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA, WASHINGTON 98188 MCLEANLAW @ME.COM 61 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 62 No. 4; 3. Jami Balint, an attorney representing Segale Properties, collectively addressed in written objections marked as "Appeal H "; 4. Larry Schramm, Director of Property Tax unit for Macy's, appearing for Federated Department Stores (Macy's) four (4) properties addressed in written objections marked as "Appeal A "; 5. Daniel Rosenfeld and George Rockwell, for Andover West, LLC, and Andover Company, regarding a parcel addressed in the written objection marked as "Appeal C "; and 6. Laura Toepfer, for the Seattle ArchidioceseNietnamese Martyrs Parish, regarding a parcel addressed in the written objection marked as "Appeal "F ". Exhibits: Original written objections filed on behalf of eight (8) property owners or their representatives by the March 21, 2013 deadline are included in the record, labeled as "Appeal `A' through `H' ". A total of seven (7) exhibits were accepted into the record as numbered, identified and described on the City Clerk's "Exhibit Log ", a copy of which is attached hereto and incorporated by this reference. (To avoid confusion, it should be noted that the hearing exhibits include two separate documents numbered 3 and 3A, meaning the initial list ended with number 6). The Examiner takes judicial notice of the following public records that are relevant to this matter, and includes them as part of the hearing record, copies of which shall be marked and maintained as follows: • Exhibit No. 7, City of Tukwila Ordinance No. 2260, adopted on November 16, 2009, establishing the Klickitat Local Improvement District (LID No. 33); • Exhibit No. 8, City of Tukwila Resolution No. 1789, adopted on March 4, 2013, setting the date for the hearing before the designated hearing examiner regarding the assessment roll for LID No. 33; • Exhibit No. 9, City of Tukwila Resolution No. 1790, adopted on March 4, 2013, designating the undersigned to act as the City's Hearing Examiner for the assessment roll hearing for LID No. 33; FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Page 2 of 12 GARY N. MCLEAN HEARING EXAMINER CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA. WASHINGTON 98188 MCLEANLAW©ME.COM 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 • Exhibit No. 10, a true and correct copy of the City Clerk's Notice of Assessment Roll Hearing, issued for publication in the Seattle Times on March 4th and 11 ", 2013; and • Exhibit No. 11, a true and correct copy of the Certificate of Mailing from Gail Labanara, Public Works Analyst, with 11 pages of attachments, certifying that the city sent the Notice of Assessment Roll Hearing for LID No. 33 to a list of owners of parcels of land or other property to be specially benefitted by the Klickitat Project. The Certificate confirms that the hearing notice was mailed on March 7, 2013. Finally, the record was held open by request of City officials to provide additional time for direct discussions to resolve some of the appeals. In early June of 2013, the Examiner received two stipulations /joint recommendations through the City Clerk's Office, reflecting suggested modifications to resolve two pending appeals /objections to the assessment roll, one filed on behalf of the Segale Properties addressed in Appeal H, which shall be included as part of the record and marked as Exhibit No. 12, and the other filed on behalf of the Andover West Property, Parcel 91, addressed in Appeal C, a copy of which shall be included as part of the record and marked as Exhibit No. 13. Following such additions, the record for this matter is deemed closed, and a Recommendation is now in order. III. APPLICABLE LAW AND AUTHORITY. Tukwila Municipal Code Sec. 13.04.095 authorizes the Hearing Examiner to conduct a hearing regarding the assessment roll for an LID, at which time the Examiner shall consider all objections that have been timely filed with the City Clerk in writing and meeting the other requirements set forth in RCW 35.44.080. Following such hearing, the Hearing Examiner shall make recommendations that the City Council correct, revise, raise, lower, change, or modify the roll or any part thereof or set aside the roll and order the assessment to be made de novo, or that the Council adopt or correct the roll or take other action on the roll. Id. Following issuance of the Examiner's recommendation, the City Council shall adopt or reject the recommendation of the Hearing Examiner at a public meeting provided that any person who shall have challenged his or her assessment before the Examiner may appeal the recommendation of the Hearing Examiner to the City Council by filing written notice of such appeal with the City Clerk within 10 calendar days of the date of mailing of the Hearing Examiner s recommendation. Id. Under RCW 35.44.080, objections to an LID assessment must be made in writing, and submitted by the date and time specified in the public Notice of Hearing regarding the assessment roll. All objections to confirmation of the assessment roll shall state clearly the FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Page 3 of 12 GARY N. MCLEAN HEARING EXAMINER CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA. WASHINGTON 98188 MCLEANLAW @ME.COM 63 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 64 grounds of objections. Objections not made within the time and in the manner explained in the Public Notice, which conformed to state law, shall be conclusively presumed to have been waived. RCW 35.44.110. Summarizing case law and long- standing interpretations and application of Washington Local Improvement District statutes at issue in this matter: • a property is benefited by a local improvement if the fair market value increases after the improvement2; • whether a property is specially benefited by an improvement is generally a question of fact to be proved by expert testimony3; • the city may use any method or methods to determine the special benefits to properties within the LID and to calculate the assessments4 • it is presumed that a local improvement benefits all property with an LID unless a challenging property owner produces competent evidence to the contrary5; • the burden of proof does not shift back to the city until after a challenging party presents sufficient evidence, preferably expert appraisal evidence, showing that the property would not be benefited by the improvement6; • bare assertions, such as arguing that a property is on the periphery of the LID, does not need the improvement to thrive, and the like, without expert testimony, are inadequate to overcome the presumption in favor of the city; and • in any subsequent appeal to Superior Court of the City Council's action taken following issuance of the Examiner's recommendation, only the record of the prior proceedings is considered. This requires complaining parties to place all relevant information and objections before the proper decision making body, i.e. the Examiner, the council, prior to the municipality's decision, instead of permitting later attack in the superior court based upon information which the municipality did not have the opportunity to considers. 2 In re Indian Trail Trunk Sewer Sys., 35 Wash.App. 840, 842, 670 P.2d 675 (1983), review denied, 100 Wash.2d 1037 (1984). J Indian Trail, 35 Wash.App. at 842, 670 P.2d 675. 4 RCW 35.44.047. S Bellevue Associates v. City of Bellevue, 108 Wash.2d 671 at 676 -77, 741 P.2d 993 (1987); Abbenhaus v. City of Yakima, 89 Wash.2d 855 at 860 -61, 576 P.2d 888 (1978). 6 Indian Trail, 35 Wash.App. at 842 -43, 670 P.2d 675. 7 Hansen v. Local Imp. Dist. No. 335, 54 Wash. App. 257, 263, 773 P.2d 436, 440 (1989). S Abbenhaus v. City of Yakima, 89 Wn.2d at 859 -60. FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Page 4of12 GARY N. MCLEAN HEARING EXAMINER CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA. WASHINGTON 98188 MCLEANLAW @ME. COM 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 IV. FINDINGS OF FACT. Based on the record established for this matter, the Examiner issues the following findings of fact: 1. The Klickitat Local Improvement District, LID No. 33, was formed by the Tukwila City Council in November of 2009 by Ordinance No. 2260. 2. The Klickitat Project (or "Project ") is an approximately $22 million road improvement project designed to improve severe congestion within Tukwila's urban center. The Project included a partial "lid" over Southcenter Parkway, removal of conflicting turning movements, traffic signal improvements, and widening of a significant portion of Southcenter Parkway, primarily in the area immediately west of Westfield - Southcenter Mall, south of the intersection of Interstates 5 and 405. Testimony of Mr. Giberson; Ex. No. 1, Staff Report; Ex. No. 4. The Project improves traffic flow throughout the designated Local Improvement District, relieving congestion at the Strander Boulevard/Southcenter Parkway and Klickitat Drive /Southcenter Parkway intersections. Id. With the removal of southbound and northbound interaction at Klickitat Drive /Southcenter Parkway, and by adding a bridge and lowering the southbound lanes, more northbound traffic can move through the intersection to access the southbound I -5 on -ramp. More efficient southbound traffic flow is possible because motorists do not have to wait before making northbound turns onto Klickitat Drive. Id. 3. With the LID project completed, access and traffic flow are significantly improved along Southcenter Parkway, Strander Boulevard, and Klickitat Drive as well as the Interstate 5 off -ramps adjacent to Southcenter Mall. The negative stigma previously associated with the mall vicinity due to traffic congestion is reduced, creating a more desirable location for residential /commercial property owners and tenants, for both commercial and retail propertied and light industrial uses. Ex. 4, Assessment Study, page 4. 4. Specific traffic benefits of the Klickitat Project are detailed in a January 4, 2013 memorandum from the Fehr and Peers traffic- engineering firm to Mr. Giberson, a copy of which is included at pages 154 through 156 of the Assessment Study, Ex. No. 4. Mr. Giberson testified that the area subject to the LID, the Tukwila Urban Center, is similar to an island, with limited ingress and egress points for traffic to enter and leave the area. The Assessment Study relies on the Fehr and Peers traffic study's conclusion that "the LID project relieves congestion at the main access points across I -405 and the Green River and increases pass -by trips along key retail corridors like Strander Boulevard and Southcenter Parkway." Ex. 4, page 4. All of these factors contributed to an increase in property values for properties located within the LID. 5. Zoning and intensity of use for properties located within the LID boundaries are affected by the Klickitat Project. Favorable zoning changes, and increases in options for GARY N. MCLEAN HEARING EXAMINER CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA, WASHINGTON 98186 MCLEANLAW @ME.COM FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Page 5 of 12 65 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 66 intensity of use of properties, that were not previously available but are, or may soon be available after completion of the Klickitat Project, are factors that were reasonably and credibly considered by Mr. Macaulay as he prepared the Assessment Study for the LID area. See Ex. 4. 6. The cost of the improvements initially estimated for financing through LID assessments was approximately $10.5 million. Due to favorable bids received by the city, an accelerated construction schedule, and other positive circumstances, the total project cost came in below engineering estimates, reducing the amount to be financed through LID assessments to approximately $9.9 million. Testimony of Mr. Giberson; Ex. No. 1, Staff Report; Ex. No. 4, Assessment Study; Ex. No. 2, Res. No. 1698 declaring intent to form LID. 7. The well - established regional appraisal firm, Macaulay & Associates, Ltd. prepared and filed with the City a copy of the Final Special Benefit/Proportionate Assessment Study for the Klickitat LID, dated February 25, 2013. Ex. No. 4. The Assessment Study included a proposed Assessment Roll addressing the approximately 270 parcels included within the LID boundary. Upon receipt of the Assessment Study, on March 4, 2013, the Tukwila City Council designated the undersigned Examiner to consider the final assessment roll and any objections thereto for LID No. 33 and set the date for such hearing. See Resolution Nos. 1789 and 1790, Ex. Nos. 8 and 9. 8. Consistent with the City Council's direction given in Resolution No. 1789, the City Clerk prepared and issued a Notice of Assessment Roll Hearing as provided in RCW 35.44.080, and mailed and published such Notice of Hearing as provided in RCW 35.44.090. The Notice was published in the Seattle Times on March 41h and 11th, 2013. Copies of the Notice were mailed to each property owner -of- record included within the LID boundary, along with an individual Notice(s) of Assessment(s) proposed for each parcel held by such owner. Ex. Nos. 10 and 11. 9. As of January 15, 2013, the Macaulay Assessment Study found that the total difference (in this case, substantial increase) in values for all properties located with the LID boundary before and after completion of the Klickitat Project, known as the "Estimated Special Benefit" conferred upon properties within the district, is $50,985,000. Ex. 4, Assessment Study, page 5, and final spreadsheet, page 9 of 9. 10. The portion of the total Project cost to be funded by the LID is only $9,902,877. Id. 11. The cost/benefit analysis of the Project is very favorable to affected property owners. Each parcel is estimated to receive one dollar in special benefit for each 19 cents of LID assessment. Id.9 9 This figure is calculated by dividing the total cost to be funded by the LID (approximately $9.9 million) by the Estimated Special Benefit (approximately $51 million). FINDINGS OF FACT, CONCLUSIONS OF LAW AND GARY N. MCLEAN RECOMMENDATION — KLICKITAT LOCAL HEARING EXAMINER CITY OF TUX WILA IMPROVEMENT DISTRICT, LID NO. 33 6200 SOUTHCENTER BOULEVARD TUKWILA. WASHINGTON 96166 Page 6 of 12 MCLEANLAW @ME.COM 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 12. In this matter, eight (8) property owners or their representatives submitted written materials with the City Clerk before the March 21, 2013 deadline, objecting to the amount of assessments reflected on the proposed assessment roll for their respective parcels.10 13. At the hearing, the Examiner placed all persons wishing to provide testimony on the record under oath. The Public Works Director, Mr. Giberson, summarized the Project, highlighting portions of the Staff Report, and the Assessment Study. The City's Appraiser, Mr. Macaulay was present, and provided a brief oral presentation regarding his Assessment Study and the proposed Assessment Roll. The City's attorney, Mr. Disend, requested additional time to conduct discussions with an owner of multiple parcels included in the LID, to determine if the owners' specific objections warranted modification of assessments to be applied to some or all of their parcels." 14. Several owners who submitted brief letters objecting to their assessment did not appear in person or through a representative at the hearing, and provided no testimony, reports, exhibits, or appraisals, or other written evidence to challenge portions of the assessment roll addressing their parcel(s). Other than an initial letter or other written document generally objecting to their notice of assessment, the following owners failed to come forward with any testimony or other evidence to supplement or support their appeal /objection before or during the Assessment Roll Hearing: o Appeal B, Ron Skarbo, Skarbo Holdings LLC, Parcel No. 69; o Appeal D, Matt Peterson, Houghton Harbor LLC, Parcel No. 141; o Appeal E, Patrick Lawless, Widewaters Group, Inc., Parcel No. 99; and o Appeal G, Harris Klein, Parcel No. 223. 15. Jami Balint, an attorney representing Segale Properties, provided comments during the hearing and sought clarification from City witnesses. Her testimony focused on the Segale Properties that were collectively addressed in written objections marked as "Appeal H ", parcels generally located at the bottom, southwest portion of the LID area.12 10 The original written objections filed on behalf of the eight (8) property owners or their representatives by the March 21, 2013 deadline are maintained by the City Clerk's Office and included in the record for this hearing, labeled as "Appeal 'A' through `H' ". 11 The request was made with respect to objections filed on behalf of the Segale properties, addressed in materials marked as Appeal H. 12 See Ex. No. 3A, LID No. 33 Color Map with parcels covered by Appeals A -H marked and identified for illustration purposes at the hearing. FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Pagc 7 of 12 GARY N. MCLEAN HEARING EXAMINER CITY OF TU K W I LA 6200 SOUTHCENTER BOULEVARD TUKWILA, WASHINGTON 98188 MCLEANLAWQME. COM 67 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 68 16. Larry Schramm, Director of Property Tax for Macy's, appeared and testified at the hearing for Federated Department Stores (Macy's), which owns four (4) properties addressed in written objections marked as "Appeal A ". Mr. Schramm devoted most of his attention to the two parcels where the Macy's warehouse /distribution center is located, Parcel Nos. 73 and 74. He observed that the condition of the buildings on the site was not optimal, and that estimated values were too high in his opinion. The Examiner finds that the back parcel, number 74, does not front Southcenter Boulevard, as does Parcel No. 73, But, because the land on both parcels is currently used for a unified, single purpose, i.e. the Macy's distribution center, the assessments recommended for each parcel (the same for each) are legally supportable. See Doolittle v. Everett, 114 Wash. 2d 88, 786 P.2d 253 (1990)(General rule is that each lot, piece, or parcel of land should be assessed separately, for purposes of local improvement district special assessment, but different rule applies where owner has actually combined several lots and put them to unified use, in which event lots may be considered as one parcel). 17. Daniel Rosenfeld, Manager for Andover West, LLC, appeared at the hearing and provided testimony regarding Parcel No. 91, which was addressed in the written objection marked as "Appeal C ". Mr. Rosenfeld's materials included specific examples of similar parcels that he believed to have estimated values more in -line with where he felt Parcel 91 should be. He noted that redevelopment options might be negatively affected by the presence of rail tracks on the north portion of the site, and immediately east of the existing warehouse buildings on the parcel. He noted the presence of a drainage pond on the site, not seen on neighboring parcels. Accordingly, he felt the proposed assessment amount was too high, and should be reduced to conform with other, similar properties, weighing unique conditions on Parcel 91 that were not part of the "mass appraisal" analysis in the Assessment Study. He credibly explained that it was difficult to accept an assessment that is almost 3 times as high as Parcel 93, a substantially - similar parcel located immediately to the south of Parcel 91 fronting Andover Park West. 18. Laura Toepfer appeared at the hearing and provided testimony and questions on behalf of the Archdiocese of Seattle /Vietnamese Martyrs Parish, regarding Parcel No. 242, addressed in the written objection marked as "Appeal "F ". Essentially, Ms. Toepfer explained that the Archdiocese helped acquire the parcel where the Vietnamese Martyrs Parish will be operating. At the time of purchase, the seller did not disclose the pending LID assessment. Her remarks questioned the fairness of the pending assessment, again primarily based on the allegation that the seller failed to disclose the existence of the LID, meaning the potential assessment was not a factor in the purchase negotiations. She did not offer any expert testimony or other evidence to question the accuracy of the estimated special benefit conferred on the parcel, as explained in the Assessment Study. 19. At the conclusion of the hearing, the Examiner directed City staff to provide regular written updates, through the City Clerk's office, regarding progress in reaching mutually agreed adjustments, recommendations, or other changes, to resolve specific objections raised by parties who appeared at the hearing. FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Pagc 8 of 12 GARY N. MCLEAN HEARING EXAMINER CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA, WASHINGTON 98188 MCLEANLAW @ME.COM 1 20. In early June of this year, the Examiner received two stipulations /joint 2 recommendations through the City Clerk's Office, reflecting suggested modifications to resolve two pending appeals /objections to the assessment roll, one filed on behalf of the 3 Segale Properties addressed in Appeal H, which is included as part of the record and marked as Exhibit No. 12, and the other filed on behalf of the Andover West Property, 4 Parcel 91, addressed in Appeal C, a copy of which is included as part of the record and marked as Exhibit No. 13. 5 6 21. The stipulation/joint recommendation filed regarding the Segale Properties addressed in Appeal H explains that some of the zoning assumptions included in the 7 Assessment Study were in error, and that the Assessment Study does not reflect a number of right -of -way dedications, street vacations, property dedications and restrictions within 8 the Tukwila South area that changes the size and usable area of many of the Segale Properties. Given these factors, the City and Segale agree that the Study overstated the 9 special benefits conferred on much of the Tukwila South area, and warrants adjustments to 10 assessments for parcels as reflected on a spreadsheet attached to Exhibit No. 12. The joint recommendation did not reference or include any follow -up analysis by the City's 11 appraiser, Mr. Macaulay, or any other firm. 12 22. The stipulation/joint recommendation filed regarding the Andover West LLC Parcel 91, addressed in Appeal C, explains that the Parties agree that the special benefit to Parcel 13 91 is less than what is stated in the Assessment Study, and the special benefit should 14 properly result in an assessment of $0.17 per square foot, instead of the initial estimate of $0.29 per square foot. The joint recommendation did not reference or include any follow - 15 up analysis by the City's appraiser, Mr. Macaulay, or any other firm. 16 23. The Examiner made several site visits to the study area, specifically including 17 publicly accessible portions of road improvements referenced in the Assessment Study, and parcels addressed in written objections at issue in this Recommendation. 18 24. The Examiner finds that the City's appraiser, Robert J. Macaulay, MAI, of 19 Macaulay & Associates, Ltd., Real Estate Appraisers & Consultants, responsible for preparing the Final Special Benefit/Proportionate Assessment Study, included in the record 20 as Exhibit No. 4, is well qualified as an expert on the subjects and topics addressed in the 21 Assessment Study. His qualifications and relevant experience, as well as that of his firm, are summarized in Exhibit No. 4. No evidence was presented in any form to challenge his 22 qualifications. 23 25. Any Conclusion or provision found in any other section of this Recommendation that is deemed to be a finding of fact is hereby incorporated by reference as such. 24 25 26 FINDINGS OF FACT, CONCLUSIONS OF LAW AND GARY N. MCLEAN RECOMMENDATION — KLICKITAT LOCAL HEARING EXAMINER CITY OF TUKWILA IMPROVEMENT DISTRICT, LID NO. 33 6200 SOUTHCENTER BOULEVARD TUKWILA. WASHINGTON 98188 Page 9 of 12 MCLEANLAW @ME.COM 69 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 70 V. CONCLUSIONS OF LAW. 1. All procedures required prior to confirmation of the final assessment roll by RCW Chapters 35.43 and 35.44, the Tukwila Municipal Code and the Ordinances and Resolutions of the City relating to LID No. 33 have been followed. 2. All property in the assessment area is specially benefitted by the Klickitat Project in an amount at least equal to the assessment contained in the final assessment roll, or as modified in this Recommendation. 3. The assessments in the final assessment roll are imposed on each property equitably and in reasonable proportion to all other property in the assessment area. 4. For all parcels for which no protest or objection to the final assessment roll was received within the time specified in the notices provided to the property owners and the public, any and all objections to the final assessment roll as it applies to such parcels are deemed waived. See RCW 35.44.110. 5. The final assessment roll should be confirmed as modified in this Recommendation. 6. Any difference /reduction in total assessments available for collection caused by any adjustment recommended herein should be borne by the City, without reallocation to assessments imposed upon other parcels in the LID. 7. Any Finding of Fact or other provision of this Recommendation that may be considered a Conclusion of Law shall be deemed to be a Conclusion of Law. Any Conclusion of Law that should be denominated a Finding of Fact shall be deemed to be a Finding of Fact. VI. RECOMMENDATION. Based on the record, and for the reasons set forth above, A. The appeals /objections raised by six of the property owners with standing in this hearing should be denied13, and their assessments should be confirmed as set forth in Mr. Macaulay's Assessment Study, Ex. No. 4. B. The assessment for the Segale Properties14 should be modified as reflected in Exhibit 13 Appeals /Objections Labeled as Appeals A, B, D, E, F, and G should be denied. 14 Segale Properties are addressed in the Appeal /Objection labeled as Appeal H. FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Page 10of12 GARY N. MCLEAN HEARING EXAMINER CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA, WASHINGTON 98188 MCLEANLAW @ME. COM 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 No. 12, provided the City Council finds that the rezones referenced in the stipulated recommendation were not approved subject to the property owner's participation in the LID, or other reasons making the situation substantially similar to the Westfield Southcenter Mall redevelopment and the Southcenter Square (Wig Properties) construction/development project, both of which were approved subject to participation in the LID. See Assessment Study, page 4, where it notes that the "pre- renovation contributory improvement value is considered in the analysis" for the Westfield and Wig properties. If participation in the LID was not a condition of approval for rezones approved for the Segale properties before formation of the LID, then the stipulated recommendation of the parties should be followed, and adjustments to the affected parcels should be made as reflected in Exhibit No. 12. If it was, then additional evidence from the City's appraiser should be considered before approving any adjustment. C. The assessment for the Andover West Property, Parcel 9115, should be modified as reflected in Exhibit No. 13. D. Any difference /reduction in total assessments available for collection caused by any adjustment recommended herein should be borne by the City, without reallocation to assessments imposed upon other parcels in the LID. E. All other assessments set forth on the proposed Assessment Roll should be confirmed by the City Council. ISSUED this 29th Day of July, 2013 A// Gary N. McLean Hearing Examiner 5 The Andover West Property, Parcel 91, is addressed in the Appeal /Objection labeled as Appeal C. FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Page 11 of 12 GARY N. MCLEAN HEARING EXAMINER CITY OF TUK WILA 6200 SOUTHCENTER BOULEVARD TUKWILA, WASHINGTON 98188 MCLEANLAW ©ME COM 71 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Appeal to City Council As provided in Ordinance No. 2397, codified as Tukwila Municipal Code Sec. 13.04.095, any person who challenged his or her assessment before the Examiner may appeal the recommendation of the Hearing Examiner to the City Council by filing written notice of such appeal with the City Clerk within 10 calendar days of the date of mailing of the Hearing Examiner's recommendation. The appeal shall be upon the record made before the Hearing Examiner based on a preponderance of evidence standard and shall be considered by the Council at a public meeting in accordance with the City Council's rules of procedure. FINDINGS OF FACT, CONCLUSIONS OF LAW AND RECOMMENDATION — KLICKITAT LOCAL IMPROVEMENT DISTRICT, LID NO. 33 Page 12 of 12 GARY N. MCLEAN HEARING EXAMINER CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA, WASHINGTON 98188 MCLEANLA W @ME.COM 73 M T- O N ti N t V IRS 2 74 0) 0 J t x w Original Submittals Labeled "Appeal A through H" were entered into Evidence. • Tukwila Urban Center Access Klickitat Project Adopted 10 -26 -09 Revised 10 -8 -12 Requested by Hearing Examiner at 3 -27 -13 Hearing Report date 2 -25 -13 Parcels: 262304 -9077 262304 -9076 Red Locations of Area Properties • 3 -15 -13 Coversheet & 7 pages 11 Pages 11x17 1 page color Provided by Public Works 4 -2 -13 Bound Document /Robert Macaulay 2 page document Aerial LID Boundary Photo 1 page map — pages 12 -182 Item Submitted City Report / Bob Giberson City Resolution 1698 LID #33 Color Map LID #33 Color Map with Appeals A -H Identified Final Special Benefit Study Macy's / Larry Schramm Andover West LLC / Mr. Rosenfeld Exhibit rl N M M V V1 tD Original Submittals Labeled "Appeal A through H" were entered into Evidence. • City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll El E N of a a °, °64 0 69 00 64 CO 6°4 64 69 °f9 N• 0 °Vi CO °f9 CO °69 °f9 6°4 64 64 v 69 v °64 CO 6°4 64 6°9 °f9 6°4 64 64 N °64 N 6°9 6 E9 6°4 0 64 69 Revised Assessment CO N 0 E9 $143,148.38 CO Ni fA $388,462.37 $255,608.24 O CO- E9 $172,088.83 $224,725.48 $182,383.08 4 _ 64 $19,423.12 N N cD 0 O H N O O 6 64 CA 6- A 64 $24,861.59 $72,642.46 CO V c0 f9 $71,865.54 CO u O V 64 V M 64 $10,294.25 $11,653.87 0 0 V V4 $12,625.03 $12,625.03 O m CO 0. $14,178.88 Ey of 2 a O �» °.» °E9 �a r <» co °.9 co °E9 .,3 co �» <» co °F9 co <» co ^ °E9 V E9 V 0 co 69 O 69 co 69 N N .s c°+J °E9 N °.n- N PI 69 M co February 2013 Assessment E9 E9 E9 $143,148 fA $388,462 c, r :9 $224,725 $182,383 $55,744 CO V fA N dg 69 O $68,564 64 $24,862 $72,642 V 0 E9 r fA $58,464 $34,962 g 64 64 CO V d9 $12,625 dg O 9 r dg r L.- V d N Ad h m a O °� ° O 64 VV M O O O O ° ° t9 N t9 < 6H NM O E9 O 1f0> 64 V E9 °J 69 O E9 O 6H- N NM- Special Benefit o. 64 °o 0 °o 6 69 000'0000$ 0 °o 6i 0 °o < 0 °O co 0W °o O° of CO 0 °o N O° o 000'09£$ 0 °o °o o 0 o° $128,000 e °o 0 °o 000'60£$ °O o °o 0 °o o 64 0 °o F» O° E9 0 64 0 v 64 0 of 69 Probable Market Value 0 O CO FA 0 0 0 O Oi 69 o O O 0 0 $17,794,000 $397,881,000 0 V N $11,282,000 0 or 64 O _ d9 O ° o O 69 o CO N 0 N N 0 ° o 69 $11,601,000 $15,293,000 0 V 69 0 °° o N 0 ° 0 ° o V $33,434,000 0 N I� 64 o O d9 0 W CO O 69 $1,387,000 O ° o 6 CO O 69 o D 69 0 O 0 ° o d9 ECV Improvements E9 E9 E9 E9 O ZE, O o v En °o csi 69 o — $185,000 $21,750,000 $21,750,000 .n E9 $11,300,000 0 g F» 000,00004$ O °o CO E» 0 O E" 000'079$ O 64 ER E9 000'007$ CP 0 N $89,748 $4,864,821 o 64 9. $19,494,657 $12,833,340 64 $8,641,269 $11,282,427 CO � 0 69 N 0. 64 O O 0 N 64 A N IN 64 CO N 64 $3,881,240 O O CO 64 $1,412,483 $4,112,543 $10,323,378 0 < CO Mfg O R 664 $1,750,866 O O CO 0 $846,563 CO o CO LC1 $329,745 PI r caLL CP O N J N > o �r E9 O M fA o M 64 CO M 64 ° M M 0 CO M 64 0 M 69 0 M 64 M 64 ° CO M 64 0 M dg 0 CO M 64 0 M V3 CO M 64 M Vi N ° E°n 6N u°i l°n 664 0 CO 64 M 69 0 CO 64 6 64 E9 ° ° 669 0 N0 66 4 N 0 N 6� M G m C. g f "o 3 0 r U r 0 K r 0 d' r 0 K r 0 0 r 0 r 0 r 0 r 0 t r 0 r 0 0 r 0 0 r 0 0 r 0 r 0 r ° 0 IT c F 0 K m r 0 K n r 0 ° O IT U I- Cl O U ° O IT m ° O U ° O IT n ° O 17 m ° O IT m Probable Market Value 0 O W cc, 64 o _ o E9 o c0 to 0 O O N R CO 0 o O a 64 0 O_ E9 o O c0 a E9 O O r a N O O M O E9 o O E9 o O r N 64 $2,811,000 O O O O 69 O O N V E9 o O N CP o _ - d9 $11,248,000 o O O O co. E9 $1,284,000 O O ET O 64 o O or O r E9 o O_ N O O _ co O O N 64 $1,376,000 $1,479,000 $1,328,000 O O_ O 69 O_ N 64 O co N 0 $1,054,000 ECV Improvements 69 0 69 69 E9 O O O O O V ' 69 9 O o $185,000 $21,750,000 O 0 N O O E9 O N 0 $11,300,000 69 O 0 M E9 O 9. O O & t6, N a O O E9 E9 0 o Land Value $138,240 $89,748 $4,365,865 $6,451,760 O 0. oo 64 0 N V' r 9 0 0 r 9 r r a $7,754,985 $10,125,255 O r CO N m 0 O co N 64 O O 0 64 0 r _ 69 $1,362,305 O N rr c0 a 64 $3,528,400 O O 6 4i $1,284,075 $3,738,675 $9,529,272 O V 6 - CO 0 00 0 9. N 64 N i O R co [O E.S. $723,636 O r CO b9 $715,814 CO o O 64 O <c 64 O CO c co LO to • a C y LL J R y > O 44 69 O rci E9 °o 0 MH- E9 E9 °o 64 °o E9 E9 °o E9 CO 64 64 °o 64 0 MM- E9 69 00 6E1J- °o 0 64 00, 6 64 00 E9 °o E9 E9 00 Fs °O E9 N fs3 °0 N 0 00, o = m O G al J S 3 5 'o o N 3 > 0 r 0 > r 0 > r 0 > r 0 > r 0 > 1- 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > 1- 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r A= �- m ¢ z ¢ Z 6 ¢ Z ¢ 2 ¢ 2 rn N rn N rn N ¢ Z 0 N 0 Q> o N co O> co N rn O> 00i 00i N M N ¢ Z M N .- O> rn N o 0 N r N 0 N m N r O> ¢ Z CO N N m L N CO O o 0 CO C. 0 O o o 86,115 553,580 M W N O O O O c0 9 r 4,640 130,245 130,245 0 N CX. 43,932 O O <0) 181,343 255,534 174,630 O 18,786 O O 8,464 4,560 15,740 o 14,825 co V¢ A .... m J N 0 a C. r---. C9 0 M 0•- .- 0 V O O N M 01 O> M N N N r N O D 1 O O O M N N N . O N 9- 6 O N • V 0 M O M 6 O N CO N 0 a M Unbuildable Areas y } Yes O Z oN O Z 0 Z O Z oN O Z ON O Z oN O Z oN O Z oN O Z O Z oN O Z oN O Z 0 Z 0 Z O Z O Z oN O Z oN O Z oN C j y oa LI N V V, O V r O 0 f0 6 0 ) l0 r O N 00 O CM N N M M V M 6 O O 0, O °r Oi O O O 0, O O Gross Land Area (SF) 01 6 44,874 124,739 184,336 A 329,060 1,355,919 221,571 289,293 234,764 7._ 25,000 0 cO+J 129,922 145,200 51,363 149,547 397,053 92,524 75,240 44,894 34,800 40,202 39,375 32,537 32,530 14,820 32,680 N N zo- CO O co O cn O N O N O O O N O> M O Oo M O a, M 6 O O M O 0 N N 0V N N a 0 O CO N N W N 0 O 0 M O 0> N N� 0 CO Cr N o� O CO O> °V LO 6 at co O; co at ct ¢ 3 < 3 ¢ 0 ¢ 0 < 0 < 0 < 0 < 0 ¢ 0 ¢ 0 ¢ 0 < 0 ¢ 0 0 0 = 0 ¢ 0 < 3 < 3 ¢ 3 ¢ 3 ¢ 3 ¢ 0 < 0 ¢ 0 < 3 ¢ 3 ¢ 3 Z M ¢ 3 ¢ 0 ¢ 0 Mailing Address L SEATTLE TUKWILA CARLSBAD CARLSBAD CARLSBAD CARLSBAD CARLSBAD CARLSBAD CARLSBAD CARLSBAD CARLSBAD CARLSBAD CARLSBAD P z z 0 z 0 CINCINNATI CARLSBAD BOTHELL TUKWILA TUKWILA TUKWILA TUKWILA CARLSBAD CARLSBAD CARLSBAD KENT SEATTLE MERCER ISLAND MINNEAPOLIS SEATTLE LAGUNA BEACH LAGUNA BEACH 0 m SOUTHCENTER BLVD CI, m PO BOX 130940 A m PO BOX 130940 A m PO BOX 130940 PO BOX 130940 PO BOX 130940 rn m PO BOX 130940 PO BOX 130940 W 7TH ST W 7TH ST rn m BOTHELL WAY NE o m PO BOX 88198 o m 00 ANDOVER PARK E #200 °v CO m PO BOX 130940 PO BOX 130940 148TH SE PO BOX 34029 /LEEDE 7430 E MERCER WY ELAKEST °o Act = SUMMIT DR SUMMIT DR ° m A " � CO r y ' N ° n °° o N rn rn Site Address 500 Tukwila Parkway 510 Tukwila Parkway Southcenter Parkway Southcenter Parkway No site address Southcenter Parkway No site address No site address 310 Strander Blvd Southcenter Parkway 210 Strander Blvd No site address 225 Andover Park W of Macy's of Macy's 225 Tukwila Parkway 301 Tukwila Parkway 100 Andover Park W No site address 350 Baker Blvd 401 Tukwila Parkway No site address 400 Southcenter Parkway No site address 401 Evans Black Drive 406 Evans Black Drive 131 Andover Park E 151 Andover Park E 406 Baker Blvd 404 Baker Blvd 402 Baker Blvd Tax Parcel Number N O CM O CV co o o 920247 -0110 N O a O al N O < O ) a 0 V m M < O a) O a O O 920247 -0130 O R O a, VO ' O N R O V O O O V O O 359700 -0246 262304 -9086 < O O N O N O O N O N O N Cr, O N O N O OO a O O 0 LNI N O O N O O N O O N O O N O O N O o N C".1 Ownership City of Seattle City of Tukwila Westfield Corporation Inc Westfield Corporation Inc Westfield Corporation Inc Prudential Retirement Insurance & Annuity Westfield Corporation Inc Westfield Corporation Inc Westfield Corporation Inc Westfield Corporation Inc Westfield Corporation Inc Westfield Corporation Inc Westfield Corporation Inc Federated Dept Stores Inc Federated Dept Stores Inc Westfield Corporation Inc Beta Holdings LTD Open Frame LLC Open Frame LLC Open Frame LLC Lowe's HIW INC Westfield Corporation Inc Westfield Corporation Inc Westfield Corporation Inc Rainbow Associates LTD Bank of America McLaughlin & Bury LLP US Bank Corporate Props ICG Realty, LLC Davidson, Donald E Davidson, Donald E C O Z 0 o c r an - , N N N N N N M M N c Macaulay and Associates, Ltd. City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll Macaulay and Associates, Ltd. N CO 7' E y u"'i a a °.n <n » °» .» °s °» °«n V era. vj .» .» < V °» °«� ° °» Vim' N °.fa N °« O °» °«n °.fa °» M O °» Revised Assessment oi co O $19,423.12 v co V3 o 6 N N fA $43,313.55 $21,753.89 N V ..e; $86,238.65 rn R CO fR . 0, ON fA $23,307.74 $41,371.24 $14,567.34 N V fA $141,788.77 $20,782.74 r $126,444.50 rn O En $21,559.66 O V °o $10,682.72 $3,884.62 $10,294.25 7. $13,207.72 N <O di > O pi ER 00 N c<I E9 EH of 2 00 °» V ° CO °» CO. CO °Fn- e V O> V CO V o V °» m V O CO V O V °» W V <» V <sa <n °<sa 00 <n O °Fn O O o O °Fn CO °» °En O February 2013 Assessment O fR $19,423 E A fN A $43,314 $21,754 N V R $86,239 V EA <O fA O ER $41,371 EA N V fA CO A » N fA r A $126,445 CO R fA V » aO CO ER $3,885 $10,294 A to $13,208 N <p fA M EA t» N LL N d N m 1 0 NH NN fi; O tfi lO ♦A lO tfi <A fA ♦A <9 lO NM- to l[J :Ji NN l!J tfi lO F/-Y <+T <A °M FA <9 FA to <A O Special Benefit $14,000 $531,000 °o 000,903 O 0 CO N O o N O °o O ° O °o zs- $120,000 O °o O °0 0 0 0 O 0 0 0 O CO O $881,000 $651,000 o O 0 0 °o � °o °o O O o_ ° o O oy O °o ap O °O CO $174,000 o 0 CO N With LID Probable Market Value V fi 0 N I� CO 0 a 2; 0 0° 0 0 N N o o st N $4,381,000 0 is CO O 0 0 , 0, o o . co r $1,788,000 0 ° o O 0 W 0 N N $1,455,000 o O CO 0 0 0 CO O 9. $1,834,000 $13,584,000 $21,795,000 O 0° 0 O V o o 0 N 0 0 < D 0. $1,243,000 0 CO 0 0 N CO 0 00 0 CIS o 0 CO O $13,564,000 O 0 0 CO W CO o CO 0 0 CO O CO ECV Improvements to r CO CO O O v O O O w v 000'009'9$ $1,830,000 LO CO 0 � A <a °sa o °» $16,000,000 va _ $11,700,000 000,008'£$ O 0- 69- 000,000$ 0$ $770,000 O ° v O ° o 0 v Land Value LI, CO A $5,836,518 $1,094,654 $734,624 N O O C73 $2,895,887 $1,601,084 CO N A V $5,367,514 $1,237,600 LCD CO $1,558,050 $3,186,563 cr, $1,500,000 CO O> I O 69 $1,253,603 D CO r OS V O 23 $1,439,763 $474,462 $665,955 $1,043,005 $333,392 $862,464 $949,468 $1,088,432 $4,464,142 $2,785,664 r N_ CO W $3,677,832 a a C N > Vi M 6N4 NK °° O EA H 0 LO oy N 69 O° LO di fR to EA °° fA NK ° NN °°O LC, to 6N9 to EA ° t9 O EA O di O ER r fo EA to m G ars .0 00 _ c o N 3 r K U F O r 0 U 00 r 0 U 00 r 0 U 00 r 00 0 U 00 r r 0 r U U r U U re U r LL U ct U F O 1- U 00 r 0 r U 00 r O r ) r O IT 0 00 r O H r O rU U 00 r m 1- J m r LL U U m r U LL 6 r Without LID Probable Market Value 0 O 0. 0 CO _ EA $1,370,000 0 ap N EA 0 O CO N M 0 ap V EA 0 0 O fA o N EA o CO i Cl A 7, 0 o N 0 V3 0 00 CD fA $1,638,000 0 00 N EA $1,380,000 °o O iO M fA 0 o CO N r $1,727,000 $12,703,000 $15,870,000 O O cr 0 °o Oi fA 0 00 _ EA o °o <D Hi 0 00 M M fA 0_ O EA o° Oi CO fA o0 N ER 0 00 N 2 00 N Oi H $1,888,000 0 O Imo_ N ECV Improvements 6 CO r $1,470,000 O .7. W V V3 O °? EA CO V to yO > O r to O O C O O MN r of N O O 6 O E� 6 Elj $11,700,000 000'008'£$ O V O O EA A V EA O cri O °O < Land Value O O O fA N O> O 0, O L i i fA O M e • 0 $2,673,126 $1,489,380 M r CO $4,924,325 $1,142,400 $1,738,500 $1,438,200 $2,974,125 $1,080,000 O °V $7,298,175 $1,147,365 o a O 6 A r O N _ N °j $1,329,012 FA $665,955 fR $312,555 _ <H di $1,020,405 .1 CO �j , co 0 °V -° a LL co J C m °i N <n o <» <» N Fsa , °» N <A <M A o_ 0 ° M <» F» En <» <» 0 <» N FA ° En En 0 co u us < n <[i o > CO O 0 M t J x 3 'o o N 3 J U 00 r U > r U > r U > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r m Q 00 ap O CO O V> O .- N <D I� f� 00 Obi CO � aD O> O� 00 N O> CO O0 O> !� N O 00 <t O CO 03 CO co Q Z N O> Q Z N Q> CO O O> O> of O O> O Q Z O co Building Size (SF) O 81,756 tp O. 14,794 41,500 44,616 24,600 84,762 NO CO 4,312 v N rn CO 2,044 0 a, CO <c 113,273 N o of 122,315 33,780 7,220 O N o 25,386 16,828 ONi r co 82,410 120,427 o 50,607 tn aiOi CO Q_ a v N m L O CO r N 00 N t".. V N 00 M CO 00 i10 <°n W r u tNO rn O M rn KrJ r 00 M °o O V - 00 N 00 N 00 M o ° N 00 (0 M m C r W o N .- N 00 h r 0 N e rn N N rn °� r o (�O N N ONi — 00 n •- rn 00 O 0 co N CO Unbuildable Areas O Z O Z Z oN O Z oN O Z O Z O Z oN O Z oN O Z oN O Z oN O Z oN oN Z O Z oN Yes O Z O Z oN O Z oN oN Yes oN o__ 0 N- O m V O v co `�i m O CO O CO O °r 6 O o co N co O o M v O °n o V A N M Gross Land Area (SF) O tO 212,237 O 33,392 52,134 148,507 74,469 66,543 M 57,950 47,940 r 30,000 40,000 291,927 42,495 352,400 V 384,563 73,834 22,068 cM') 54,895 20,837 53,904 49,972 68,027 N O 174,104 W 136,216 Mailing Address m m o e O m N N N O O O e O O . N a O_ O O m O O N o N A rn m e O 0 CO . O O 7,7., m N O O .- N r m m O> O O U 2i 2i > 0 U U 2i 2, 2i F 2i 2i Z U 2i 2i 2i r 2i LAGUNA BEACH BELLEVUE BELLEVUE BELLEVUE SHORELINE RICHMOND MERCER ISLAND SEATTLE EUGENE BELLEVUE COLUMBUS MURRAY FOSTER CITY BAKERSFIELD SEATTLE TUKWILA TUKWILA MINNEAPOLIS SAN ANTONIO TUKWILA TUKWILA SAMMAMISH OMAHA CARLSBAD TUKWILA TUKWILA SEATTLE BELLEVUE DALLAS SEATTLE 00 BELLEVUE SUMMIT DR N X m a HUNTS POINT RD HUNTS POINT RD 1- ° N z PO BOX 42304 HOLLY LN ELLIOTT AVE W PEARL ST 108TH AVE NE #520 PO BOX 182571 EAST 6400 S #200 at o CO w PO BOX 1392 E LOUISA ST #230 SOUTHCENTER PKWY SOUTHCENTER PKWY m a 0 m O a PO BOX 88028 STRANDER BLVD STE 107 SE 8TH ST DODGE ST #325 PO BOX 2069 CO 0 PO BOX 58388 4TH AVE #1315 PO BOX 53290 CEDAR SPRINGS RD #850 PO BOX 88909 SOUTHCENTER BLVD PO BOX 5003 a a a M N M V e N a N N0 Site Address 404 Baker Blvd 400 Baker Blvd 401 Baker Blvd 405 Baker Blvd 415 Baker Blvd 223 Andover Park E 402 Strander Blvd 404 Strander Blvd 240 Andover Park W 16425 Southcenter Parkway 16500 Southcenter Parkway 16615 Southcenter Parkway 16400 Southcenter Parkway 220 Strander Blvd 235 Strander Blvd 16500 Southcenter Parkway 16510 Southcenter Parkway 301 Strander Blvd 321 Strander Blvd 505 Andover Park W 411 Strander Blvd 331 Andover Park E Various railroad rights -of- way 343 Andover Park E No site address 350 Treck Drive 345 Andover Park E 355 Treck Drive 400 Andover Park W 401 Andover Park E Tukwila Pond /Park 16700 Southcenter Parkway Tax Parcel Number CO CO o N O N O N O O N O 0 00 O N O 0 CO O N O O 0 O N N O N N O N CO O O N A N 537920 -0282 O N N O V N CO V N O V N N O O CO V V CO N O N V O N CO O O N CO O 262304 -9112 022340 -0046 °o< O N O e CO O oe O N O 022340 -0042 262304 -9006 O °V N O <O O N N 262304 -9128 Ownership Davidson, Donald E OB Fife Property II LLC Pearl, Alvin S. and Carole R. Pearl, Alvin S. and Carole R. Baker Square LLC South Center WA LLC Fidelity Northwest Assoc Lee Albert Appliance Garfield - Southcenter LLC Argus Group LTD McDonald's Corporation Sizzling Platter of Wash Legacy Partners I Tukwila Chevron Texaco A 4 LLC CHA Southcenter LLC CHA Southcenter LLC Target Corporation T 0627 Regency Centers LP Segale Properties LLC Medical Centers Co LLC M & M Management LLC Union Pacific Railroad Wells Fargo Bank Pankratz Holdings LLC Pankratz Forest Industries Inc SRO Properties Inc Jenkins Properties Inc Hospitality Investments Gibson Properties LLC City of Tukwila Parkway Square z M M CO M M 00 e e e ee e e r- e e e <°n <n uNi <° uei vii <n N <o m m <e Macaulay and Associates, Ltd. N CO 7' City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll 0) w O Macaulay and Associates, Ltd. N 00 E y of a a CD °E» O ° 64 ° °' oj °» N °f N : N °u °» N : N » N 6°4 Revised Assessment $11,459.64 $55,938.58 $14,178.88 ° O g _ V M fA $25,832.75 $157,521.49 w c� v EA 0 rn N A $42,342.40 0 0 o N ER $91,871.35 $87,598.26 N rn N EA 07 CO N E9 0 Eli M N ER $49,723.18 CO o _ Vi $15,732.73 CO °v V 9 EA ° o R m N A v rn N V $15,732.73 $12,042.33 $14,761.57 CO u o ER $4,467.32 $46,227.02 Li- of 2 a M 9 M O° M M M O 64 M M M E» M ° V E» V 9 °O° N N N N 9 M CO 9 O N o 64 N N 69 °° N M N °OE N M °tA February 2013 Assessment v 2.,6„ 61 Esi $34,185 $25,833 $157,521 CO 09. $113,431 $225,697 $42,342 0 N $87,598 rn N $24,279 0 N $49,723 $15,733 $33,408 rn N rn N $15,733 $12,042 $12,237 $46,227 _ LL d N d d N A d O EFT NN O tli o EA O N tli EA Eli O EA EA Hi O tli o EA O Vi O EA O M O EA O E» vi o to 0 EA 0 ER 0 tli EA 0 Eli vi Special Benefit O o Vi 0 O _ CO 69. 0 0 o 0 64 O O 27„ O o O o 9 64 O O O O N o N 69 $141,000 O 0 V 9 $451,000 0 $125,000 O o V ' O O _ $81,000 - O 69. O o _ M VD o to co $81,000 O O N o co -9 O O O o O 0 a0 co With LID Probable Market Value 0 °o 60 N $15,705,000 °o En o r o i- N N O °o o CO 04 o ac aO N $1,703,000 0 °o O N ECV Improvements o $1,785,000 $13,970,000 E» 0 01 O $1,755,000 000'000'q$ 0 9 0 O 0 CT co 000'006$ Eli Land Value $855,703 $3,897,369 $5,495,327 $11,492,481 $1,426,863 $1,189,324 $2,451,952 CO O V $5,015,712 $3,794,648 $1.,042,780 $1,295,757 0 O A Cr, to V N N o N a a a C = N J � > O o Vi 0 EA 0 z.-„, 0 z.,-, o Vi O E9 o V3 7 G 03 = 3 °° N y a U H 1 U f U H U F U H C H U H U H Without LID Probable Market Value 0 °o V EA 0 °o ET V' Vi °O ET N EA 0 °o O 9 0 °O Oi EA 0 °o VV E'> V3 0 °o O N EH °o O EA O° EA 0 °o O r co V ER 0 o° _ EA °o _ Vi °O N N EA °o CO N E7 EA °o N < 4i $1,064,000 0 °O 0 Hi 0 °o ET CO o Vi $8,851,000 O _ 64 0 °O O V N EA 0 °o I0 4i 0 °o N !� 4i o °O N r 9. O °o ET 0 9 o co. N 69. O° EA $2,231,000 0 °o O V N EA °o r Vi o° O i0 fA $1,847,000 ECV Improvements O li al ca- W EA IA 0 ri M 0 r V co A 0 0 r 0, ri o C V co o M N 0, o o O N O� N N O EFT N ti »- o » 0 N A o o M O r 9 o $185,000 $1,250,000 0 o 7, 0 r A 0 0 EA ta Land Value rn 0 � 9 o CO E CO 0 64 $1,094,400 6W 4 $2,463,748 $1,866,088 r r r 9 a N CO 64 CO V 9 o O O o CO 0i 0 N 9 $1,933,404 0 - r V V O N CO M Vi $1,304,560 t9 O V' 04 0 'R 4 o r CO N N V - A $3,319,632 000'018$ o _ rn Vi O N N N. EA o O R 0 o H $3,672,240 O CO 9 $981,440 O O 264. EA $1,875,000 CO A CW v CO W Vi ° a y LL J R tN °1T ER o CO E» ° o EA E» M ° N ET ER ° o EA Hi a, EA EA cti t0 EA O ° Ei ° O co ti ° o ` EA to ° o N O E» EA ° o EA r Hi Lsi E» ° o LO EA E» ° o co o r--: EA o ca s ° O ! ti ° o N Hi CO En o 7 CO O 0 M t J S 3 rn 5 70 o N 3 0 0 0 0 0 0 > 1- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 > 1- 0 0 0 0 F- >- 00 O O W ¢ Z O O> OD m ¢ Z r N r N N Q Z co rn 03 rn ¢ Z CO CO rn V V' O CO CO m 0 ,- CO rn m V rn N m Orn W CO rn D Z Building Size (SF) 9,185 37,003 23,422 O 28,007 24,225 CO r o 0 r 140,845 44,680 O M N CO T 30,912 O O O 83,800 155,920 O M O N 0, 36,280 _ 93,240 134,500 5,245 18,845 29,620 EA 12,207 O "' f/ 00 j A r O rn m CO ° M < CO CO N a 1 c0 .7, r .- m r CO a M CO 2-7, o M O r N N o ° o N _ v M o � Ern N O o N CO a v N r o M ( 0 0 °iaO o_ N •- LO _ Unbuildable Areas O Z O Z O Z Yes O Z oN O Z O Z O Z oN y } 2 >- O z oN O z oN O z oN oN Z O Z O z O Z O Z oN O z O z oN O z oN O z oN L'Ito 0 M 00 O O N O) N to P M o N N r 0 O .- V r h M 0 O N N r N V 0 6 N r N A N Gross Land Area (SF) O N 144,347 36,480 72,745 CO E°V cp 405,543 445,183 258,482 O i0 I 315,456 300,218 81,535 0 CO V 153,247 255,413 207,477 54,000 313,482 231,370 co 244,816 53,885 61,340 N A 125,000 45,641 119,157 Mailing Address _ • O O CO O co R 00 9 N LO N N 9 N 00 O 0D O O CO N CO CO CO 0 o 00 CO co Tr Go .7 CO r O 00 V O 0D Q Q Q Q Q O 2 2 Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q BELLEVUE BELLEVUE TUKWILA BELLEVUE BELLEVUE KANSAS CITY z z z 0 Z U CINCINNATI MILWAUKEE BELLEVUE BAINBRIDGE ISLAND BAINBRIDGE ISLAND SAN FRANCISCO SAN FRANCISCO KENT MILTON TUKWILA SEATTLE TUKWILA TUKWILA TUKWILA SEATTLE RENTON KIRKLAND SAN FRANCISCO BELLEVUE TUKWILA TUKWILA SEATTLE SEATTLE ISSAQUAH MERCER ISLAND PO BOX 5003 PO BOX 5003 PO BOX 88668 PO BOX 90868 HUNTS POINT DR MAIN STREET STE 1500 W 7TH ST W 7TH ST 00 N O CO 134TH PL SE HIGH SCHOOL RD NE HIGH SCHOOL RD NE CALIFORNIA ST CALIFORNIA ST N S O° PORTER WAY BAKER BLVD #200 CO rn 0 o. U m aa ANDOVER PARK BLVD E ANDOVER PARK E ANDOVER PARK W FIFTH AVE 6175 S RENTON VILLAGE PL #100 PO BOX 97070 EMBARCADERO CENTER 3RD FL 130TH AVE NE STE B -103 ANDOVER PARK W ANDOVER PARK W WEBSTER POINT RD NE WEBSTER POINT RD NE MONT BLANC PL NW 77TH AVE SE #206 r r m o .- •- ' r a v CO m r 0 ° ° M ° Cr, o N Site Address 16600 Southcenter Parkway 16800 Southcenter Parkway 16705 Southcenter Parkway 16715 Southcenter Parkway 16813 Southcenter Parkway 16901 Southcenter Parkway 17000 Southcenter Parkway 17000 Southcenter Parkway 17200 Southcenter Parkway 17200 Southcenter Parkway 17047 Southcenter Parkway 17047 Southcenter Parkway No site address 575 Andover Park W 575 Andover Park W 644 Strander Blvd 510 Andover Park W 455 Andover Park E 495 Andover Park E 745 Andover Park E 600 Andover Park W 760 Andover Park W 1001 Andover Park E 1000 Andover Park W 1071 Andover Park E 1100 Andover Park W 1015 Andover Park W 1035 Andover Park W 1051 Andover Park W 1071 Andover Park W 1101 Andover Park W 300 Upland Drive Tax Parcel Number 262304 -9137 262304 -9129 N A O 537920 -0315 0 0 O CO N 262304 -9011 A O CO N r O N N O 0 0 A N O 0 r r 0 V N N r O Cr, N 4 O N N 262304 -9143 262304 -9142 r 0 S N N 0 O CO N 0 O a CO O V CO V CO N 262304 -9115 N O CO N 262304 -9124 V CO N 262304 -9118 O O N 352304 -9053 N 0 O CO aO 262304 -9122 N O Cr, O 0 0 o 0 Ownership Parkway Square Parkway Square Skarbo Holdings LLC Puget Sound Energy /Elec Matsumi LLC Robert Schofi Schofield LLC Federated Dept Stores Inc Federated Dept Stores Inc Kohl's Property Tax Department Wig Properties LLC - SS KTM Group LLC KTM Group LLC Southcenter Corp. Square Southcenter Corp. Square R2R Investments LLC Tanaka Holding LLC Roffe & Associates Gibson Properties LLC Highland Park Properties LLC Red Dot Corporation King Co Housing Authority Eltz Properties Washington c/o Metzler Realty Advisors M3 Properties LLC Andover West LLC Powell, D Jenny Rindge Lincoln Center Holdings Hayeks Properties LLC IPTN North America Inc's MVI Tukwila 1 LLC MVI Tukwila 2 LLC G -Fore Associates LLC Tukwila Hotel Ownership, LLC ° M z g o O m r r r r n n r- ° m co m co to CO co CO m m m m CI m rn m m m CD G.e 0) w O Macaulay and Associates, Ltd. N 00 City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll Macaulay and Associates, Ltd. E y u"'i a a °.9 N °» .9 N °s N °» N °» °.9 N °» °» °«� °» °Fn O .» °.n O °.9 O °» Vim' °. 9 °» O O O ° » °«� Revised Assessment $10,294.25 0, k9 V CO co 0 t9 $2,719.24 OMi CO $3,301.93 CO rn t9 CO rn co $2,719.24 V M rn E9 fA $122,365.65 $277,556.36 , 6.; ° CO t9 O w rn N fA m v_ 2.; M v v O N� $5,438.47 ° 0 0 E9 Ey of 2 a O °» O 0 c9 W O O aD °c9 O aD O °c9 W °» O °c9 O O+J - °» ° <» csa O <9 c9 O <9 O °c9 V °.9 t0'J V M O °c9 O February 2013 Assessment Cr, 67. CI3 NM- E9 t9 CO v3 0 CO t9 CO- > v rn v t9 A ♦9 A NM 0, 03 CO t9 ro C3, CO 03 $122,366 $277,556 OD CO $8,352 $17,481 $20,589 v O $5,438 023.114 LL N m II' N 1 °� c9 °� W c» ♦9 O VT t9 Ori M W c9 cA OOi c» °[J °VJ O c9 O cJi ♦9 °�- O °� c» O°i c9 O v-T N t9 O NH c9 O NM- c9 O ° � V Special Benefit O vj O �a $15,000 o O va O O v v� O O csa O O r 29 $18,000 O O m <9 O O v csa $14,000 $15,000 O O _ <9 O O _ A c9 o O _ 0 o O o O O N O ffi V3 O� O O fA O v 9 O O 2; O O rn csa O _ $1,032,000 O O _ <9 fA O CD With LID Probable Market Value 0 0, o o o of CO 0 10 ., o °o CNI .9 Lf3 o °o r 69 0 °o r 0 °o v CO r9 v CO .9 01 ip 0 Ci CO .9 0 r .9 0 c? r 0 °o o .9 $1,226,000 o °o CO CO 69 O CO ua °o V a se A O o LO CO 0 N c9 60 o °o t9 0 °o N av t9 0 °o 0i N r ua 0 F9 0 °o cc cco a va 0 o N co- M� r OM 0 t9 0 °o m ECV Improvements < A O CO - c9 000'000$ °o M CO E9 000'006$ °o °o 0 CO 0 000'005$ 0 M 0 [9 0 000,06L$ $1,600,000 O t» .9 O° O .» csa V c» CO _ «JM O CST 0 N t9 O _ N Land Value .- O O $2,239,332 r 03 0 $187,382 $187,382 $213,616 O iD N 0 A Oi E9 $232,336 $187,382 N E9 00 E9 V' 0 O ap cV O M nl $4,408,810 O r O $856,144 t» o d' - <» 00 10 t9 <Y � CO t9 NO a0 CO E9 0 03 $1,353,000 .- O CO V 0 r Di aO cV $186,875 M .- CO V MM- .- O 01 V t9 -o a C . y > tH Vi ° 69 O E9 di E9 O fA EA ° E9 O 64 O Hi O V3 fA H3 O di O t9 O r M c9 cR c9 E9 ° c9 fA O E9 di cA c9 c9 7 G .3 = an 0 ' o N '3 3 0 > r ? 0 > r 3 0 > r 3 U > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r U ti r U ti r U ti r a 0 0 a 0 U ti r a 0 a 0 U U F U ti r U U F U ti r 0 a 0 a' 0 0 Without LID Probable Market Value 0 o cO fA o r V' EA 0 o o fA o E9 000'006$ 0 o r 64 0 o r fA $681,000 o v CO fA 0 o fA 000'009$ °o f9 67. °o E9 °o c0 fA 0 o of A f9 0 °0 cl co V EfT 0 0 o V3 000'Zl$ 0 000'61.$ 0 °o i CO E9 0 °o co t9 cc f9 °o o f9 0 °o i- 0 EA 0 o° Vsi cO fA 0 °o CO 6 � - LO E9 - c9 °0 ui CO f9 0 o r E9 ECV Improvements < t9 MH $330,000 o O O O CO C> O N O c0 iD t9 O 000'000$ O O 0 O O $1,500,000 O O 9 M t9 c9 t9 O r co c9 t9 W co ON O r _ O N MN O O _ N c9 c9 fa Land Value $1,577,430 O c V3 O 67. $172,968 0 03 N .7. E9 _ r 0 r O N $214,464 $172,968 N d $175,212 $439,536 _ V E9 A N fA CO E9 r 0, _ !9 _ tV _ $15,300 _ V3 ° v $265,714 $1,845,270 $1,262,800 $1,317,204 $11,867,724 $158,844 _ $34,631 CO co r f9 -0 d LL J R y 0 t9 ° ,ri M 0' c9 O N 69 cV CO O N M tV CO co t9 N 69 cV 0 0 co t9 O N <A cV Hi 0 V c9 0' R 0 0 co 69 03 t9 CNI yj fA e9 fA c0 ` fli EA M fs3 0 CO t» 0 0 4Y fA V o 0 0 0 G M t J = 3 5 'o o NI 3 J U r 0 r 0 r 0 r 0 7 r 0 7 r 0 Z r 0 = r U Z r 0 = r U 7 r 0 = r 0 r 0 r 0 r 0 7 r 0 r 0 r 0 a 0 a 0 0 7 r a' 0 a 0 U Z r 0 = r 0 7 r 0 = r 0 a 0 0 CC 0 j„ m co O W a0 oO 03 ap > oO ap > co aO rn co 0 a0 > co O 5 O 5 Q Z ONri m ` 5 o Z Q 2 Q Z Q Z 5 N Q Z Q Z W N r rn N O O� Q Z Q Z Q Z Q Z Building Size (SF) 55,005 75,524 V 4,940 V 5,500 5,760 c0 6 V V V cr 68,404 66,555 O 297,864 O o o O 0, O O 25,814 N O 18,757 O W O O O O al o v Iai VS Q N ro .O- M a ! O V V V V V V N a p N R p W < a 'R a 0 O (0 M R N ^ O 0 ' R M cD N r N. N O O 0 0' O V 0 N 0 N V O N ON > Unbuildable Areas 0 0 oN 0 z oN 0 z 0 z 0 z oN 0 z oN 0 z oN 0 z oN o z Yes Yes Yes '1_13 Yes Yes Yes oN 0 z oN Yes Yes Yes Yes oaa 0 N M M o 0 0 M 0 0 o o 0 0 0, 0 m o 0, M M r� 0 0 o N co; of o co Gross Land Area (SF) CO O 144,473 .4- 14,414 14,414 16,432 .- 18,398 I .- 14,414 V 14,601 cO 144,693 145,224 314,915 .�- 62,265 t` 7,600 O 5 96,444 143,629 t0 O V 47,043 515,988 186,875 43,560 N Mailing Address O 03 O 03 5 r O O> O 03 O O > N N CD W O Cr, cp O > N O .- o 0 N .- N O .- O O O O 03 O > O O > O N O C NO a O <I' O 03 O O m 5 M O 2i 2i 2i 2i Z Z Z 3 2i 2i 2i 2i 2i 2i 2i 2i EDMONDS BOSTON GIG HARBOR TUKWILA TUKWILA WOODINVILLE WOODINVILLE BELLEVUE TUKWILA TUKWILA MAPLE VALLEY BELLEVUE NEW HYDE PARK BOSTON Z O U o co NEW HYDE PARK NEW HYDE PARK BAINBRIDGE ISLAND SEATTLE ROCHESTER ROCHESTER SEATTLE SEATTLE SEATTLE SEATTLE KENT SEATTLE BELLEVUE BELLEVUE MERCER ISLAND TUKWILA SPRAGUE ST STATE ST STE 1200 C/O RE TAX 10409 SUNRISE BEACH DR NW UPLAND DR UPLAND DR 209TH AVE NE 209TH AVE NE SE 57TH ST UPLAND DR UPLAND DR PO BOX 1201 SE 57TH ST NEW HYDE PARK RD STATE ST STE 1200 C/O RE TAX STATE ST STE 1200 C/O RE TAX NEW HYDE PK RD STE 100 NEW HYDE PK RD STE 101 HIGH SCHOOL RD NE BEACON AVE S 183RD AVE SW 183RD AVE SW 4) O w E LOUISA #230 E LOUISA #230 5 O w 72ND AVE S aai O w O v z NE 4TH ST #300 o XO 0 0 LL ° X 0 a PO BOX 88028 o M 0 oo o r r- Site Address 365 Upland Drive 360 Midland Drive 340 Upland Drive Unit A 340 Upland Drive Unit B 340 Upland Drive Unit C 340 Upland Drive Unit D 340 Upland Drive Unit E 340 Upland Drive Unit F 340 Upland Drive Unit G 340 Upland Drive Unit H 340 Upland Drive Unit I 340 Upland Drive Unit J 340 Upland Drive Unit K 305 Upland Drive 335 Upland Drive No site address 301 Minkler Blvd 17151 Southcenter Parkway Vacant land - Plat of Sunrise View (unrec.) Vacant land - Plat of Sunrise View (unrec.) Vacant land - Plat of Sunrise View (unrec.) 17275 Southcenter Parkway Vacant land - Plat of Sunrise View (unrec.) 17301 Southcenter Parkway 17305 Southcenter Parkway 17333 Southcenter Parkway 17401 Southcenter Parkway 17405 Southcenter Parkway 17555 Southcenter Parkway Vacant land between Southcenter Parkway & 1- 5 17557 Southcenter Parkway 5351 S 178th Street Tax Parcel Number ° o a0 883510 -0010 O M a0 o co ° 0 W °v 0 CO ° 0 883510 -0060 °r- °°° 0 W o <°n 03 O 0 °o o o ° o O 262304 -9079 262304 -9110 co 01 v is o N N 812520 -0390 °O v O N N W co rn v O N N v o N W 262304 -9135 262304 -9024 v O N N N rn v N N co v N N 262304 -9136 m 0 v N N cn 0 v N N 352304 -9025 Ownership Triple H Development AMB Property Corp. Weymiller S A Trust D G I LLC C/F Properties LLC Lund Family Coml Props LLC Lund Family Coml Props LLC Friesen Clarence W /Doris E Carrol Joseph J /Gayle M Carrol Joseph J Rrw Ents LLC Friesen Clarance W /Doris E Kir Tukwila AMB Properly Corp. AMB Property Corp. Kir Tukwila 050 LLC /KIMCO Kir Tukwila 050 LLC /KIMCO KTM Group LLC Chen Ting -Wei Mock Catherine A Mock Catherine A Masao c/o SC4 LLC Tukwila View Estates LLC Tukwila View Estates LLC TR5 LLC Ethan Allen Home Interiors Winners 3 LLC CLPF - Tukwila LP CLPF - Tukwila LP Castello Land Co Inc Segale Properties LLC Segale Properties LLC Q " M r r O O O O O O O O O r O r .- r V `o Macaulay and Associates, Ltd. City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll Macaulay and Associates, Ltd. E N u"'i a a oK Er9 Hi 6 Vi °4 6 VJ 6 6 °� 0R 6 V3 °FA t9 oM bs 6 6 Vi H vs 6 09 °� 0R 6 0 6 N oo Revised Assessment $2,54727 $34,573.15 °.» m o A rn g CV V0 $28,163.52 $24,861.59 CO rn v E0 I� $38,457.77 o° °v rn $17,092.34 $16,703.88 co w r N 0 v $28,357.75 $17,675.04 0, E0 °o $8,546.17 ' a v $7,186.55 N m _ $13,401.95 o _ N $24,473.13 n v o vi oo N EA Ey of 2 a °» 0 °E» CO Esi E<i E<i CO Eli °ESi o0 0 °ESi 0 °» o O o O o °» 0 <» 0 E<i 0 E<i 0 Esi 0 Eli °En 0 °E» 0 0 0 °En N February 2013 Assessment CV E» $34,573 E0 $16,704 $140,235 N $24,862 01 V E» CD 6, $38,458 E» 0V O N $8,158 $28,358 Ka E0 $8,546 0 V t0 $13,402 N $24,473 $14,373 N E0 LL En d d N m 1 M � E0 0 O E0 O t0 O E0 Vi M t0 E0 O t0 O 0 o t0 100 0 100 l00 0� E0 0� V t0 N E0 100 t1T V OM 1(oJ EA E0 0M t0 V Hi 1M0 Vi 100 EA Special Benefit O O ER 000'8Ct$ ffi O EA O O O .,_ O O $18,000 O O O Vi O O E0 O EA O O O En O O .- EA E0 O� O O 00 El> O O O O CO E0 O O f0 O 0 0 $130,000 O O O O EA O M O With LID Probable Market Value O 4i 0 IA o N 0 r fA 0 O O 6 6 O N 0 r 6 $1,452,000 0 a a 0 O 6 N .co. $31206,000 o 6 CO O 0 O CO fA o CO 0 0 ? o 0, W O CO t0 o 0 00 CO CO O 00 O O A V - N V $1,925,000 o N ffi 0 Co- a CO 0 O N t fA 6 0 co 0 00 O 0 O N O> Le 0 O 6 CO N 0 Oi ffi 0 O co N ECV Improvements E» E» E0 O 0 CO E0 $1,425,000 O CV co E» N 000'00[$ E» O to O CO- 0 O O EA 000,000,0$ E0 E» O I E» to t0 N ca- 0- t0 O EA $0 $1,320,000 t0 $1,560,000 Land Value $254,940 CO N st ffi $1,074,525 $7,222,240 $1,452,300 $1,284,000 0 0 N V3 r N $2,565,732 $552,750 N N O O N $2,594,235 $2,677,920 $3,332,733 CO _ $4,527,333 $2,822,132 $725,274 $2,325 .- _ $2,759,477 o N $1,213,988 $3,218,233 $2,284,805 O R $1,184,753 $478,805 O a a C 0 J y > E» o E0 M O Vi N M O O 00 0 r r o r O 0 00 0 Vi l0 0 Vi r EA 4i EA 0 EA VJ EH N . .- O E. M N O N N M G m J = c ' s .. " 3 0 0 2 o U m r U U 0 r U r 2 U m r U > r 0 D r 0 m r U m r U n r U m r U m r U m r U U U 7 r U m r U n r U U U U U D r 3 U r O U F O U F O U F O U F Without LID Probable Market Value O O CO Hi o - fA O O C71 O> O O 0 r O O r O O 0 O V V3 O O O O O O O M fA O - CO- iD < O O V CO O O O O> O O 00 V $8,281,000 $4,731,000 _ 0 000'0$ O O N MV 0 O M O 10 N 0 O N O I� O W0 O N W O O CO 0 O O ECV Improvements 0t? E0 E0 O EA cri N V E0 O O CV Eli 000,000,60$ O O E0 O E0 O ri O O ElJ 000'000'0$ E0 to f0 r $1,975,000 O N f0 O co E9 O t0 O N E0 0M $1,560,000 Land Value $218,520 $1,888,547 $6,944 $988,563 O O I� O iO O O> EO VJ CO O EO N $552,750 O> Oi N $2,551,420 I� r N $2,588,656 $3,225,225 $1,266,840 $4,381,290 $2,731,095 N _ V3 O N N _ $2,675,856 N O N $3,126,283 $2,215,568 Imo_ 6 ? $1,058,715 0 r O Vi 0V 6 Vi r VI -O d R y tl J H EA I; » O z; O Hi N v v v co En 0) a co EA 0 co 6 CO 0 0 A » E0 r E» 0 6 t0 ri M EH O N Eli N to o o 7 M O 0 00 t J x 3 c 7 N 3 O F O K U F 0 I-- 0 F U F 0 U F 0 F U I-- 0 F 0 F 0 F 0 F 0 F 0 F 0 F 0 F 0 F=- 0 F 0 �_- 0 F 0 F 0 F 0 F 0 I-- 0 F 0 F 0 F 0 F 0 F �, m Q 00 ¢ Z Q 00 O O O CO co N 0 ¢ Z a o O < Z O O> r M O> 0 01 N CO N O> Lb O m O> Q Z N O> O W O> N I� Q> rn > Z O Z N CD Building Size (SF) O o o 8,782 155,280 O 34,714 o CO v 16,350 o O o 88,440 0 CO O W O O r ` 55,326 162,041 O r f0 13,948 O 50,208 o O a0 O a o 40,320 100,036 57,432 53,060 o 17,588 0 23,550 al m -- CU - f/ .- N N CO 10 Oo 10 10 CO N O N N o N - N o .- 1O e- O EA .- 'Q M .- O N 0 0 O N N CO M M Unbuildable Areas } Yes Yes oN O Z oN O Z ON O Z oN ! } oN O Z oN O Z oN O Z oN oN Z O Z oN O Z O Z O Z oN O Z oN O Z oN O Z oN oaa 0 N 10 O O V O f0 N of �O CO M V O V Oi M Oi V f0 O O O O N CO M 0 N N V h O A O a J o a U' CNI R or CO . N .- N m bOi x- 0 0 A N dO O N .- ap A O 1n � W W o a N V O V N N CO Eh Mailing Address 1 CO rn N <p .- o cD N O .- P A 10 CO O O M f�+J CO O O <1 CO O m O> O CO .- r 10 O O CO m O O m O O 3 3 3 3 Z Z 3 3 Z 0 Z 0 0 0 0 0 3 3 LL 3 3 0 3 3 3 3 3 0 3 3 3 3 TUKWILA TUKWILA TUKWILA BURIEN CO z - M WHITE PLAINS < TUKWILA NEW HYDE PARK BOZEMAN OMAHA BOSTON Z to ° ST LOUIS ST LOUIS ST LOUIS MEDINA MERCER ISLAND PLANTATION TUKWILA F PORTLAND YARROW POINT TUKWILA TUKWILA SEATTLE SEATTLE BOZEMAN MERCER ISLAND BOTHELL MERCER ISLAND MERCER ISLAND 0 O O a PO BOX 88028 PO BOX 88028 SW 158TH ST MAMARONECK AVE STE 260 MAMARONECK AVE STE 260 BAKER BLVD #200 PO BOX 88028 NEW HYDE PK RD STE 100 PO BOX 1922 DODGE ST #325 STATE ST STE 1200 C/O RE TAX STATE ST STE 1200 C/O RE TAX WORLD PARKWAY CIR WORLD PARKWAY CIR WORLD PARKWAY CIR X m a X m a SW 10TH ST STE 4000 ANDOVER PARK E ANDOVER PARK E PO BOX 2720 95TH AVE NE ANDOVER PARK W to O CO a 4TH AVE SUITE #1940 4TH AVE SUITE #1940 PO BOX 1922 82ND AVE SE STE 300 BOTHELL WAY NE SE 28TH ST STE #310 SE 28TH ST STE #310 P M to .- [O <p AO V co AD CO 00 O M CO N . N . O O CO Site Address 5380 S 178th Street 18000 Southcenter Parkway S 178th Street 17555 Southcenter Parkway 17601 Southcenter Parkway 17601 Southcenter Parkway 17855 Southcenter Parkway 17800 Southcenter Parkway 17600 Southcenter Blvd 17850 Southcenter Parkway Railroad R/W S. 180th Street 1105 Andover Park W 1121 Andover Park W 1141 Andover Park W 1161 Andover Park W 1185 Andover Park W 1120 Andover Park W 1201 Andover Park E 1227 Andover Park E 1233 Andover Park E No site address 6750 S 180th Street 1180 Andover Park W 1232 Andover Park W 1205 Andover Park W 1251 Andover Park W 5920 S 180th Street 17800 Southcenter Parkway No site address 112 Andover Park E 100 Andover Park E 116 Andover Park E Tax Parcel Number O 1 O M 352304 -9038 N o N M 262304 -9134 O O CO M 352304 -9088 O O N 1.0 O N O O N M 352304 -9123 O o N M 352304 -9110 352304 -9102 > N 352304 -9097 N 352304 -9099 352304 -9091 352304 -9072 352304 -9084 N O N M 352304 -9095 O N M 352304 -9074 O O N M 352304 -9103 O o N M c O N 0V O N O O N O LO O N O CO O O N O Ownership Segale Properties LLC City of Tukwila Segale Properties LLC Ramos Properties LLC Levitz Tukwila LLC Levitz Tukwila LLC Andover Property Management City of Tukwila Kir Tukwila 050 LLC /KIMCO Madison Investments LLC Union Pacific Railroad AMB Property Corp. AMB Property Corp. Walton CWWA Southcenter 4 L Walton CWWA Southcenter 4 L Walton CWWA Southcenter 4 L Phillips James W MR and MRS Hill Investment Company National Beverage Corp. Houghton Harbor LLC Houghton Harbor LLC AMC Family LLC Danellie LLC CWC Realty LLC WACO Enterprise Tri -Land Corporation Boeing Oregon Masabi Trust Madison Investments LLC John C Radovich LLC Beta Tukwila LLC Pietromonaco /PB LLC Pietromonaco/PB LLC G 2 Z r r r CV r r r CO .- CO r .- CO .- CO r .- .- et - ate- e .■ r r .- .- 1 0 c Macaulay and Associates, Ltd. City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll Macaulay and Associates, Ltd. E N u"'i a a N oN Er9 Eli N 0 O Vi O °9 O H VJ O 6 O o4 O °� N 6 6 Vi N oo N o 6 N Vi 6 09 Vi N H VJ N 6 o9 °� oA O 6 EA O o N o Revised Assessment v °o °o °o ° $20,782.74 $21,365.43 tri 7. N $33,213.53 r v $4,855.78 _ R $5,826.94 $3,884.62 cc; v m 676.- v t o v $40,788.55 $65,261.68 $64,873.22 t o o °°6° o o utDi Ey of 2 a N 0 °» 0 °Eli N O O O N °ER °» °ER N N N N °ui 0 , Eli <» °ER O vi E<i February 2013 Assessment $14,956 $20,783 $21,365 N $33,214 $8,546 $4,856 R $5,827 $3,885 $10,488 c DV o $64,873 $48,169 » - LL co d d N m 1 Eli O ER o En ER Eli O ER o OM O ER O ER EA Ooi ER Hi O ER ER Vi EA M t» ER ER M ER O Vi O ER O EA ER DO o� ER Special Benefit O °O ER 69 ffi Vi Erg Vi Vi 4i O� Vi O °o ER O °O O °0 o °o o oo ER O °O Vi O o -ER 000'06$ 000'0£$ 000'08$ O °o Hi oO ER ER °o N O °0 o 00 M O DO N O� fA °o ER With LID Probable Market Value °o 4i N 0 N 0 fA $4,821,000 0 ° 0 E9 0 C $103,000 0 N z„-, o O o ER °Vi o 6 0 O N r ER 0 o °_ 6; 0 0 en. $1,741,000 0 ° o to fR _ < _ EA 0 N Eli 0 ° o N co. $1,599,000 0 N ER o ° o co; O Eli 0 c ER O O fR o oo O .} CO CO ER O 0 co . O tH 000'611$ o to O 0 43 ECV Improvements $1,865,000 ER ER E ER En ER to ER ER E» O ER ER N .9 r CO 0 EA ER Eli $1,450,000 O 0 ER ER O ER $1,930,000 000'009'9$ ER O _ ER E» ER ER _ ER Land Value O O ' O 0 E $1,730,750 O N CO fA 1..--- 3 O N [ CO E 0 4i O O Er N N _ N < N $641,324 $355,718 $1,522,530 EA Eli N Eli $1,003,685 N O $2,431,830 O CO N N $4,697,658 t0 O O N r $24,516 3 r EA O N_ O Imo_ W tR 0 IS a J C . y > Vi 10 CO l00 O O O 01 E o 01 El O O 0 E CO o 0 V o co N o to EA 4i l00 NEi O Vi o EH O Vi O EA O ER ER O Eli LO tR M G m J = — E N 3 O r U r 0 O r 0 > r 0 O r 0 > 0 O r 0 > r 0 O r 0 > r O r 0 > O r c) > 0 0 r 0 > r 0 0 r U > 0 0 r 0 > r 3 0 M r 0 0 r 0 > r 0 0 r 0 > r 0 O r 0 > r 0 O r 0 > r O r 0 > o O r 0 > r D O r U > 0 O r 0 > 0 O IT 0 > r 0 O r 0 > r 0 O r 0 > 0 O r c) > 0 0 r 0 > r 3 U M 1- 3 U M r 0 0 r U r 0 0 r 0 m r 3 U r 0 0 r 0 3 U r 3 cS M r Without LID Probable Market Value 0 cs 0 l o ER 0 O - I < 0 $127,000 o ER Vi N ER O o 0 0 EA O ET cp, ` Vi c? O r Eli o 0 CO � O ? $1,697,000 0 $3,331,000 $1,788,000 _ „e; oo O N $1,529,000 0 c? 0 CO EA O 0 O V3 c? co m CO Vi N W Vi 0 O EA O O O � 000'98$ cp Vo i 0 EA ECV Improvements O 00 EA ER ER _ Efi ER ER ER OM ER ER $5,605,000 O N ER $9,225,000 � I ER O Eli ER Eli o _ E£i 000'OLZ$ > ER < Eli O _ Eli O MN LO _ ER OM O N yi Land Value O O _ Efi O O O O N ffi ER 00 N _ VJ O EA p V3 o EA $1,594,290 o i 8 $2,293,440 VO 1... N $596,580 O Eli $1,421,028 $888,192 $543,024 $362,052 O O> 43 O W r 5 EA MO 6 CO N M N CO N st $4,670,358 CO $24,516 O O Oi r EA O N tYj CO M CD r ER a a N d LL y J N ER °N R , N of N O Lei ER Id ER EN A HN i N M .- o R ER 0 E oN ER 00 ? ER 0 CO ER O D V ER .4 `M R o 0 m O o M t J = 3 'o o N 3 U > r U > r U > r U > r U > r 0 > r 0 > r 0 > r 0 > r 0 > r U > r U > r U > r U > r U > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r 0 > r U > r 0 > r 0 > r 0 > r 0 > r 0 > r j„ m M .- Q Z Q Z 2 Q Z Q Z Q Q Q Q Z Q Z rn 2 rn rn 0 0 2 OA CD o o 2 M N 2 o m 0 0 Z Z Z O 0 Building Size (SF) O r o 0 44,604 o O O o O O o 48,530 of V 7,, N M e} O N o 25,380 23,600 O 4,500 26,024 65,634 O 112,975 V N 101,432 0 0 0 27,000 2 Q Q y . 00 J N M CO N M 2 tp W _ M 00 0 N .- cD O M O �0 CO V (00 N ! o 0 ` O� (- W N tD m V M N (0 V N M t�0 N r- ` N O rV t0 M <0 N N N .- W e- C a <_ Unbuildable Areas Yes Yes oN '11 } Yes Yes Yes Yes } y oN O Z oN O Z oN O Z oN oN Z O Z oN O Z ON O Z oN O Z oN Yes Yes Yes oN oaa 0 ,- V O V o t+J V t0 t0 CO r Or cO ton v J N o N U' CO N 0 h ° o th 2 i City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll Macaulay and Associates, Ltd. N co 8' E y O"'i a a CID °E» O E,°s .» °.n °ESa N vi N Eli O °» O °Efa °En N 3 vi °» vi °» En Eli E,°s .» e°� °E» vi 2 °» O °.fa °En 2 Revised Assessment $15,732.73 $11,653.87 $8,934.63 O EA $24,473.13 $32,825.07 V iD V co $22,142.36 •- CO EA O °M O $15,732.73 I--: Eo r $45,838.56 O °V1 cD $4,467.32 $2,525.01 ° O MN- co Of V ER NM co O> V E9 $18,840.43 O °M $58,463.59 A $4,855.78 $1,359.62 r CO E y of 2 a rn �» rn °ESi rn o 0 0 °.n- o Eli °� N o o o Ev °En ° ci 0 0 °» 0 0 0 °.n- 0 Eli °En 0 0 00 0 0 °» 0 °En o <» ci O E<a February 2013 Assessment �i $8,935 Eri $24,473 $32,825 $44,867 co $22,142 $9,323 Eli °> $15,733 , OD $45,839 Eli co v $2,525 v $8,158 rn c $18,840 Els $58,464 $4,273 $2,331 - LL d N N 0 1 60 EA EA E9 O °� Ea l°O EA l°O ER M O E9 O EA O E9 O °� EA h E9 1(OJ O °E? EA °� Ea EA o ER °VJ EA E9 °� En En Eo Special Benefit O 9 O 9 V 9 Vi O 00 <O °o Di $231,000 $41,000 000'144$ O 0 9 Vi O� O 00 to O °O 9 Oo co Oo N O� a 9 °0 Eli O 00 t0 t» O °o _ z7„ O °o NN R °o CO z; O °o N o O °O Vi O °o _ O °O v O °O _ Oo $12,000 With LID Probable Market Value O EA 0 r V CO Eli 0 O O r N EA 0 O Di N 69 O O O Di r EA O O vi Vi 0 o 5 Eo $1,583,000 0 as EA $1,849,000 En o CO V> EA O o N 69 o of EA 0 0 r O Cr En Eo 6. $1,823,000 0 92. Vi $1,215,000 0 O o EA 0 0 N EA 0 CO Vi c EA 0 CO Vi 0 ai EA 0 crC 8 c 8 4i $1,776,000 0 CD EA 0 O W E9 ECV Improvements O o EA $0 000'0L6'£$ 000'006'0$ co o N En 60 0 EA $1,790,000 0 O co o Eo O ° Eo 000'00L$ 000'00L$ Eo 0 cp Eo 0 O 9 000'019$ 0 O to En O LO - EA 000'006'4$ $1,000,000 000'001$ 9 Land Value $1,336,500 $1,002,375 o r LO A EA $251,992 $3,391,713 O _ A 69 N N E9 cD ER O $1,624,157 $74,922 O < Vi $1,285,584 CO V $1,399,363 $5,896,938 $89,358 to 5 _ H3 _ EA CO O Vi r O LLO EA $520,217 r O V N ER O 03 ER $2,426,313 CO CO EA $7,534,288 EA f` V EA N 0 CO EA $374,748 a C . y J > tH Vi EA ° o A EA ° .O Vi ° CO EA i ° ° ° N EA ° Vi EA LO i ° i Vi EA E El ° v A ° n v EA ° V EA 9 °a Vi EA 99 Y° LO Vi M G OD = g° E. N 3 3 0 r ? 0 > r 3 0 > r 3 U > r 3 0 > r 3 0 > r 3 0 > r 3 0 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 > r 3 0 3 U > r 3 0 > r 3 0 > 3 0 > 3 0 > r 3 0 > r 3 0 > 1- 3 0 1- 3 0 1- 3 0 r 3 0 1- 3 0 1- 3 0 r 3 0 r 3 0 r 3 0 r 3 U r Without LID Probable Market Value 0 o o N 0 Oo Ir M 0 0 C9- 0 o N to 0 Oo - CO r 0 °o co- 0 °o Oi r $1,542,000 00 N 0 0° E» °0 i V3 00 O N °o _ $1,343,000 z °o Oi EA $1,082,000 $1,800,000 ecs _ Oo Oi °o N Vi Oo CI N °o O> Vi $1,488,000 Oo i N 000'6L4$ $13,848,000 °o < °0 < EO EA 0 CO a0 f9 ECV Improvements 000'000'z$ N a or o to °Eli 000'0L6'E$ 000'006'1$ O N O 1� d co MH O N . E9 °� V o $1,790,000 °M O - Eo EA 9 - Eli 000'OOL$ 000'00L$ ER 000'0904$ O O :o V M O - EA E9 - Eli 000'005'4$ 000'000'4$ 9 O a Land Value N $941,625 o V EA $251,992 v O o N _ V ' r V W O3 o O r ER N � I $1,575,675 $74,922 co a_ CO R $1,205,235 co M $1,343,388 co Oi n $581,736 _ 0 EA Vi $499,488 m N N Vi v 5 r o N O 4VJ 0 O y EoA c o co Oi CO cD 2 EA co O> N N $664,245 R_ I� $223,536 $363,392 "O d LL J R y ER ER E» O N� E» O ` EA 5 ED- O Q Hi E9 N Vi O 9 9 EA O V En O OI E9 O ` EA 9 nI o Eo Eli O EA O a EA a CO t EA E9 cV Esi O 9 cV `M- EA O En tG E» EA o 0 CO O G t J = = 3 'o o N 3 J U > r U > r U > r U = r 0 > r 0 = r 0 > r 0 = r U > r 0 = r 0 > r 0 = r 0 > r 0 > r 0 > r 0 > r 0 > r 0 = r 0 > r 0 = r 0 > r 0 = r 0 > r 0 = r 0 > r 0 = r 0 > r 0 = r 0 > r 0 > r 0 > r 0 = r >- m a rn a z oO m 0 rn W m < rn 2 m V in ^ rn ¢ z ¢ z N m !- rn ¢ z 0 a ¢ z V rn 5 o a ' c rn ¢ z m to r rn 5 m 5 rn ¢ z rn rn r rn O m rn rn co rn Building Size (SF) 15,519 44,937 27,784 O CO N CO N s} ED °m O 24,000 cl O cn O N O O cp V rn M O 222,968 o 10,258 rn V N CO 13,824 O to CO M 18,932 20,775 37,823 O V Oi V 26,674 M R �- co N m d 'O D ¢ N - O N O O V O x- W CO N N r R I� cO7 Ern N P d. N W < 8 ap CO N M M VV N N O M N 000 bN Oi .- 0) r N 0 N O h x- N 'R- N Unbuildable Areas O Z oN O Z Yes O Z oN O Z oN O Z Yes _3 } j } O Z oN O Z oN y } oN oN Z O Z oN O Z oN O Z oN .13' oN O Z oN O Z oN oaa 0 rnJ CO N r vi N n: O N O N N N N N M O .- 00 O r O co O OOi co ° O V V V O N oO O r- V, O . O Gross Land Area (SF) cD ? 125,996 251,238 338,897 460,729 40,500 113,475 484,823 37,461 rn 97,215 .4 ol 471,755 rn .- 48,478 V 25,086 M 35,877 v 35,020 o 194,105 rn 602,743 44,283 rn R- 22,712 Mailing Address 1 1 rn o o CD CD co <D rn rn rn rn rn rn rn rn rn CO rn v rn rn v rn ° rn rn rn rn rn rn rn o rn rn CO 0 rn CO m 0 rn U U z g 3 U < U U C¢7 O z TUKWILA STAMFORD STAMFORD OMAHA ST LOUIS ST LOUIS ST LOUIS TUKWILA Z 0 w TUKWILA TUKWILA SEATTLE EL MONTE SEATTLE ISSAQUAH SAN RAFAEL SAN RAFAEL SAN RAFAEL MERCER ISLAND ISSAQUAH TUKWILA SEATTLE SEATTLE SEATTLE SEATTLE ISSAQUAH TUKWILA ATLANTA MERCER ISLAND BEND OMAHA RENTON SOUTHCENTER BLVD X O OD 0 LL X O m 0 LL DODGE ST #325 WORLD PARKWAY CIR WORLD PARKWAY CIR WORLD PARKWAY CIR ANDOVER PARK E N X O m 0 LL SOUTHCENTER BLVD SOUTHCENTER BLVD S JACKSON STE 600 FLAIR DR 5TH FLR 40TH AVE S LAKE DRIVE POINT SAN PEDRO RD POINT SAN PEDRO RD POINT SAN PEDRO RD W MERCER WAY 237TH PL SE ANDOVER PARK E 45TH AVE W 45TH AVE W 45TH AVE W 45TH AVE W LAKE DRIVE SOUTHCENTER BLVD PO BOX 105842 LANSDOWNE LN PO BOX 5350 DAVENPORT ST MAPLE VALLEY HWY 0o cND rn CO V OD CO w o cNp o CND oo W v rn O N C 0 to r ` o `It �[. if�J o o �O rn rn o CND N . Site Address 444 Andover Park E 480 Andover Park E 500 Andover Park E Andover Park E 825 Industry Drive 800 Industry Drive 1000 Industry Drive 600 Andover Park E 770 Andover Park E 600 Minkler Blvd 70th Avenue S 700 Minkler Blvd 950 Andover Park E 1000 Andover Park E 70th Avenue S 400 Costco Drive 1200 Andover Park E 1024 Andover Park E 1120 Andover Park E 1130 Andover Park E 1150 Andover Park E 1200 Andover Park E 1210 Andover Park E 1228 Andover Park E 1230 Andover Park E 441 Costco Drive Christensen Greenbelt Park 6810 S 180th Street 1224 Andover Park E 6804 S 180th Street 6818 S 180th Street 6820 S 180th Street Tax Parcel Number W O ° N O N O N N o N N 262304 -9113 V O N N 252304 -9015 r O N N O N 262304 -9095 N V O N N CO V o N N c0 V 0 N O 03 V 0 N O CO V 0 N �[ N V 0 N 252304 -9063 CO V 0 CO 262304 -9083 V 0 N N V 0 V 0 CO N A 03 V 0 0-1 CO ID V 0 N M N M CD 03 O N LO M 362304 -9107 0 <0 CO r O M r O LO CO O CO O M N O VO V 0 o 0 OD Ownership City of Tukwila Cenveo Inc Tax Dept Cenveo Inc Tax Dept Union Pacific Railroad Walton CWWA Tukwila 1 LLC Walton CWWA Tukwila 1 LLC Walton CWWA Tukwila 1 LLC Banasky, Howard V 790 Andover LLC City of Tukwila City of Tukwila Green River Flood Control East West Bank 1006 Andover Associates Costco Wholesale Corp Costco Wholesale Corp Costco Wholesale Corp EE Leuthold, Donald W Kohn Jens M and Lynn M Petschl, William J Gray Cat Collective LLC Gray Cat Collective LLC Gray Cat Collective LLC Gray Cat Collective LLC Costco Wholesale Corp City of Tukwila HD Development of Maryland Inc Klein Harris SFP B LP LTD PTNRSHP Heartland Auto Services Tukwila TT LLC d M r- 2 8 8 01 � 2 3 N N N N r N N N N N N N N N N N N N N N N N N N N 0. Macaulay and Associates, Ltd. N co 8' City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll Macaulay and Associates, Ltd. E N u°'i a a °E9 Er9 Eli 0 0 Eli °4 0 °di 0 VJ 0 to 0 °9 °� °R 0 EA 0 EA 0 °M 0 °tf7 °E9 0 Vi 6 6 0 °fA 0 °4 0 H 0 VJ 0 6 0 °9 0 °� 0 °R O EA CO o o °t9 Revised Assessment CO o v $5,244.24 °.» .» V v r n' 0 0 v h DI O $12,037.55 O v° $1,748.08 $3,884.62 $12,042.33 C-1 v $56,405.47 $115,508.02 v $24,391.71 $25,75723 )n $48,765.28 rn $24,279.00 $3,972.24 °ui °En $2,125.24 N Ey a 0 0 °.» ° °ESa <» °En rn O °ui o <» E<a rn E<a o °vi o Eri rn °En ° °En <» °En <» E<a February 2013 Assessment Eri $5,244 ui E<a rn ui $32,048 $72,837 v Esa $1,748 $25,639 °O v ° $1,748 ao $12,042 $24,862 00L'0L$ $144,702 $14,762 rn v $42,342 m gi °v v $24,279 $8,546 <» °ESa $5,438 E$ _ - LL m m 12 a .0- F» °.» °.» Special Benefit 0 °O Vi 0 o Hi �i vi o °o tri °o 0 °o LC7 0 °o E9 o °o CD A O o °o CO N o °o EA 0 °O A °° M o °o Vi o °0 CO °° ad. o V o tri 0 °o M $218,000 $315,000 o °O 000'9L$ O o °o V Eri o °° Eq o� o� °o to °o Era With LID Probable Market Value _ EA 0 CO 1 N 0 mr 0 O EA $11,086,000 0 EA 0 O 0 0 ° N EA 0 Er N 0 0 O i a 6.; 0 0, CO 0 0 0 0 o E`i N Era EA $1,234,000 $10,533,000 0 O CO N 0 o LO Ki 0 0 Era O o CO 0 EA 0 0 r Is- 0. $15,787,000 0 o N Vi o to 0 r CO �j EA 0 v EA 0 crC r EA Vi 0 EA $3,551,000 ECV Improvements En $1,875,000 DO EA O O LNI E9 _ DO E» ,,,, $150,000 ER EA E» $1,220,000 to En O EA EA 000,006$ O DO V ER $1,400,000 Land Value DO N 69 E9 69 N , O EA O ER $3,315,760 O CO E O N EA o m CO EA $3,338,432 EP Vi I� EA CO EA $3,078,425 $1,233,681 CO E N O alt EA O N N 'C $1,605,398 $2,674,976 $3,655,531 $4,341,550 I� N ED EA ED N ER 1� N I� ER $1,246,680 $444,308 $48,787 O_ N EA N_ EA Cal is EA $1,020,800 a a` C . y > 9 Vi Eli O Era r Eli 2 r H3 N DO ° Eli Era O r Ef) V r ER Vi r Vi r EA ER O r EA Vi r Eli ER r 4i O r EA O r Eli r Vi Eli E9 rH- EA r 4i r E9 7 G ers _a = co E °� N .3 3 0 H ? 0 F 3 0 H 3 0 f- U 17 F IT o F 17 re 1-7 cc IT cc U 0 F OO 0 F- 0 H 0 F OU ! S 0 1- S 0 . S OU 1- S ON I S y I S OU t' S 2 F. S O h S E >>i) O E >>i) E >>i) O E >>i) O E >>i) 2 h S O 11 S O F S Without LID Probable Market Value O O oo ID Eli O a0 13- N Vi O t` co EA O_ ER O_ 0 EA O O O r� O O V OI N Eli V3 O O N Hi O r 1` Vi O O O EA o O N V I� EEi o O Hi N O N Hi $3,561,000 EA O O CD O En o O < O E>-) o Oi O N EA _ Vi O_ V CO- Eli O O ET Va $15,472,000 N O N ER O O r EO fA O O N N N Vi O O VO fA O V V EA o O r Vi 64 O V N fA O co R_ CO EA ECV Improvements 000'009$ $1,875,000 EA E9 O CO Efi I M t!J $150,000 EA O O V E9 °M vi N Era 0 N , CO ErJ Eli _ E» 000,006$ ElY V Esi °Va tri 0 _ V ., ER Eri °EA vi °Va O CO ER Land Value O O) r O) Hi N aD 69 N r tri O O W O c0,) ED < 00 N r 1� 1� Vi 00 ? O $776,545 O r Oi $741,971 o EA $871,904 O EO 0 O m co N t` cC $14,157,755 $1,528,950 $2517,624 $3,323,210 $4,124,473 $5,977,134 O $677,448 N O N 0. I� 0 m N O r N_ EA N < N EA _ O E9 " d O LL J R y t!J o ER O 2; O N .2; a0 0 En V O C to En O EV E o a E» Vi 0 O V3 H O O 0 I� 0 00 Vi 0 Vi O ti E9 o > P3 O p od t J S 3 5 '0 0 N U U U U 0 7 I- 0 7 H K K K a O 0 7 I- 2 2 2 2 2 2 2 2 2 2 2 2 2 2 Z m m Q Z Q Z O N Z m M Z O N Q Z Q Z I� 00 PN N .- N r.- V m r.- r.- O N m Z t` Q Z Q Z Q Z Q Z CO Building Size (SF) 15,560 r 0 0 26,670 216,848 0 1,380 0 r o m LO tO, m O o o 62,250 3,465 55,462 m 74,160 154,580 10,554 151,152 324,839 37,850 r V d Q V C DO j m V O r 0 ori N i O ON CO o N CO ma N r _ a or M CO M C C3.1 .- CN J 0 E) rm V N O 0m 0 V O I� N N M ° V N 00 m W Unbuildable Areas Z oN } } Z oN Yes Yes Z oN Z Z oN Z Yes Z oN oN Z Z oN Z Z Yes Yes Z Yes Yes Yes Z oN oaa CD r V O O N N n O O co, O CO h m M n n O) of ' CO V N a, Em m OD O 40 O N '_ N to m 0 ` ED ° v ro: ,- c6- r I� N M VV c7 tO ° Q m 00 r CV O N r ° co 0 I� ° N 00 M N ED M V r V M � CO V E7 V N m O N 0) V 0 m o 1� N v r- Mailing Address 1 1 0. 0 CD CO 0 CD m rn rn M rn rn Emn rn Emi rn rn Emn rn r CD m rn 00 0 rn CO CD M 0 rn Emi rn rn rn CO rn rn M rn rn Emn rn Emi rn rn M rn M rn M rn rn °r) m Emn rn Emi rn CARLSBAD CARLSBAD TUKWILA TUKWILA TUKWILA TUKWILA TUKWILA TUKWILA TUKWILA TUKWILA ROCKLIN TUKWILA CARLSBAD CARLSBAD REDMOND TUKWILA TUKWILA TUKWILA TUKWILA TUKWILA TUKWILA TUKWILA Q 1- TUKWILA TUKWILA TUKWILA TUKWILA 2Q TUKWILA OMAHA TUKWILA SEATTLE N m 0 CO 0 SOUTHCENTER BLVD SOUTHCENTER BLVD o CO a PO BOX 88028 PO BOX 88028 PO BOX 88028 PO BOX 88028 PO BOX 88028 ROCKLIN RD #9 PO BOX 88028 PO BOX 2069 N m 0 W AMES LK DR NE PO BOX 88028 PO BOX 88028 PO BOX 88028 PO BOX 88028 PO BOX 88028 o CO 0 PO BOX 88028 PO BOX 88028 PO BOX 88028 PO BOX 88028 PO BOX 88028 PO BOX 88028 PO BOX 88028 CO CO 0 DODGE ST #325 PO BOX 88028 PO BOX 88698 o N m ° N m v° N V V Site Address 6847 S 180th Street 6855 S 180th Street 6801 S 180th Street 6751 S 180th Street 18000 Andover Park W 6101 S 180th Street No site address 5565 S 178th Street 5563 S 178th Street No site address 5901 S 180th Street No site address 6845 S 180th Street 6835 - S. 180th Street 6801 S 180th Street 18500 Southcenter Parkway 18200 Andover Park W 18125 Andover Park W 18271 Andover Park W 18240 Andover Park W 18010 Southcenter Parkway 18323 Andover Park W 5811 Segale Park Drive C 18400 Southcenter Parkway 19131 Frager Rd. S 18801 57th Avenue S 19001 57th Avenue S No site address No site address S 180th Street 18054 57th Avenue S 18700 Southcenter Parkway Tax Parcel Number N V O N M N V N M 352304 -9002 O N V O N M 352304 -9055 352304 -9120 co V O N M co V O N M N N d O N M 0 352304 -9109 N V CO LO CO a V M N V O CO V M N V O CO CO M 352304 -9116 N LO M 352304 -9119 352304 -9104 352304 -9112 V O CO LO CO 352304 -9018 352304 -9115 V N M 352304 -9045 N V O CO LO M N V CO LO CO 352304 -9049 352304 -9051 352304 -9108 352304 -9032 352304 -9014 Ownership Wells Fargo Bank First Interstate Bank City of Tukwila City of Tukwila Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC GRE Management Services Inc City of Tukwila Wells Fargo Bank Wells Fargo Bank Lily Pointe Investments Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Segale Properties LLC Union Pacific Railroad Segale Properties LLC GWI Realty LLC G M Z N N CO N CO N N N N CO N CO N N N N 0 N N N N N 10 N 0 N N N N CO N Macaulay and Associates, Ltd. 90 City of Tukwila L.I.D. No. 33 - Tukwila Urban Center Access (Klickitat) Project - Final Assessment Roll Macaulay and Associates, Ltd. E N PO as a 00 69 69 O 609 69 co s°4 O ON 64 1-- 0 N 604 Revised Assessment CO rn n5 $6,752.42 $19,423.12 $38,665.26 G A 0 0 E+i 0 o 6 $10,488.48 $9,475,893.89 to Ey of 2 a C. rn EFi °' °' °E» oo Esi °' E<i E<i ° Eri r °ESi Eri E<i February 2013 Assessment rn rn 6s $19,423 Eri .7 $93,425 ER 00 6g $10,488 n o C. d LL N m d O t O O v r tai CO Et Special Benefit 000'61.$ H O 69 Vi O O A C 0 $481,000 .0 O ER CII O in ta- With LID Probable Market Value O O , 0 o ao 69 o O N N o O 0 O O N O Oj O O , a o Oi CO O O CO $1,490,000 O ECV Improvements CT. at, $1,565,000 to Land Value O CI N 69 O N M c0 O 0 O V CO 69 Oo N O Oj 0 o N A < 69 $29,274 co 64 $525,213 $663,670,142 a a J N N > 69 , , O En 69 E!-7 O to o 69 0 69 , 7 G m = N p - N 3 0 N = 0 IT co 0 to r to co r cn 0 r to 0 co r co 0 r to K r r Without LID Probable Market Value O O 69 o V 69 o N N 0 O 0 0 69 O O_ 6 Hi O O O N V 0 O n V N 69 $1,436,000 O_ CO r ECV Improvements _ 03 CR R CO N a Land Value O O < co 69 o O_ OD 69 o0 c0 0 O a 0 M a 0 $8,164,836 $4,250,123 $29,274 $458,745 $471,345 co r O CO N v a m1,15 J O 609 o °o °o ON tri 6s 63 Esi CO 69 CO .7, o 7 0 O p S 3 c c N .3 _ r 0 0 0 0 j„ m z z L- z z z N N Building Size (SF) 0 0 42,430 0 0 7,580 o r0 oI r 12,373,010 ¢rn 7 vN M CO a tr, R co m CO oo o — N < O O> .= co a N N O ni sro t 1 0d v o Unbuildable Areas ° z oN ° z Yes ° z Yes Yes ° z ° z O IS! ¢ ¢ CD oN N o N P 0 0 ,7, Gross Land Area (SF) o v 87,120 873,082 ° CO 29,274 0 13,467 0 CR Mailing Address l _ 1 CO 01 CO OI 0 03 o CZ CO 03 N CO CO O 0 0 o NN TUKWILA TUKWILA EDMONDS SEATTLE l- 0 r SCOTTSDALE EVERETT CARLSBAD SEATTLE SOUTHCENTER PKWY PO BOX 88028 CO OD 0 co 0 a KC ADMIN BLDG os 0 0 0 co 0 a E SANDS DR 38TH AVE SE PO BOX 130940 4th Ave 4th Floor 0 w o LO fn rn 03 ._ o Site Address 19000 57th Avenue S 18900 57th Avenue S 19000 57th Avenue S 18800 Orillia Rd. S 18791 Southcenter Parkway 18115 57th Avenue S No site address No site address 320 Strander Blvd Tax Parcel Number 352304 -9081 352304 -9017 v o N CO m 352304 -9037 rn v o CO m 352304 -9034 v O O N CO 00 v O O> 00 v 0 Ownership GWI Realty LLC Segale Properties LLC M & P Company King County Segale Properties LLC Schoenbachler Ent LLC Bui, Vien & Tonnu, Thanh -Thie Westfield Corporation Inc Bank of America ¢ G 5 Z CO N CO tO Mt CO N LO N CO N rt- N N CO 0 to 0 I- Macaulay and Associates, Ltd. 3 6 16 1 17 21 152 4 7 14 18 153 Evans Black Dr 154 ti 0 N co 0 a 9 15 19 9 26 27 28 23 8 20 32 31 Baker Blvd 3 29 158 i 24 35 36 37 10 34 25 38 13 11 12 nder BIvd 41 40 2 6 1 47 45 54 50 179 51 53 52 180 187 48 J 49 60 9 58 Tre k Dr 186 183 67 66 65 62 61 63 68 64 68t1 i S 192 85 193 73 74 80 orate Dr N 84 Wig Blv 86 75 i 76 Minkler BIvd 81 porate Dr S, 82 I 83 1 88 w d 0 0 194 195 0 200 197 198 89 87 201 BIvd 204 94 99 205 Upland Dr 95 91 90 199 100 96 206 202 97 101 Midland Dr 98 137 . . 1 210 211 212 213 2 216 223 217 237 141 �2 148 145 218 207 208 Costco Dr 219 222 224 226 2 5 233 s NOT TO SCALE Riverside Dr r1 -- 1 1 1 1 0 / 1 Todd BIvd i X11 1 1 1 1 1 1 1 1 n1 LID #33 Final Asessment Roll Revised October 8, 2012 For Planning Purposes Only u 0 APPEAL F FROM THE ARCHDIOCESE OF SEATTLE RECEIVED MARCH 21, 2013 HEARD BEFORE THE HEARING EXAMINER AT HEARING ON MARCH 27, 2013 REFERENCE NO. 18 OF THE HEARING EXAMINER'S FINDINGS ON PAGE 8 OF THE FINDINGS 95 ARCHDIOCESE OF SEATTLE APE...AL P OFFICE OF PROPERTY AND CONSTRUCTION SERVICES a! 206- 382 -4851 FAX: 206-382-4266 710 9TH AVE SEATTLE. WA 98104-2017 www sea tt(ea rchdiocese. org r� ke3,2NED �i MAR _2 1 20133 March 21, 2013 c_:iTYOFTUKWIL.A. CITY CLERK City Clerk of Tukwila 6200 Strander Blvd. Tukwila, WA 98188 Re: Notice of Assessment LID No. 33 To whom it may concern, On March 11, 2013 we received the City of Tukwila Notice of Assessment Roll Hearing for LID #33. On February 4, 2013 we acquired the following site: 6801 S 180th Street Tukwila, Wa. 98188 Parcel # - 862304 -9087 At this time we are unsure whether our LID assessment for the above mentioned property is correct. Therefore we must file our objection to the current assessment. The hearing date of March 27th leaves us with inadequate time to review the information as found on the city's website. We respectfully request and extension in order to perform due diligence on our recently acquired parcel. Sincerely, Edward J. Foster Director of Property and Construction Services Archdiocese of Seattle 710 9th Avenue Seattle, WA. 98104 (206)382 -4851 97 ty of Tukwi TVED KLICKITATLO CAL IMPROVEMENT DISTRICT NO. 3 AR 11 2 °13 NOTICE OF ASSESSMENT ROLL HEARING TIHTEREO _�- PRUPE CONSTRUCTION NOTICE IS HEREBY GIVEN that the Tukwila City Council has set Wednesday, March 27, 2013 at 9 :00 a.m. as the date and time for the hearing by the Hearing Examiner in Meeting Room B at the Tukwila Community Center, 12424 42nd Avenue South, Tukwila, WA. The Hearing Examiner shall consider the Assessment Rolls for the costs and expenses of Klickitat Local Improvement District (LID) No. 33 for the Tukwila Urban Center Access Project improvements to the Southcenter area. This hearing is to correct any irregularities or errors that may have occurred in property assessments and is not for the purpose of discussing the advisability of the project, as the decision to create LID No. 33 was done by Ordinance No. 2260, adopted November 16, 2009. All persons who wish to object to the assessment roll because of irregularities, omissions, or errors must file written objections with the Cit Clerk 6200 Southcenter Blvd. Tukwila WA 98188, before 5:00 p.m. on Thursday, March 21, 2013. At the time set for the hearing, or at such time as the hearing may be adjourned to, the Hearing Examiner will consider all objections made to the Assessment Rolls, and will then make recommendations to the City Council at a future Council meeting, date to be determined. The City Council will consider the Hearing Examiner's recommendations regarding the Rolls, and may correct, revise, raise, lower, change, or modify the Assessment Rolls, or any part of the Rolls, or may set aside the Rolls, and order the assessment to be made anew. The above notice was published in the Seattle Times on March 4, 2013 and March 11, 2013. The total costs for the Tukwila Urban Center Access Project were estimated to be $27,343,000, but finalized at $24,085,656 with $14,182,779 paid by the City, state, and federal grants. The balance of $9,902,877 shall be borne by and assessed against the properties specially benefited by the improvements within Local Improvement District No. 33. The original estimated assessment in 2009 for LID No. 33 was $10,500,000. On the reverse side of this page is information on the estimated assessments against the property herein listed of which you are shown to be the owner on the rolls of the King County Assessor. Additional information regarding the LID can be found on the City's website at www.tukwilawa.gov Christy O'Flaherty, MMC, City Clerk City of Tukwila, Washington f - March 7, 2013 If this notice is received by someone other than the owner of the her -in described property, please forward to the owner and notify the City Clerk at the City of Tukwila 98 March 7, 2013 Jim Haggerton, Mayor NOTICE OF ASSESSMENT Klickitat LID No. 33 Tukwila Urban Center Access (Klickitat) Project NOTICE OF ASSESSMENT ROLL HEARING ON REVERSE SIDE Estimated Parcel Number Ownership Site Address Assessment 362304-9087 Lily Pointe Investments 18125 Andover Park W Tukwila, WA 98188 $12,042.33 Total Estimated Assessment $12,042.33 If this notice is received by someone other than the owner of the her-in described property, please forward to the owner and notify the City Clerk at the City of Tukwila 99 LETTER SENT TO ARCHDIOCESE OF SEATTLE PROVIDING NOTICE OF THE FINDINGS OF THE HEARING EXAMINER 101 O2 July 30, 2013 City of Tukwila 6200 Southcenter Boulevard • Tukwila, Washington 98188 Jim Haggerton, Mayor EDWARD J. FOSTER, Director of Property and Construction Services Archdiocese of Seattle 710 9th Avenue Seattle, WA 98104 PARCEL NUMBER(S) FOR AFFECTED PROPERTY(S): 362304 -9087 RE: LOCAL IMPROVEMENT DISTRICT (LID) 33 — FINDINGS OF THE HEARING EXAMINER On -March 27, 2013 beginning at 9:00 a.m., a hearing was conducted at the Tukwila Community Center to consider appeals and objections to the assessments for LID 33. The Hearing Examiner, Gary McLean, considered the assessment roll for the costs and expenses of Klickitat Local Improvement District No. 33 for the Tukwila Urban Center Access Project improvements to the Southcenter area. You filed an appeal to the assessment on your property (Appeal F). Based on the findings of the Hearing Examiner, your assessment has not changed. At the September 3, 2013 (Tuesday) City Council meeting at 7:00 p.m., the Tukwila City Council will consider the recommendation of the Hearing Examiner regarding the assessment roll and will consider the adoption of an ordinance levying assessments for LID No. 33. Should you wish to object to your assessment before the City Council, the request and supporting material must be submitted to the City Clerk's Office no later than 5:00 p.m. on August 12, 2013. The request should be sent to: TUKWILA CITY HALL City Clerk's Office for LID33 6200 Southcenter Blvd. Tukwila, WA 98188 Please contact the City Clerk's Office at 206 433 -1800 with questions. Thank you. Sincerely, f s / Christy O'Flaherty, MMC City Clerk cc: KIEN NGUYEN, 6801 South 180th Street, Tukwila, WA 98188 LAURA TOEPFER, 710 9th Avenue, Seattle, WA 98104 Phone: 206 - 433 -1800 • City Hall Fax: 206 - 433 -1833 • www.ci.tukwila.wa.us 103 LETTER OF OBJECTION FROM ARCHDIOCESE OF SEATTLE TO THE TUKWILA CITY COUNCIL TO BE CONSIDERED AT SEPTEMBER 3, 2013 COUNCIL MEETING NO OTHER OBJECTIONS WERE RECEIVED 105 06 ,412/2013 MON 3:52 FAX 3824266 Property ARCT- IDIOCESE OF SEATTLE OFFICE OF PROPERTY AND CONSTRUCTION SERVICES 206-382-4851 FAX: 206- 382 -4266 August 12, 2013 Dear Tukwila City Council, IZoo1 /oo1 RECEIVED AUG 1 2 2013 CITY OF TUKWILA CITY CLERK 710 9T11 Avl. SEATTLE. \VA 98104 -2017 w ww seatt!ea rc, d iocase. or' The Church of the Vietnamese Martyrs, which is a parish of the Catholic Archdiocese of Seattle, filed an appeal to the LID 33 assessment. Based on the findings of the Hearing Examiner, the parish's assessment has not changed. We are objecting to the assessment and through this letter are notifying the City Council. The parish recently purchased a site in Tukwila and is in the process of re- locating from Central Seattle. An initial renovation will occur with occupancy in the fall of 2013. Over the coming years, the parish will continue to develop the site. This parish will serve many Catholics from Tukwila and the surrounding neighborhoods. We are seeking relief from this assessment for two reasons. The Vietnamese Martyrs Parish will attract many people to the City of Tukwila. These people will not only attend the parish but will provide patronage to the City's many businesses. This patronage contributes to the economic growth of the City. Secondly, the assessment adds to the financial burden of the site's development. I will either attend the September 3, 2013 council meeting or will send a representative who can further answer any questions or concerns. I look forward to a long history of cooperation with the City of Tukwila. Sincerely, Rev. Thanh X. Dao — Pastor Frank Feeman — Chief Financial Officer 107 City of Tukwila Washington Ordinance No. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, APPROVING AND CONFIRMING THE ASSESSMENT ROLL FOR KLICKITAT LOCAL IMPROVEMENT DISTRICT NO. 33 FOR CONSTRUCTION OF IMPROVEMENTS TO URBAN ACCESS FOR THE SOUTHCENTER AREA; AND LEVYING AND ASSESSING A PART OF THE COSTS AND EXPENSES THEREOF AGAINST THE LOTS, TRACTS, PARCELS OF LAND AND OTHER PROPERTY AS SHOWN ON THE ASSESSMENT ROLL; PROVIDING FOR OTHER MATTERS RELATED THERETO; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the Final Assessment Roll proposing the assessment to be levied against the property located in the Klickitat Local Improvement District No. 33 (the "LID ") in the City of Tukwila, Washington (the "City "), created by Ordinance No. 2260 for the construction of improvements to urban access for the Southcenter area, was filed with the City Clerk as provided by law; and WHEREAS, on March 4, 2013, the City Council by Resolution No. 1789 directed that the hearing on the Final Assessment Roll should be conducted before Mr. Gary McLean, acting as Hearing Examiner, pursuant to RCW 35.44.070 and Tukwila Municipal Code Chapters 2.76 and 13.04, and that notice should be given as required by law, by both mailing and publication, of the time and place fixed for the hearing in such resolution; and WHEREAS, notices of the time and place of the hearing and for making written objections and protests to proposed assessment on the Final Assessment Roll was published at the times and in the manner provided by law, fixing the time and place of commencement of the hearing thereon for March 27, 2013, beginning at 9:00 AM at the Tukwila Community Center, located at 12424 42nd Avenue South, Tukwila, Washington, and further notice thereof was mailed or caused to be mailed by the City Clerk to the property owners shown on the roll and other interested parties; and W: Word Processing \Ordinances \LID 33- Confirming final assessment roll 8 -29 -13 SK:bjs Page 1 of 3 109 WHEREAS, at the time and place fixed and designated in the notice, the hearing was convened and commenced before the Hearing Examiner, and evidence and testimony were received for the purpose of considering the assessment roll and the benefits to be received by each lot, tract and parcel of land or other property shown upon such roll; and WHEREAS, on March 27, 2013, the LID property owners and /or their legal counsel or representatives completed their presentation of testimony and evidence in regard to their respective objections and protests; and WHEREAS, on July 29, 2013, the Hearing Examiner delivered to the City a detailed written report for the LID consisting of Findings of Fact, Conclusions of Law, and Recommendation to the City Council, a true and complete copy of which is attached as Exhibit A and made a part hereof, true and complete copies of which are also on file with the City Clerk; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Approval of Hearing Examiner's Findings, Conclusions and Recommendation. The City Council hereby accepts and adopts the Hearing Examiner's Findings, Conclusions and Recommendation as set forth in Exhibit A attached hereto and made a part hereof. Section 2. Confirmation of Assessment. As recommended by the Hearing Examiner in Exhibit A, the parcels of land and other property shown upon the Final Assessment Roll, attached as Exhibit B to this ordinance and made a part hereof, are hereby determined, found and declared by the City Council to be specially benefited by the improvements constructed pursuant to LID No. 33 in at least the amount charged against the same. There is hereby levied, confirmed and assessed against the parcels of land and other property appearing upon the Final Assessment Roll the amount finally charged against the same, the aggregate amount of the assessments being $9,475,893.89. Section 3. Filing of Roll for Collection and Related Matters. The Final Assessment Roll as approved and confirmed shall be filed with the City Finance Director for collection and the Finance Director is authorized to mail and publish notice as required by RCW 35.49.010, and notwithstanding the provisions of TMC 13.04.140, stating that the roll is in the Finance Director's hands for collection and that payment of any assessment thereof or any portion of such assessment can be made at any time within 30 days from the date of first publication of such notice without penalty, interest or cost (the "Prepayment Period "). Thereafter, notwithstanding the provisions of TMC 13.04.150, the sum remaining unpaid on each assessment may be paid in 15 approximately equal installments of principal together with interest on the unpaid principal balance to the annual installment payment date. In accordance with RCW 35.49.020 and 35.49.030 and notwithstanding TMC 13.04.150, annual installment payments shall be due and payable on the anniversary of the start of the Prepayment W: Word Processing \Ordinances \LID 33- Confirming final assessment roll 8 -29 -13 SK:bjs 110 Page 2 of 3 Period and unpaid assessments shall bear interest at a rate equal to 0.5 percent per annum above the all -in true interest cost on the local improvement bonds issued for LID No. 33, as determined pursuant to an ordinance authorizing the issuance of those bonds. Any installment not paid prior to 30 days after the due date shall be deemed delinquent. All delinquent installments shall be subject to a charge for interest at the above established rate per annum and an additional 12 percent penalty levied upon the principal due upon such installments will be enforced in the manner provided by law. Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section /subsection numbering. Section 5. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 6. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2013. ATTEST /AUTHENTICATED: Melissa Hart, CMC, Deputy City Clerk APPROVED AS TO FORM BY: Office of the City Attorney Jim Haggerton, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Attachments: Exhibit A — Hearing Examiner Findings of Fact, Conclusions of Law, and Recommen- dation Exhibit B — Final Assessment Roll W: Word Processing \Ordinances \LID 33- Confirming final assessment roll 8 -29 -13 SK:bjs Page 3 of 3 111