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Council approves write-off of delinquent special assessment for 2100 Northwestern; lien remains on tax roll
Summary
Finance committee and Common Council approved a budget-year write-off of a long-standing special assessment related to demolition and cleanup of an industrial property at 2100 Northwestern, while the city retains a perfected tax lien and hopes to recoup costs as the site redevelops.
The Finance Committee and Common Council on Oct. 20 approved a resolution classifying a historic special assessment on the 2100 Northwestern property as uncollectible for budget purposes this fiscal year, while leaving a perfected tax lien in place.
City staff provided background: the property — a former industrial site near the north end of town where an industrial building was demolished in 2020 — has a long-running history of environmental and title complications dating back many years. The costs of demolition and remediation were incurred in 2020, and grant funds were involved in portions of the work. Staff said the city previously billed the property owner for the fees and has considered pursuing a judgment, but delays, land-contract complications and foreclosure activity have made immediate recovery uncertain.
Staff told the committee the assessment is a perfected lien on the property tax bill and is expected to survive most bankruptcies or foreclosures, which preserves the city’s chance of eventual recovery. Officials also said there is an identified responsible party for environmental contamination on the site related to historic Orangeburg pipe use, and Eaton Corp. has been identified as the responsible party; staff described the site as developable and located on the river.
The resolution is an accounting measure for budgeting — removing the assessment from revenues expected in the coming year — and does not remove the lien. The Finance Committee and Common Council approved the resolution by voice vote.
