HomeMy WebLinkAbout05/05/2009 04C Sun Tower Assessment Exception •
MEMORANDUM
TO: Honorable Mayor Edler, Members of City Council
Dick Zais, City Manager
FROM: Jeff Cutter, City Attorney
DATE: April 25, 2009
SUBJ: DYBID assessment exception for Sun Tower
I was asked by Council Member Lover to provide a legal opinion in response to the request from the
Sun Tower Board of Directors dated April 2, 2009, wherein the Board has requested that the City
Council allow Sun Tower an exemption form the DYBID assessment on the basis that the Sun Tower
is owned by a religious organization. To respond to that request I reviewed the status of the Sun
Tower corporate registration and found that the Sun Tower is registered with the State as a non - profit
501(c)3 corporation, listed as Sun Tower, with an aka of Yakima First Baptist Homes. I was unable to
confirm the Board's position that the Sun Tower is owned by Washington Baptist Convention
Retirement Homes, Inc, as stated in their letter. This is of course not to say that is not the case, but I
could not find such an ownership listed with the State.
•
Of course, if the Sun Tower is not owned by the Washington Baptist Convention, then the request for
exemption based upon the Council's exemption for "religious institutions, including churches, that are
located in the DYBID" would not be applicable. Assuming that the Sun Tower is owned by a religious
institution, which the Baptist Convention certainly would be, then the Council must decide if the
exemption it instituted during consideration of the DYBID ordinance should be applied to the Sun
Tower operation. In other words, does a religious institution's ownership of the Sun Tower make the
Tower a religious institution as intended by Council when this exemption was created? This is a
decision the Council has to make. Upon my review of the corporate information the Sun Tower
registered with the State Attorney General's office, the purpose statement submitted by Sun Tower
does not indicate any religious or spiritual purpose being provided by the housing facility.
This is the information I was able to determine regarding the operation and corporate purpose for the
Sun Tower. I am really not in a position to offer a legal opinion regarding whether, upon these facts,
the Sun Tower should or should not be considered exempt from the assessments. This was, both
during Council's deliberation of the DYBID ordinance and now, a prerogative of the Council. The
Sun Tower would not qualify for exemption as a non - profit corporation based upon the ordinance.
The Council could reconsider that aspect of the ordinance, which if amended would mean numerous
other non- profits would also be exempt that are not now. The Council could also find, assuming the
Baptist Convention is the owner of the Sun Tower, that Sun Tower is a religious institution based upon
its ownership and therefore find the Tower exempt from the assessment. This decision may also result
in other non - profits that have a religious support base coming forward for a similar consideration.,
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SUN . � ' ,,_:3,;
e. TOWER •
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YAKIMA. WASHINGTON 98901
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PHONE 248 -3191
4/2/2009
Dear Dick Zais,
Sun Tower is a non -profit 501 (c) 3 HUD Retirement community established in
1966 serving low- income seniors since 1968.
• We at Sun Tower are in favor of the Downtown Yakima Improvement concept
and thank you for the opportunity to present our side of the issue.
We do not feel that Sun Tower should be required to pay the assessment. Our
objection is the exceptions that were made for Churches and Saint Joseph School
to be exempted from payment while other non-profits were not exempted.
Sun Tower is owned by Washington Baptist Convention Retirement Homes Inc.
therefore we are making this payment under protest based on your previous
exemptions. We feel that because of this Sun Tower should also be exempted
from payment.
If you have questions or comments you may mail them to 6 N. 6t Street, Yakima,
WA 98901, email suntower68 @gmail.com or call 248 -3191 and speak to Julie
Adams, Sun Tower Administrator.
Sincerely,
Sun Tower Board of Directors
Cc: Mayor Dave Edler
Assistant Mayor Micah Cawley
Rick Ensey
Kathy Coffey
Sonia Rodriguez
Neil McClure
Bill Lover
RESIDENCE FOR SENIOR CITIZENS