City of Springdale, Arkansas v. United States of America

Filing 18

STIPULATION and CONSENT JUDGMENT in favor of United States of America against City of Springdale, Arkansas in the amount of $19,500.00. Signed by Honorable P. K. Holmes, III on February 19, 2014. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D) (src)

IN THE UNITED STATES DISTRICT COURT FOR THE
WESTERN DISTRICT OF ARKANSAS
FAYETTEVILLE DIVISION
CITY OF SPRINGDALE, ARKANSAS,
A Municipal Corporation
Plaintiff,

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v.
THE CHURCH OF NORTHWEST
ARKANSAS, an Arkansas Non-Profit
Corporation, and
the UNITED STATES OF AMERICA,
Defendants.

Case No. 5:13-cv-05066-PKH

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STIPULATION AND CONSENT JUDGMENT

Plaintiff, the City of Springdale, Arkansas ("the City") filed this action in the Circuit
Court of Washington County, Arkansas to condemn a portion of a parcel of real property of
approximately 5 acres ("the 5-acre parcel"). (Dkt. No. 1-1, Complaint.) The real property that the
City sought to condemn includes approximately 0.49 acre (except for the oil and gas only therein
and thereunder) of the 5-acre parcel, and a permanent easement on approximately 0.02 acre of
the 5-acre parcel. The United States removed the case to this Court. (Dkt. No. 1, Notice of
Removal.)
The parties, through their respective undersigned counsel, now agree that at the time of
the City's taking, i.e., February 27, 2013, The Church of Northwest Arkansas ("the Church")
held legal title to the 5-acre parcel, but the United States' federal tax liens were and continue to
be superior to any claim or interest held by the Church on the 5-acre parcel as described in the
Stipulation and Consent Judgment in Case No. 5:12-cv-5236-JLH (W.D. Ark.), attached hereto

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as Exhibit A. These federal tax liens are attributable to Todd R. Simpson's outstanding federal
income tax liabilities for tax years I 999, 2000, 2001, and 2006.
The Court finds that the parties have further agreed to a resolution of the above-captioned
case. Therefore, it is hereby ORDERED, ADJUDGED, and DECREED that:
1.

The City has legal title to the real property interest described in Exhibits B and C to this
Stipulation and Consent Judgment ("the Band C interests"), and a permanent easement to
the portion of the property described in Exhibit D to this Stipulation and Consent
Judgment.

2.

The City shall pay United States $19,500 as just compensation for the taking of the real
property interest described in Exhibits B and C to this Stipulation and Consent Judgment,
and for the easement on the property described on Exhibit D to this Stipulation and
Consent Judgment.

3.

The United States' federal tax liens attributable to Todd R. Simpson's 1999, 2000, 2001,
and 2006 federal income tax assessments shall continue to encumber the real property
interests described in Exhibit A, except for the portions of the real property as described
on Exhibits B and C; i.e, the federal tax liens continue to encumber any oil and gas rights
in and under the real property described in Exhibits A, B, and C.

4.

The Church of Northwest Arkansas has no claim to the just compensation paid by the
City for the taking of the real property interests described in Exhibits B, C, and D to this
Stipulation and Consent Judgment.

5.

The Court previously ordered the $19,500 deposited by the City with the Circuit Court of
Washington County, Arkansas as estimated just compensation to be transferred to this
Court (Dkt. No. 16). When the Clerk of this Court receives the funds, he shall

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immediately disburse them by a cashier's check written to the "U.S. Department of
Justice" and sent to:
Department of Justice, ATTN: Tax FLU
Room# 6647 -Judiciary Center Building
555 Fourth Street, NW
Washington DC 20001
(if sending by courier service, such as FedEx or UPS)
Department of Justice, ATTN: Tax FLU
P.O. Box 310
Ben Franklin Station
Washington DC 20044
(if sending by the U.S. Postal Service)
6.

Each party shall bear its own costs, expenses, and attorney's fees (if any) incurred in this
case.

7.
Date:

This Consent Judgment is a final judgment in this case.

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P.l( 1;fy~ ~
P .K. HOLMES III
Chief U.S. District Judge

Agreed as to form and content:

ERNEST B. CATE, A.BA. #94059
City Attorney, City of Springdale
201 N. Spring Street
P.O. Box 1208
Springdale, AR 72765
Telephone: [phone]
Fax: [phone]
Attorney for Plaintiff

LARRY McC EDY (2007152)
Reece Moore Pendergraft LLP
75 North East A venue, Suite 500
P.O. Box 1788
Fayetteville, AR 72702
Telephone: [phone]
Fax: [phone]
Attorney for The Church ofNorthwest
Arkansas

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Frorn:Springdale City Attorney

02/07/2014 15:34

4797504732

#773 P.003/003

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immediately disburse them by a cashier's check written to the "U.S. Department of

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Justice" and sent to:

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Department of Justice, ATTN: Tax FLU
Room# 6647 - Judiciary Center Building
555 Fourth Street, NW
Washington DC 2000 l
(if sending by courier service, such as FedEx or UPS)

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Department of Justice, ATrN: Tax FLU
P.O. Box 310

Ben Franklin Station
Washington DC 20044
(if sending by the U.S. Postal Service)
6.

Each party shall bear its own costs, expenses, and attorney's fees (if any) incurred in this

case.
7.

This Consent Judgment is a final judgment in this case.

Date:
P.K. HOLMES IH
Chief U.S. District Judge

Agreed as to form and content:

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LARRY McCREDY (2007 I 52)
Reece Moore Pendergraft LLP
75 North East Avenue, Suite 500
P.O. Box 1788
Fayetteville, AR 72702
Telephone: [phone]
Fax: [phone]

ERNEST B. CATE, A.BA #94059
City Attorney, City of Springdale
201 N. Spring Street
P.O. Box 1208
Springdale, AR 72765
Telephone: [phone]
Fax: [phone]

Artorneyfor The Church of Northwest

Attorney for Plaintiff

Ark.ansas

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CONNER ELDRIDGE
United States Attorney
KATHRYN KENEALLY
Assistant Attorney General

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SHERiiAwONG,Ni#4892i8"9s
RUSSELL EDELSTEIN, MA #663227
Trial Attorneys, Tax Division
U.S. Department of Justice
P.O. Box 7238
Washington, D.C. 20044
Telephone: [phone] (Wong)
Telephone: [phone] (Edelstein)
Fax: [phone]
E-mai I: sherra.t. wong(a{usdo j. gov
E-mail: [e-mail]
Attorneys for the United States

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