A tax dispute arising from a 2012 valuation of a professional-level golf course in Louisiana has taken an interesting twist in recent weeks, with local government officials pointing fingers at each other for an alleged overvaluation of the property.
According to local newspaper The Advocate, The Bluffs Golf Resort, an 18-hole, 118-acre, Arnold Palmer-designed golf course in St. Francisville, La., has an unpaid 2014 tax bill of $60,325. The golf course is considered financially sound, and the owner of the property, Bluffs Air LLC, paid its 2012 and 2013 taxes. The company never filed a formal protest to its tax assessment, but the Louisiana Tax Commission, which has the authority to modify an assessor’s valuation if a property owner disagrees with it, sought an appraisal based on a lower valuation after it certified the 2014 tax rolls. The Assessor’s Office had based its appraisal on the highest valuation, one used for championship courses.
A few months ago, the Tax Commission decided to change the assess value from $753,400 to $539,600, based on a figure listed on the West Feliciana assessor’s website for 2015 that has not yet been finalized. Commission staff members also conducted a separate appraisal in which they compared The Bluffs to other golf courses in the Baton Rouge, La., area. The Tax Commission then annulled the parish’s June 10 tax sale, even though no bid was made at the sale.
Unfortunately, the commission did not notify the West Feliciana Parish Assessor’s Office about the new valuation, and upon learning of the commission’s actions while looking through unrelated paperwork, the Assessor’s Office hired an independent appraiser with expertise in valuing golf course properties. That appraisal is expected to be complete sometime this month.
Meanwhile, these events have unearthed allegations that Tax Commission Administrator Charles Abels authorized a falsified public record claiming that Parish Assessor Randy Ritchie overvalued the property. Ritchie denies the allegations, while Abels admitted that he authorized the affidavit.
The District Attorney’s Office now is investigating the document.
Bluffs Air LLC acquired both the golf course and the clubhouse property in 2009 for $4.8 million. The golf course was listed for sale in 2009 by Donnie Jarreau Real Estate Inc. in Baton Rouge. The golf course is listed at $6.5 million and the clubhouse at $3 million. If the property sells, the tax lien must be paid.