Supervisors abate taxes on parcel tied to desired path

NEW LONDON — Faced with an unusual tax dispute, Henry County supervisors voted last week to abate back taxes on a sliver of land New London purchased to complete a sidewalk connection to the school.

“This is somewhat an unusual situation,” Supervisor Marc Lindeen said during the Sept. 4 meeting.

New London City Clerk and Treasurer Kasi Howard explained that the city purchased the small, landlocked parcel after it was acquired in a tax-certificate sale when the previous owner stopped paying taxes.

“We purchased a property … it’s kind of a landlocked parcel, very useless, but the previous owner quit paying taxes on it,” Howard said.

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She added that the city sought the property because “we had a sidewalk that we wanted to put in … connecting our new subdivision and the school.”

According to Howard, a “deer trail” or desire path had already formed from many walking along this parcel to get to the school since the subdivision’s development.

A desire path, a phrase coined by French philosopher and poet Gaston Bachelard in 1958, refers to a path “created usage” which pedestrians take to get from point A to point B more quickly than using predetermined paths such as sidewalks.

Howard said the city had secured easements from neighbors and consulted with the city attorney, who told her the parcel should not be taxed.

“We bought it … put our sidewalk in and then I reached out to Kelly [Sloan, Henry County Treasurer] … she verified that it was something we were allowed to do,” Howard said.

The city does not intend to hold the property long term.

“If one of the neighbors is interested, we will probably sell it to one of the neighbors and keep an easement for the sidewalk … the city really doesn't have any interest,” Howard said.

Assistant County Attorney Steve Giebelhausen told supervisors that while cities normally owe back taxes, Iowa code requires counties to abate them if the city refuses to pay.

Henry County Treasurer Kelly Sloan confirmed Howard notified her that New London would not pay the taxes, making the property eligible for abatement.

“The first resolution … is for the back taxes … the second resolution is for the current taxes they’re on the books right now that they’re claiming they’re exempt from paying those because they’re a city,” Sloan said.

Giebelhausen confirmed that as a city, “They are exempt from the current taxes.”

The decision eases some of the financial burden related to creating this safer access for children walking between the new subdivision in New London and the school.

Earlier this year, the New London City Council approved adding sidewalk construction along South Pine Street as part of Phase Three of its subdivision work, stretching toward West Adams Street and South Maple Street.

The council also backed a separate effort to repair and replace sidewalks along West Madison, North Walnut and South Elm Streets in partnership with Alliant Energy.

Both initiatives reflect the city’s focus on walkability and safe routes to school.

Comments: AnnaMarie.Kruse@southeastiowaunion.com