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BRIEFS Problems and Solutions for Tax Assessments Golf Ventures

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BRIEFS Problems and Solutions for Tax Assessments Golf Ventures MANAGEMENT BRIEFS GUEST COMMENTARY Problems and solutions for tax assessments By LARRY HIRSH As local governments and school districts become increasingly squeezed for operating revenues, real-estate owners are asked to bear a larger burden. Golf courses seem to be an easy target in the search ZMETROVICH MOVES TO EXECUTIVE for property tax revenues. Why not? SPORTS Only 12 percent of the population Michael Zmetrovich has been ap- plays golf and most golfers are per- pointed vice president of the Club Ser- ceived by non-golfers as "rich vices Division at Executive Sports. For people in bright clothes chasing a the past three years, Zmetrovich was little white ball." Moreover, when the director of schools, police and fire protection Pinekurst Plantation, a U.S. Golf Communities-managed property. Landauer Associ- are at risk, golf courses certainly ates Golf Services are politically acceptable targets. Group, where he The choice of perceptions on valu- Golf Ventures, USGC tie the knot was responsible ation methodologies which deter- By PETER B LAI S The stock issue should raise $50 mil- for marketing, mine property assessments differ ORLANDO, Fla. — Course operators lion over the next nine months, Stanchina sales and manage- generally depending on which side Golf Ventures Inc. of Salt Lake City and said, allowing USGC to pay off the re- ment of the firm's of the equation one takes. U.S. Golf Communities (USGC) of Or- mainder of its debt and look at acquiring national golf and Zmetrovich Appraisers traditionally rely on lando, Fla., have signed an agreement additional golf course facilities and real club consulting three approaches to value. These amounting to a reverse merger. estate. practice. Executive Sports, a division are the income approach, the sales- Golf Ventures operates three courses USGC's six projects are located in cen- of Golden Bear International, is a glo- comparison approach and the cost in Utah and USGC six golf properties and tral and south Florida, North Carolina bal sports management company spe- approach. related real estate scattered throughout and Texas. They include such properties cializing in professional golf tourna- Income Approach — A set of the United States. as Pinehurst Plantation (Pinehurst, N.C.) ment management, corporate sports procedures through which an ap- Under the pact, Golf Ventures will is- and Cutter Sound Golf and Yacht Club marketing and golf club management praiser derives a value indication sue 26.6 million authorized, but unissued, (Stuart, Fla.). and marketing. for income-producing property. A shares of common stock representing 81 Golf Ventures projects include Red measurement of the present worth percent of the post-transaction shares Hawk International Golf & Country Club, BROTHERS JOINS WALLACE of future benefits. outstanding. The assets of USGC will be Cotton Manor and Cotton Acres, all lo- John Brothers, former VP of Finance Sales-Comparison Approach merged with Golf Ventures. cated in St. George, Utah. and Administration for Paragon Golf — A set of procedures through "We're ready to go public and should Stanchina, a class "A" PGA golf profes- Construction and CFO of Nicklaus/ close within the next 75 days," said USGC Continued on page 36 sional with 25 years experience in golf Sierra Development, has joined President Warren Stanchina in mid-Sep- course community development, acquisi- Wallace & Associates, a certified pub- tember. "This will give us better access tion and management, will become chair- lic accounting fifñi in Dayton, Ohio. Larry Hirsh is president of Golf to more capital. We have an engagement man of the board, president and chief Brothers will be responsible for devel- Property Analysts, aHarrisburg, Pa. - letter from Oppenheimer [& Co. Inc.] to executive officer (CEO). oping the firm's real estate, construc- based golf course appraisalfirm. do our secondary offer." Continued on page 38 tion and golf-related business. PERSONNEL CORNER Some people don't know when they have it good By VINCE ALFONSO to the gentleman and said, "I'm he front counter at The Rail sorry, what thing?" was positioned perfectly. He said, "That silver thing at the TWhile standing behind the range." counter facing my customers, a I said, "Oh, my range servant!" simple turn to my right revealed the "Yea," he said. "How do you like 10th tee, to my left the 1st tee and I it?" could turn around behind me and "It's great," I said. "It's always see the putting green and driving here in the morning before I arrive. range. It doesn't complain about working I had just sent a foursome to the late, never takes a break, even for 1st tee, when a man and woman lunch and it has never asked off for approached the front counter. They prom. Oh, it gets sick every once AGC MOVES ON SAN DIEGO looked to be in their 70s and Continued on page 37 The 6th hole on the River Course located at American Golf Corp.-managed Riverwalk Golf Club in definitely on a mission. The man Mission Valley, San Diego. Opening in early 1998, the newly designed, daily-fee course is located on the pointed over my right shoulder, site of the former Stardust Country Club. Developed 50 years ago, the original Stardust course hosted obviously pointing at something on Vince Alfonso Jr. is a 40-year, golf- the San Diego Open, started by Bing Crosby. "The location of the property is phenomenal," said Tom the golf course, and said, "Do you industry veteran, president of Alfonso Frost, regional vice president for American Golf. "It's in the heart of San Diego within minutes from like that thing?" Creative Enterprises Inc., and owner the beach, Sea World and the zoo. Its proximity to Hotel Circle makes it a natural for San Diego conventions and tourists." Now this location has a course to match due to the efforts of father and son I turned around, scanned my of Kimberling Golf Course near architects Ted Robinson and Ted Robinson Jr. Over 500,000 cubic yards of soil were used to create putting green and driving range for Branson, Mo. He can be reached at numerous elevation changes and undulating fairways. Gone is the old practice range and in its place clues. Finding none I turned back 417-639-4370. is a 7-million-gallon lake, which serves as both a reservoir and way station for migratory birds. GOLF COURSE NEWS October 1997 35 MANAGEMENT Tax assessments their economic worth; therefore, that cost allow consideration for operating ex- Finally, while it is widely perceived approach analysis yields unfairly high tax penses, which differ from course to course that the cost approach sets the upper Continued from page 35 assessments in their opinion. depending on many factors. limit of the value range, such does not which an appraiser derives a value indica- The answer may lie in the sales-com- None of the above-mentioned methods always hold true with golf courses. Just tion by comparing the property being parison approach. In the sales-compari- consider the portion of the income that as many courses cost too much to build, appraised to similar properties that have son approach an analysis of golf courses may be produced by personal property or golf courses by nature become more valu- sold recently. similar to the subject which have recently business efforts. able as they age. Physical maturity as Cost Approach—A set of procedures sold is conducted and may often lead to Additionally, taxing authorities may well as historical significance can create through which an appraiser derives a an understanding of the motiva- argue that a golf club can be value that cannot be reproduced any- value indication by estimating the cur- tions behind the sales. worth the combined value of where else. rent cost to reproduce or replace the ex- Of course, the sales compari- its membership multiplied by As the battle to increase revenue dol- isting building, deducting depreciation sons must be done thoroughly fees (initiation and equity); i.e., lars continues in many local jurisdictions, and adding land value. and all potential units of com- $30,000 X 400 members = assessors are now contemplating the re- Taxing authorities, assessors and their parison should be examined. No $12,000,000. assessment of all their golf course prop- legal advisors often typically argue that longer can an appraiser only rely In recent years, many stron- erties. In some cases, the taxing districts the cost approach is the only valid method on the price per hole (the old ger, more supportable valua- are engaging experienced golf property for measuring the value of a golf prop- method). tion techniques for golf prop- consultants to assist in achieving fair as- Larry Hirsh erty. This is especially true when the This unit of comparison erties have been developed. sessments, while in other jurisdictions, subject property is a private club oper- doesn't really allow for a true common The Appraisal Institute published a book golf property owners are mobilizing in ated not for profit. denominator because most golf courses on the topic of golf property valuation, nu- groups to respond to the reassessments On the other hand, golf property own- have similar numbers of holes (18, 27, merous articles have appeared in profes- by engaging legal counsel and golf prop- ers and managers may argue that the 36), and similar land sizes. Therefore, sional journals and there now exists a group erty appraisers and consultants. income approach method is the only reli- the units of comparison which are tied to of appraisal professionals specializing in What can be done? able way to estimate the value of golf income, rather than to the physical dynam- golf course properties called the Society of While each side holds decidedly differ- properties and, as a result, golf property ics of the course, can often (but not always) Golf Appraisers, whose members are dedi- ent views, the entire process is bound to owners and prospective owners often rely lead to more reliable indications of value.
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