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HomeMy WebLinkAbout1998-07-27 98-306 ORDERDem No 98-306 Date: 7-29-98 Dem/Bubjerh ORDER: AbaB gFY1997PenenalPropertyTues Ammmd Against Ta: Aceomt (PP)70172 (Asemsing 8258) Rmpom(ble Department: Amassing Commentary: The attached ONeawgl abate aponiov mfthe pemmi propmry axe essmsM ageivn Thome Benuaufm FY199'l. Thesetaxeswerethemmitmfanew mtnmblish Januery1996. Webellevethata declaration form was seat to Mr. Bemen although he states he 64 me mocive the form and, as a new account, it does not appear on the computer gemmed listing of accounts to whichdeclmatim forms were sent. Mr. Barnett also indicates that he wrote the Assessing Department in August of 1996 challemmit his asses®ant ead mqumting adx2amtion form. We ramot locate this original letter although a copy of it was subsequently provided in August of 199]. In Jme of 1997, an Inspection was pMom xI at Mr. Beanen's business es a Pan of the Persmoel ProltsmY revaluation project ThisremitedwmassessmmtofS5gMnoppomdwo previomlyestimatedpmjcatwnot $92,900. Given that we mmol def itively establish that a declaration form was sent and that subsequent timely wrreeµa:deace tome W. Barnett was either lost ornot received, we believe that it is appropriate to abate the difference between our estimated mama snat and the asmumm[ established at the time of inspection. Under Stme Law, the Assessor may abate taxes assessed in armor within one year of the commitment and the Comcil may do so within slv«years. gace the tare year paicd hen expired, Council action is required in this case and yew approval is requested The abatemeat will W for 5941.19 Plus mtaen. Deportment Head Manager's Comments: the Fmeace Cmmmitcee hes reviewedmd mxmmmds yom eppmaal. Un oaibman taror may have ocnnmd w assessing either in not providing a dxlmation form or to regard to the lens OfAugnst 19%, it seams appropriate to provide the taxpayerwith the benefit of this doubt an City Manage Aswchma l Ddormadon: Orden, Memo from Bets Birch Budget Approval: Finmce Director Leo APProvah [a['x City Sol icl Introduced for fynersoi- 2CPAmage —Float Reading ftp —of— _ Referral 98-306 AeeiprM to CamrOor Tyler July 27, 1998 �p CITY OF BANGOR (TITLE.) Mrbtrl ........... Abating FY1997 Pmsaoal Property Taxes Ammsed Against Tar Aceooat (PP)701M (Amassing #258) By des Ctty CoaneJ of his My ofBonaor. ORDERED, TUT Ne City Council of the City of Bangor, acting as Municipal Of cars of the City of Bangor pureuant to 36 MRSA§ 841(1), hereby abate personal property VURS in the amount of $941.19 for FYI 997, and all interest relating to acrtunt ii]01'/2 assessed against property Domed by Thomas Bermett locned at 510 Perry Road. This abe[emrnt is gmniM due to an enor in the amemment. IN CITY COUNCIL July 27, 1998 Passed CI CLEM 98-306 ORDER Title, Abating PY1997 Personal Property Taxes Assessed Against Tax Account (PP) 70172 ( Assessing #258) ............. I........................ ......... .... ...................... vv ....... .Aes�ed to . . T� �. ou�c.ls... an ASSEBSINGDEPARTMENT Benjamin Birch, Jr., Assessor UlNinSmiM.Apgeiew Earl Sherwood, AppmWelaecn. Philip S. Drew, Appralaef?x6. JUNE 29, 1998 4 RM1wMa Jwtlan, Accwnt CIO* T0: FINANCE COMMITTEE��AY�F LZ FROM: BEN BIRCH, ASSESSOR RE: PERSONAL PROPERTY THE ABATEMENT (THOMAS BENNETT ACCT. #258/70172) THIS IS A REQUEST TO ABATE PERSONAL PROPERTY TARES CONSIDERED TO BE INACCURATELY ASSESSED TO THOMAS BENNETT FOR PY '97. BACKGROUND: 1. JANUARY 25, 1996 - A NEW ACCOUNT WAS ESTABLISHED AND A 706 DECLAMATION FORM WAS MAILED BY THE ASSESSING OFFICE; HR. BENNETT STATES HE DID NOT RECEIVE MIS FORM. 2. APRIL, 1996 - THE 706 DECLARATION FORM WAS NOT RECEIVED FROM MR. BENNETT, ESTIMATE OF VALUE MADE. 3. AUGUST 14, 1996 - MR. BENNETT WROTE A LETTER ADDRESSED TO CITY OF BANGOR, ATTN.: PERSONAL PROPERTY TAE DTVI; ASKING FOR A FORM TO PROVIDE A COMPLETE DETAILED LIST OF EQUIPMENT OWNED AND LEASED BY HIS BUSINESS AND CHALLENGED HIS ASSESSMENT. (THE CITY DOES NOT HAVE THE ORIGINAL LETTER, A COPY WAS PROVIDED AT A MEETING ON AUGUST 20, •997 BY MR. GODFREY, ACCOUNTANT FOR THOMAS BENNETT). MR. BENNETT ALSO STATES HE WAS TOLD TO RARE A PARTIAL, PAYMENT AND THE ASSESSMENT VALUATION WOULD BE LOOKED INTO. 4. OCTOBER 1, 1996 SECOND LETTER FROM MR. BENNETT REGARDING ABATEMENT REQUEST. 5. JUNE, 1997 - INSPECTION MADE AT BENNETT TIRE BY 0 6 K ASSOCIATES DURING CITY WIDE PERSONAL PROPERTY MEYAL- UATIOM TO REFLECT ACTUAL PERSONAL PROPERTY AT BENNETT TIRE. ASSESSMENT OF $50,900 WAS MADE. 6. FY 197 ESTIMATED ASSESSMENT OF $92,900; ACTUAL ASSESSMENT DETERMINED FROM THE REVALUE PROJECT $50,900. ($41,100 K .02290 = $941.19)