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-
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_ 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)