The URL can be used to link to this page

Home My WebLink About1993-08-23 93-415 ORDERCODNCIL ACTION Item NO. 93-413 Date August 23. 1993 item/Subject: Authorising execution of Municipal Quitclaim Deed Real estate Located at 1730 Stillwater Avenue (Land) Responsible Department: Legal See attached Memorandum dated 8/9/93. ' Department Hea Manager's Comments: 19 _ � ) /f �,VM•RlAI /l,W/ i':B�A--FKC'/I City Manager Associated information: Order, Memorandum dated 8/9/93 Finance Director V'W t City SOliCitox Intzo ed For Passage First Reading Referral Page 1 of 12 By the CBy CemmaH oohs Lrry of Beane. ORDERED, THAT Sohn Quartararo, Finance Director, is hereby authorized and directed, on behalf of the City of Bangor, to execute a Municipal Quitclaim Deed, a copy of said deed being on file with the City Clerk, releasing any interest the City may have 1n the real estate located at 1730 Stillwater Avenue in said Bangor by virtue of undischarged municipal tax liens assessed against the above-described property for the tax years 1986 through 1991. Said deed shall be directed to Maynard I. Lane, Beverly E. Lane, Rachel Vane, Emery A. Lane, Daniel E. Lane, Calvert A. Lane, and Marjorie L. Savage, cotenants, az successors in title to the Emery Lane Heirs. 93-415 Asignedto Councdor Franke]. august 23, 1993 CITY OF BANGOR Authorizing Execution of Municipal Quitclaim Deed -- Real Estate Located at 1730 Stillwater Avenue (Land) By the CBy CemmaH oohs Lrry of Beane. ORDERED, THAT Sohn Quartararo, Finance Director, is hereby authorized and directed, on behalf of the City of Bangor, to execute a Municipal Quitclaim Deed, a copy of said deed being on file with the City Clerk, releasing any interest the City may have 1n the real estate located at 1730 Stillwater Avenue in said Bangor by virtue of undischarged municipal tax liens assessed against the above-described property for the tax years 1986 through 1991. Said deed shall be directed to Maynard I. Lane, Beverly E. Lane, Rachel Vane, Emery A. Lane, Daniel E. Lane, Calvert A. Lane, and Marjorie L. Savage, cotenants, az successors in title to the Emery Lane Heirs. IN CITY COUNCIL August 23, 1993 Passe CITY Ee% 93-415 ORDER' Title, Authaxieivg Execution of MunWpal„ Qultalaim Deed -Real Ea[a[a Located at 1730 Stillwater Avenue (Land) .................... Coweilan MUNICIPAL QUITCLAIM DEED The CITY OF BANGOR, a body corporate, located at Bangor, County of Penobscot, State of Maine, for no consideration, releases to MAYNARD 1. LAMB of Hampden, Maine; BEVERLY B. LANE of Searsport, Maine; RACHEL VANE of Bangor, Maine; EMERY A. LANE of Bangor, Maine; DANIEL E. LANE of Brooks, Maine; CALVERT A. LANE of Bangor, Maine; and MARJORIE L. SAVAGE of Rockland, Maine, cotenants, as successors in title to the Emery Lane Heirs, all its right, title and interest in and to certain property located in said Bangor and more particularly described as follows: Real estate located at 1730 Stillwater Avenue (rear land) in said Bangor, and further described in Volume 1342, Page 409 and Volume 2948, Page 66, Penobscot Registry of Deeds. Being the same premises acquired by said City of Bangor (by John G. Field, Deputy Finance Director) for unpaid taxes assessed for the tax years 1986, 1987, 1988, 1989, 1990 and 1991 by virtue of undis- charged municipal tax liens recorded in volume 3823, Page 61; Volume 4024, Page 241; Volume 4231, Page 12; Volume 4443, Page 40; volume 4648, Page 1674 and Volume 4838, Page 234 respectively. The purpose of this deed is to release any interest the City of Bangor may have by virtue of unpaid taxes assessed in error against the above-described property to the "Emery Lane heirs" for tax years 1986, 1987, 1988, 1989, 1990 and 1991. This deed is intended to operate as a release of the City of Bangor's interest in the above-described property arising by virtue of the erroneous assessments only, and not as a release of any interest arising by virtue of taxes heretofore orhereafter duly assessed. The said CITY OF BANGOR has caused this instrument to be sealed with its corporate seal, and signed in its corporate name by JOHN QUARTARARO, Finance Director, thereunto duly authorized, this _ day of August, 1993. Signed, Sealed and Delivered In the Presence of CITY OF BANGOR By John Quartararo 'Finance Director 93-615 STATE OF MAINE PENOBSCOT, as. August _, 1993 Then personally appeared the above-named JOHN QHARTARARO, Finance Director, and acknowledged the foregoing instrument to be his free act and deed in his said capacity, and the free act and dead of said body corporate. - Before me, Notary Public/Attorney-at-Law Printed Name: MEMORANDUM August 9, 1993 TO: Bangor City Council FROM: Erik Stumpfel, City Solicitor Re: Emery Lane Heirs Property 93-415 Beginning in May, 1986; the City of Bangor recorded a series of tax liens against a 37.5 acre parcel located on the Orono town line, lying between the former "Veasie' railroad line, so-called, and the City's Kittredge Road Landfill. (See attached sketch.) The parcel, identified in the City's tax maps as Map R66, Lot 4, was assessed to the "emery Lane heirs", and the City's tax liens were recorded under the same name. Ultimately, five tax liens were recorded, as follows: Tax Year Filing Date Vol/Page Lien Amount 1986 5/22/86 3823 - 61 $ 258.28 + 24.67 lien chgs 1987 5/22/81 4024 - 241 252.63 + 24.67 1988 5/20/88 4231 - 12 243.57 + 25.00 " 1989 5/18/89 4443 - 40 254.53 + 25.00 " 1990 5/18/90 4648 - 167 255.51 + 25.00 ^ $1,264.62 + 124.34 Additional real estate taxes were assessed against the property for Fy 1991. On May 21 1991, on advice of the Legal Department, the City Assessor's office transferred the property to -City-owned" on account of the then -matured 1986-89 tax liens. The City had earlier sent out copies of the statutory 'Netice of Impending Automatic Foreclosure" under 36 MRSA 5 943 to all 9 0£ the known surviving heirs of Emery Lane. These Notices specified a tax lien foreclosure date of May 11 1991, consistent with 36 MRSA S 943. Most of the Notices sent were returned to the City Treasurer's office as undeliverable. In mid-1992, as a result of conflicts between one of the Emery Lane heirs and the City Forester over ownership of and access to Lot No. 4 across the City's abutting land, my office investigated the title history of Lot No. 4 at the Penobscot County Registry of Deeds. That investigation disclosed that on December 29, 1978, well prior to the assessment date for FY 1986 taxes, the individuals known s the "Amery Lane heirs" had conveyed the parcel concerned by quitclaim deed to seven of them as tenants in common, presumably as part of the settlement of the Emery Lane estate. The City of Bangor had actual notice of this conveyance, in that a copy of the heirs' _2_ quitclaim deed was on file in the Assessor's office, and was recited as a source of title on the property assessment card. Because the City had actual notice of the conveyance of Lot 4 from the Emery Lane heirs to seven of the heirs as individuals, and consistently with the Law Court's holding in Blaney v Inhabitants of the Town of Shaoleich, 455 A.2d 1381 (Me. 1983) ("strict compliance - with tax lien law necessary to divest property owners o£ their title to property) I advised the City Tax Collector's office that the City's recorded tax liens were invalid, and that the City's prior foreclosure of the 1986-89 tax liens did not vest title to Lot 4 in the City of Bangor. I advised the City Assessor's office that the City's original tax assessments werealso invalid as having been assessed against the wrong parties, and that this would need to be corrected. Acting on my advice that 36 MRSA 5 841(1), see copy attached, provided the proper authority, and limited our ability to reassess back tax amounts, the City Assessor ixsued Supplemental Assessment Nos. 25 and 26, each dated October 2,1992, assessing ing a total of $626.23 against Lot No. 4 for BY 1992 and BY 1993taxes. These taxes remained unpaid until ,July 23, 1993, when they were paid in full by �P. Nenba3:_L•. Lane on behalf of himself and his co-owners. Taxes due for tax years 1986-1991 have not been reassessed against the correct owners. In fact, and contrary to my advice, the provision con- trolling late tax assess Tents in this situation is 36 MRSA S 713-A, copy attached, which may allow the City to supplementally assess 1986-1991 taxes owed on this property against the true owners. The error in the City's 1986-1991 tax assessments of this property leave three issues to be resolved by the City Council, as follows: (1) The original erroneous assessments for BY 1986-1991 remain on the City's computer as an outstanding unpaid account. Because these assessments were in error, they are uncollectible, and should be abated by the City Council pursuant to 36 MRSA 5 841(3) (see copy attached). Because the amount concerned exceeds $1,500.00, this item requires action by the full City Council rather than the Finance Committee. The first attached Council Order would abate these assessments pursuant to 5 841(3). 19 713-A was enacted by the 113th Legislature with an effective date of September 29, 1987, and therefore may not apply to the City's 1986-88 taxes, which were committed for collection prior to September 29, 1987. In addition, the errors here were in the original assessments rather than in the City's lien and foreclosure process. This may provide a defense to application of S 713-A, which by its terms allows for late assessment of back taxes when a municipality's tax lien or foreclosure process i determined to be invalid. Section 713-A has not yet been construed by the Law Court. - -3- (2) Because the property's current owners have paid all taxes correctly assessed against them, the City's recorded tax liens should be discharged and a quitclaim deed issued to the current owners as successors in title to the Bmery Lane heirs. The second of the attached Council Orders would accomplish this. (3) The Council should inform the City Assessor whether it wishes him to supplementally assess taxes against the current owners for the 1986-1991 period. This would be a new supplemental assessment, and would not include interest and amounts accrued under the City's prior invalid assessments and liens. .If unpaid, the new assessment would became lienable 8 months after the new commitment date. U"Ii A Based,?^/ the City -caused confusion over this account, 1 advised BsY Lane, through the Assessor's office, that I would recommend taxes not be supplementally assessed for the 1986-1991 period, if 1992-1993 taxes were paid in full by July 26th. The 1992-1993 taxes were paid in full by that date. Accordingly, I recommend that the 1986-1991 taxes owed on this property not be supplementally assessed. to Attachments pc: John Quartararo Ben Birch Tom Hicks City I L�,f not Acc LI 1 i +X 93-415 / 1 a. CiiY to xrry t Acs WI ? 0 E,+ry W XeirS p0 315 xrc5 '(i Skp�%�c`rvv5 a5 of Pop laf 3 Of G3 +ves Au taf A *t A67 Wil u{Y a4 m"3 ca o5 tat i C'17 u.dfill 190 ares i _.. p is Id S T