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Home My WebLink About1992-03-09 92-153 ORDERDate yV03-09-92 nem No. 92-153 Item/Subject Abating Real Estate Taxes Assessed Against Garry L. and Morena TedMe Candland Responsible Department: Legal Commentary: -.Mr. and Mrs. Candland reside in one of three purchased units at Sheldon Hartetone's Willowbrook Run condominium project. The ,project has never been completed, and is currently cited by the - City's Code Enforcement Department for various City code violations. Mr. Hartstone's interest in the unsold project units is also currently being foreclosed by Fleet Bank's Recell Management Corporation, which has had a receiver appointed for the project through the Penobscot County Superior Court. In January 1992, following contact by the City's Finance Department regarding back taxes owed on their unit, the Candlands applied to the'City Assessors for a valuation abatement in accordance with 36 M.R.S.A. g 841(1):Following an inspection, the Assessors granted the abatement on February 13, 1992, lowering the 1992 assessed value ssedvalue of. the Candlands' unit from $72,500 to $54,100. The reduction: in the assessment was based primarily on a reduction i continued on next page 'tel"r'I DdWn,, rxe,d Manager'sCommenu:-T�1.i `1.. � tv xt4l.� "'San�a�d+lc�s-j- chym"ugr Associated Information: Order, Application, MMA Letter, State Statute Budget Approval: Fina, ee DireL Legal Approval: T/e iifn, >Ht wan fkrvw an � /k regnbr ay,w n r awns;/a. a(rept Issues ra/ud a4mve. Acting C'b Snllcimr Introduced For NEW BUSINESS �j Passage Page L of ❑ Reading ❑ Referral 92-153 the Assessors' ratings of the percent of completion and quality of work for the Candlands' unit. The reduction in accountant also reflects, in part, the price paid for one of the other two purchased units in the project, which was sold at a foreclosure auction in may, 1991. The Candlands have asked the City Council to grant a further abatement of real estate taxes assessed against their unit for City tax years 1990 and 1991. A copy of their request in attached to the proposed Council Order. I am of the opinion that under 36 M.m.S.A. y 841 (copy attached), the City Council lacks jurisdiction to grant the Candlands' additional abatement request. Section 841(1) expressly provides that ••(ajn abatement under this subsection to correct an error in the valuation of property may not be granted by the municipal officers.` See also letter from Maine Municipal Association dated February 20, 1992, copy attached. Accordingly, although it appears that the Candlands' unit was overvalued for tax years 1990 and 1991 because the project was never completed as planned, I recommend that the Candlands' abetment request be denied. The Council should note that the 1990 taxes assessed against this unit have been paid. The 1991 taxes in the amount of $1,514.54 are currently outstanding. 92-153 Mupmdto Couneeor Baldacci March 9,1992 CITY OF BANGOR (TITLE.) (Dr%Mrr..._. Abating Real Estate Taxes Assessed Against Garry L. and Norma Jeanne Candland BY City Coynoit ora. City OfBamew. ORDERED, THAT the City Council of the City of Bangor, acting as the Municipal Officers of the City of Bangor, pursuant to 36 M.R.S.A. S 841, upon application by the Board of Assessors, hereby abate the following real estate taxes: Taxpayer Acct. No. Tax Year Amount Garry L. 6 Norma 54060 1990 $ Jeanne Candland 54060 1991 $ 826 Ohio Street Unit 9 In City Council March 9,1992 Amended:and^passed amended by adding the following amounts Tax year 1990 - $319.50 Tax year 1991 - $347.76 Ckty Clerk Vote 5 Yes 4 No voting Yes Baldacci,Blanchette Bragg,Frankel,Saxl voting No Cohen,Sawyer,5oucy,Stone 92-153 o R D E R Title, Abating real estate Taxes Asses e ...................................... against Garry L. and Norma Jeanne Candland .............. 4....................... �Ao_�,nedynto_ .... .<. F GFX. P`.P{o......... Councilman % //;; ��q q�p 92-153 / APPLICATION NOIL MAPR24LOT 9-B ABATEMENT NO �Xr ACCOUNT NO..SFO SIJ CITY OF BANGOR, MAINE - ASSESSING DEPARTMENT APPLICATION FOR ABATEMENT (OR REVIEW) OF PROPERTY TAXES 1. Namea` of applican[C.d/J �a/o ///Vn�lHnJIX. NI. JT 2 Address of ApplicantR2� -0/J / L LPA),'( g 3. Location of properly on which abatement (mil is concerned 8�G 0�, St " ,l 9 d. ArseVluation orY�y) of Real Estate (z sed a 5. Owner's opinion of current value of propertygj°m &a+1a1 t-efdF,�-� �"f-0� :�; V 6. State below your reasons for requesting abatement (or review. VVV This application for abatement (or review) is made to the Board of Asmaso s, Danger, Main, in accordance with the provisions M Section 706.pf Title 36, Revd S one. The above statements are correct to the bat of myknowle ge and If .� Date/4 35, d" The Board of Assessors has considered this application and taken the following action 90 +TFD 4 3j Date Board ojZ om 4 5 Erik Stumpfel, Esquire City. Attorney City of Bangor City Hall Bangor, Maine 04401 Dear Erik: This is to confirm our telephone conversation on February 19, 1992. As the MMA legal Staff interprets 36 M.R.S.A. §841(1), the municipal officers (is., the City Council) have no legal authority to hear abatement requests which are based solely on alleged overvaluation of thepropertyin question. Although I am unaware of any Maine case law on this specific issue, the language of the statuteitself supports our interpretation. It expressly states that "(a)n abatement under this subsection to correct an error in valuation of property may not be granted by the municipal officers." I£ such a request is filed with them, they would have to vote to deny it based on a lack of jurisdiction. Pursuant to 36 M.R.S.A. §843(1), a dissatisfied applicant could then appeal the Council's denial to the City's Board of Assessment Review. However, in my opinion, the Board of Assessment Review would have no legal option but to uphold the Council's denial. The applicant could then pursue an appeal in Superior Court, but with the same result. I hope this is. helpful. Sincerely, Rebso d?War n Seel Senior Staff Attorney RWS:aks :8 2 4 799' LEGAL DEPARTME47 92-153 MAINE MUNICIPAL ASSOCIATION Legal Services Community Drive Augu b, ,Nalne O433O-9411 . WILLIAM W. Ln'ENCOOD Telephone (2O]) 623 8428 REBECCA WARREN SEEL RICHARD P. FLEWELLINC LERBE P. COLE February 20, 1992 JOSEPH L WATHEV Erik Stumpfel, Esquire City. Attorney City of Bangor City Hall Bangor, Maine 04401 Dear Erik: This is to confirm our telephone conversation on February 19, 1992. As the MMA legal Staff interprets 36 M.R.S.A. §841(1), the municipal officers (is., the City Council) have no legal authority to hear abatement requests which are based solely on alleged overvaluation of thepropertyin question. Although I am unaware of any Maine case law on this specific issue, the language of the statuteitself supports our interpretation. It expressly states that "(a)n abatement under this subsection to correct an error in valuation of property may not be granted by the municipal officers." I£ such a request is filed with them, they would have to vote to deny it based on a lack of jurisdiction. Pursuant to 36 M.R.S.A. §843(1), a dissatisfied applicant could then appeal the Council's denial to the City's Board of Assessment Review. However, in my opinion, the Board of Assessment Review would have no legal option but to uphold the Council's denial. The applicant could then pursue an appeal in Superior Court, but with the same result. I hope this is. helpful. Sincerely, Rebso d?War n Seel Senior Staff Attorney RWS:aks :8 2 4 799' LEGAL DEPARTME47 Re,- co. 99-153 BARRY L & NORMA JEANNE CANOLFND FY 1990 ASSESSED VALUE ADJUSTED VALUE LAND VALUE $16,000 LAND VALUE $12,800 (80%) BLDG VALUE X500 BLDG VALUE 3�V00 (TO%) TOTAL VALUE $65,500 ADJ. TOTAL VALUE $47,500 ($18,000) TOTAL TAXES 81,162.63 ADJ. TAX $ 843.13 ($319.50) % /990 FY 1991 ASSESSED VALUE ADJUSTED VALUE LAND VALUE $17,600 LAND VALUE $14,100 (80%) BLDG VALUE 49.800 BLDG VALUE 34,900 (70%) TOTAL VALUE $67,400 ADJ. TOTAL VALUE $49,000 ($18,400) TOTAL TAXES $1,273.86 ADJ. TAX $ 926.10 ($347.761 l�iyl � $ilk 'IkeSt.`ore PM1o1�n�S reParnnP�GQ?Pi dr I �nQ /v5(SSO�f '{e .b� MSP(�� 6 y Pme✓(u MQ✓lA- In i.®. 9a -/S 3, id %i`e AP.Nenf iS 5ra�}Plllo(. N 54960 N€ti 9RIGINA.! AMT Ag AI'ENEUT gALANEr _ _ ORIGINAL ANT _.._ANC€' -I- -2- ORIGINAL __2_ORIGINAL AOT LIEN TRANSFER BALANrr ORIGINAL AAT LIEN TRANSFER BALANCE R4RTST RE SHE ORIGINAL AMT PAYMENT r4Nni AND OARgy L A NORMA m4mmr i LOON, L 1,256.26 TLg9 _.!19/oR 1,296.26 TLa9 xx mnaE 4? .._ _r 03/OR/92 , _ 2f,6R PER DIEM= 3x. 1.na TOTAL DOE. .-1.1.27,82 ••� .@a PER nvgm= .46 175.29 TOTAL n__ 1.519.61 1' 544 O RRQ2 02/18/92 201„92 Pr02 T_aa 21 TNT= 272.12 RE92 n .... 1,3S441 TL91 ,aa n QI TNT= 1,384.41 T191 x ENT= 1,162-63 PE9a A%/18ioa 1,162,63 RE99 , PERM a 223..x6 RE91 0q/la/011 2.2. e6 Rro± ,a9 RE91 + LOON, L 1,256.26 TLg9 _.!19/oR 1,296.26 TLa9 xx mnaE 4? .._ _r 03/OR/92 , _ 2f,6R PER DIEM= 3x. 1.na TOTAL DOE. .-1.1.27,82 ••� .@a PER nvgm= .46 175.29 TOTAL n__ 1.519.61 PEAL ESTATE - ASSESSMENT o N _..._ errMJNII a3 54a5P PANU! ANn T L 5 NORMA JraNNr JT ,.RA26 OHIO LU Sr. WHIT 0 AS OF 03/09/02 MAP/LOT: P.24/09OP -- - Sall, DATA - - - !AND CODE AA NEIGHRDRHnnn CODE 03 v,_y COnRD 210_593 TYPE, !ANO s RIIILINr.A ZING! RESIDENTIAL 4 �_�.� Dat . 951AA TnPn: LVEL IITIIITIES: CITY NA.TEPIcrp!EP. PRICE.... _ BlPrET/Rnan' PAurn TRAprrr: Inm l,1-1000) onplrmn NO ENCROACHMENTS! N ' STATIC I ...____... ARM'S ___... PPn]DPRnl1iGJAP1SR1,142LLP A1,IL t]RP ENVIRONMENT! I a N n V 4 1 V A T T n N______ IINITS mETHnD/DESCR.IPTION TOTAL FUR. LNFi nrurG___ UPI IIE I,I08 SgUARr FEET _ CONDO 17,645 A.AA IINTMPRnVrn I AND TOTAL All- --- REAL ESTATE - DWELLING REPLACEMENT COST COMPUTATION AS OF 07/90/02 ACCRUMT: 01 5405@ CANDLA,ND CARRY L s NORMA JEANHE IT MAPn nT R2L„i9a9B 9A25 nwTn S?T e REP!ACFMPMT n GaC P. L p T In HNA ____ COS! ME" FP&M 1.0 STORY F,rnNT EMOngO,RY '1,!e8 99LIARE _CELT . PACE _VG T_r_G_ -4_J _SLO EXTERIOR: WOODRUOT: ASPHALT GRACE C 110 DIGIIILIMITS: 01 OTHERINTTC' as lMTTQ p FnLNnA11nM: ENTE FQLIMDerrnu_ a NO BASEMENT, FLOOR, HEADROOM A taaX HEATED ELErTRIr HEST,--.-- _ a a FELL BATHS: ai WAIF PATHS: aP O?HEa P'Tv.n '.w.v_a�. a9 PiLILMMB,T_N.G ISMS: 03 ATTIC: 3!4 r4uIsurnATTIC INSULATION! FULI TIJQIIIR?39u_, BESTONE TRIM' MSnET BASEMENT LIVING AREA' 0QSnIARE FEET - GRPng aa ESM? LIVING aaa 5,24Pa FIREPLACES: as STorgc•a_ 0a PIPPPLcrrc, a BASEMENT GARAGE: Nnur ggmT OAR Arr a COME INISHED LIVINE AREA: MAY UNFINISHED a RGPLArE,m,ENT COST Hrsa r.._.. 54, 75A BUILT: 1087 PrmnnELED: 0000 LAYGUI: TYPLrA1 -PERCENT LOGO_ VALUE CONDITION. AVERAGE , INTERIOR. SIMIIAP Ta EX?ER.TGR Pi" FUNr prop. (aemin) MODERN KITCHENS• 01 MODERN BATHS: a1 Fay lacy Dar 38,329 INSPECTED 04/mi/AA INFORMATION SOURCE- nI,.MER M REAL ESTATE _ ADDITIONS/DUTBUILnrmrS./TmRRnVrMENTB AS OF 93!09/02 Arrnnu?= 03 54050 CAMOAND GAP.RY I xJT np,M4 JraNNr MSP/InT R241000A 9925 OHIO ST U,N,ITN9 _PERCENT GOOD- YAWS DESCRIPTION___ yIr&P SiF GRACE RCN COND PHy FUmr ErnNurNLO) DECK 1997 256 _ 1.10 2,325 ugR.AGE.2a 1,90 ,Pa 1 1,52A OUTBUILDING TnTAI 01 BUILDING. T_..._ 91 Teas? N REAL ESTATE - rnRRELATION a4 OF a3!ae„rot ACCOUNT' 54959 raunlaun CARRY L s NORMA, IEamNE T MAP/ OT R24/9901Q E825 nI4TO ST UNIT 0 P.II4T APPROACH ,, MAI— mllbl XRa fNrQMr ap14,11S P.PpmALSAU DPP R.A iCaI aPPRA1Sa1 IAMB 1_L 11B �_a__. a 9. BUILDING- �Ss7 a aa _ {noPrIATEn rnPRGIATEA jUST VALUE RATIO ASSESSMrNI' PNU..... 14,11A 14,199 rUIIDINr.. 70,957 Saay 40,000 TOTAL.... 54,015 54,1aa