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HomeMy WebLinkAbout1989-05-08 89-204 ORDERCouncil Action Date 5-6-89 Item No. 89-204 Item/Subject: Granting Tax Abatements to Rainer Suletzki, Herbert Reed and Rick Bronson Productions, Inc. Responsible Department. Assessing - The purpose of this Order is. to authorize the abatement of personal property tax assessments informally approved, but not officially granted prior to the creation of the new Board of Assessors. 36 M.R.S.A: 5841(1) provides in relevant part that: "The assessors, within one year from commitment, or the municipal officers, thezeafte but within 3 years from commitment, upon written application or on their own initiative, stating the grounds therefor, may make such reasonable abatement as they think proper tocorrect any illegality, error or. irregularity in assessment, . . . De}:nmot Hardd,y. Manager i comments; p�p 0 O ..-.. .. -._. .. Plass, Drr. e or Legal Approval . City ale or. Introduced for Coasters page � of � ❑flret Reading U Refeval 4n Associated Information: Order, Memorandum - ..-.. .. -._. .. Plass, Drr. e or Legal Approval . City ale or. Introduced for Coasters page � of � ❑flret Reading U Refeval 89-204 Assigned to CauncBw Shubert, May 8, 1989 CITY OF BANGOR (TITLE.) (OrbEit .... Granting Tax..Abatemeuto to. xa sul.etzxi, _.... Herbert Reed and Bronson Productions, Inc. ---.... ..... ................_ __. .............. __. By tie CyY Cennnfl ofnw atY afDanynr. ORDRRRD, TEAT Rainer Suletzk,i, Herbert Reed, and Rick Bronson Productions, Inc. be granted personal property tax abatements pursuant to 36 M.R.S.A. S 841(1) as described and for the reasons stated in a Memorandum addressed to the Bangor City Council from the City of Bangor Board of Assessors, dated April 6, 1989, a copy of said Memorandum being on file in the office of the City Clerk. In City Council July 10.1989 Passed �ieesf�s M f lk� City Clerk d�pf 89-x14 0 R D E R F`1` Title, 5G, pakug'fsx FL�ieR, bc]Pd er Sile�a t�%k'f�iaz3 Rid: &dsY� Auld%' L'C. 4 Assigned to 4( ............... Councilman 89-206 Binger, the center o%.naive -. be Carexay m lNbmk Nu,b Hoods an.l Sc+shure Reruns C49 of angor, C aine ASSESS" A DEPART. eRT April 6, 1989 TO: MEMBERS BANGOR CITY COUNCIL FROM: BOARD of ASSESSORS ON, C49 of angor, C aine ASSESS" A DEPART. eRT April 6, 1989 TO: MEMBERS BANGOR CITY COUNCIL FROM: BOARD of ASSESSORS REFI Herbert Reed, Frick B, Rainer Suletski , Personal Property abatement requests. Two o' the above taxpayers have requested a,abatement in their fiscal year '88 tan and one in their fiscal year 'E] tax. When they were on the $_endo at one oumeetings to present their requests informed each had met with Mr. Phillips amd an ad)Csemant had not been made. At their meeting with Mr. Phillips each was under the impression an adjustment would be made on their assessments. As As youeaware the Board may only make abatement within one year fromdateof commitment. As Municipal Officers you may make such a. abatement. He are asking for these three individuals that such an abatement be a anted by you. The Board feels that they w n mnfored as to what w actually being abated when they met with Mr. Phillips. Members of the office remember Mr. Bronson and Mr. Reed Ciscussina this with Mr. Phillips. Mr. Reed states nothing was ever done from his hearing. He wishes abatement from a estimated $15,000 valuation to a declared vn valuation of $3,000 for .the fiscal tai: year 1988. This would abate his tai: from 6304.50 to $60.90. Mr. Bronson requests an abatement from an estimated 568,100 valuation to a declared valuation of $16,900 for the fiscal tax year 1987. This would abate his tax from $2,757.53 to I=S -97. Mr. Buletski states he was not in business as of April 1, 1987 and wishes his taxes abated for fiscal tax year 198B in the amount of 1203.00. yyyaaa E ll d JUN 291989 TO: Bangor City Council FROM: Bangor Board of.Assessment Review MY Apt AGEVS oma SUBJECT: Granting Abatement to Three Taxpayers DATE: June 28, 1989 At the regular City Council meeting of May 8„ 1989; -the -City. Council considered whebher.no grant personal property tax , - abatements to Rainer Sulefski, Herbert Reed d/b/a Danny's and - Rick Branson Productions, Inc. These requests for abatements were presented initially to the Board of.Assessors at different, times by the three parties andare for requested relief under 36 MRSA - ,Section 841(1). The three cases. have now been consolidated for " the reason of efficiency but eachrequiresits own consideration on its own merits. When these requests 'came before the Council on .May 8, 1989,. - you referred the three requests to the Board of Assessment Review for consideration and/or recommendation. The Board of Assessment Review met on June 2J;.-1989, and. consideredeach request individually. After discussion on the issue of jurisdiction of the Board to grant the requested relief, each matter was presented and discussed. Three votes were taken. - Those votes w - 1. That the Board of Assessment Review recommend that the request for abatement brought by Rick - Bronson Productions, Inc.be granted -by the City . Council. - 2. That the Board of Assessment Review r ommend that the request for abatement brought by Herbert Reed d/b/a Danny's be granted by the City Council. - fr, R a y 3. That the Board of Assessment Review recommend that the request for abatement brought by Rainer - Suletski be granted by the City Council. As has been spaced inthe.firstparagraph of this communication, these particular abatements were sought pursuant to the terms .of 36 MRSA Section 841(1). That. law provides thatif abatement requests to correct any illegality, error or .,irregularity in asssessment are to be granted the assessors can grant the request if it is made within one year from commitment. The 'municipal officers"a n grant. the request if the request is made within three years ofcommitment and falls outside of the e year limit within which the assessorscan act. Each of the above three matters fall within the three year of commitment term but involve more than one year from the date of commitment of the tax as each involves either F/x.1987 or F/Y 1988 taxes. The jurisdiction of the Board of Assessment Review to grant relief is found in 36 MRSA. Section 843 in the. manner and method described there, not Section 841(1). The Board.of Assessment .'Review to which you. referred the matters on May 8, 1989 are not the "municipal officers" who are authorized to act under 36 MRSA Section 841(1). Therefore we pass along for your consideration our recommendations only. The recommendations were voted - affirmatively after areview of the facts of each case. Opf-a>1/ The Board thanks you for this opportunity you presented it to come together to be of service to the City of Bangor. We have from the experience been able to organize, to develop a Petition for Review document for use in future cases and to develop an understanding of how hearings before the Board of Assessment Review will be conducted. The Board of Assessors and the City Solicitor have been very helpful to us in our developing stages as a Board. rth K kndler nth R. Chan ler Boarof Board d of Assessment Review frg_' a J TO: Bangor City Council ,FROM: Bangor Board of Assessment Review 'SUBJECT: Granting Abatement to -Three Taxpayers DATE: .lune 28, 1989 _ At the regular. City Council meeting of May 8, 1989, the City Council considered whether v to grant personal property tax abatements to Rainer Suletski, Herbert Reed d/b/a Danny's and Rick Bronson Productions, Inc. These requestsfor abatements were presented initially to the Board of Assessors at dif Ferenc times by the three parties and are for requested relief under 36 MRSA Section 841111,. The three cases have now been consolidated for the reason of efficiency but each requires its own consideration on its own. erica. when these requests came before the Council. on May 8, 1989, you referred the three requests to the Board of As-sessment Review for consideration and/or recommendation. The Board of Assessment Review met on.June 27, 1989, and considered each request individually. After discussion on the issue of jurisdiction of the Board to grant the requested relief, each matter was presented and ":discussed. . Three votes were taken. Those votes were. 1. That the Board of Assessment Review recommend. that the request for abatement brought by Rick .,Bronson Productions, Inc. be granted by the City Council. 2. Thai the Board of Assessment Reviewrecommend 'hat the request for abatement brought by Herbert .Reed d/b/a: Danny's be granted by the City Council. 3. That the Board of Assessment Review recommend that the Suletski.bequest r grantedbybthement CitybCouncil-ht Rainer As has been stated in the first paragraph of this communication, these particular abatements were sought pursuant to the terms of. 36 MASA Section 841.(1). That law provides that, if abatement requests to correct any illegality, error or regularity inssessment are to be granted the a,s ssors can grant the reques eif it is made within one year from commitment. The cipal officers" can grant the request if the request is made within three years of 'commitment and falls outside of the one ye r limit within which. the ass can net. Each of the abovethree matters fall within the three year OF.commitment term butinvolve more than one year from the date of commitment Of the tax as each involves either F/Y 1987 or F/Y 1988 taxes. The jurisdiction of the Board of Assessment Review to grant relief is found in 36 MRSA Section 843 in the. manner and method described there, not Section 841(1), The Board of Assessment Review to which You refitted the matters on May 8, 1989 are not 'theicipal officers" who are authorized to act under 36 MRSA- - Section 841(1). Therefore we pass along for your. consideration r recommendations only. The recommendations were voted affirmatively after a review of the facts of each case.- The Boardthanksyou for this opportunity you presented it to come together to be of service to the City of Bangor. We have from the experience been able to organize, to develop a Petition for Review' document for use in future cases and to develop an understanding of how hearings before the Board of Assessment . Review will be conducted. The Board of Assessors and the City Solicitor have been very helpful to us in our developing stages as a Board. K_ - reh.R. C an er Bo - airman - - Board of Assessment Review '