Board of Assessor’s Minutes
August 20, 2009
Members Present: Arlene Fogg, Chairperson; Relf Fogg; David Stevens and Cynthia Bickford, Assessing Technician.
Mrs. Fogg called the meeting to order at 9:02 a.m.
Map 53, Lot 10. The Board of Assessor’s conducted a site visit prior to the last meeting along with Rod Wood, Contracted Assessor at Wakefield Tax Map 53, Lot 10. The Board voted and approved an additional discount of 12% to the condition factor due to the parking area. The abatement refund was not filled out at that time.
Mr. Fogg moved to approve the additional abatement,
Mr. Stevens seconded. Motion carried
3-0.
Map 179, Lot 2. The St John’s Rectory is taxed for a portion of the building used by the day school. The tax bill is calculated by only the Town and County portion of the tax rate, which would be $3.08 for the 1st issue bill. Ms. Bickford explained there is no way to set this up to calculate appropriately in the assessing software, therefore we will need to abate the state education and local school rate semi-annually.
Mr. Fogg moved to abate the state education and local school rate portion of the tax bill, Mr. Stevens seconded. Motion carried 3-0.
Map 128, Lot 1. Attorney Thomas Walker had filed an abatement for the lot owned by Paul Lot Beach Area, LLC. The lot is encumbered by 15 easements for back lots for lake access. The attorney had asked that the Town take the full assessment of the waterfront lot and divide the assessment by the 15 easements, and increase each back lot’s assessment to cover the total assessment of the original beach lot. The back lots have a deeded access, but do not own a percentage of the beach lot. Ms. Bickford states this application is typically used if there is a percent ownership, i.e. Grandview residents all own a 1/33 interest in the center common lot, therefore, the lots in Grandview are assessed an amenity equal to a 1/33 assessment of the common lot. The deeds in the “Grandview subdivision” specifically state the 1/33rd ownership.
A few of the back lot owners have come in over the past few months upset. One stated that the back lot owners nominated a person to represent them and all the back lot owners were to purchase this lot together from Jann Holland and Jay Hendrick. At the closing the person they chose to represent them purchased the property outright for himself. They have also stated they have been instructed to move docks which have been there for 20-30 years and are now being told they will need to pay additional fees if they would like to dock a boat on the property.
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The LLC which purchased the property has since hired Walker and Varney to file an abatement application requesting the tax burden be placed on the 15 back lots. Thomas Walker states in the abatement application that he has informally discussed this concept with Attorney Richard Sager.
The abatement application was denied based on the following reasons:
1.) The previous owners stated the water access affected only a small portion of the lot.
2.) No deed restriction was found stating the lot was unbuildable in any of the material supplied with the abatement application.
3.) The current deed lists Paul Lot Beach Area, LLC as the sole owner of the property and does not identify any percentage of ownership by any of the back lot property owners.
The office received a letter from Walker and Varney dated August 13, 2009, which basically states the decision on the abatement application came as quite a surprise and requests that the Board revisit the application and consult with town counsel.
Mr. Stevens suggested that the application apply to the Board of Land and Tax Appeals.
Mr. Fogg moved to stand by the initial recommendations made by the assessing firm and asks the Assessing Technician to look into who gave town counsel the authority to discuss this matter with Walker & Varney and at what point did the Board of Assessor’s direct town counsel to discuss this matter. Mr. Stevens seconded. Motion carried 3-0.
Ms. Bickford asked for clarification on what was expected of her. Mr. Fogg would like the billing reviewed and verified if the town was charged for fees on this issue. Mrs. Fogg believes it is unethical that the attorney representing the taxpayer spoke with town counsel behind closed doors and the Board is unaware of what was discussed.
Mr. Fogg questions the authority given to town counsel and suggests speaking with the Town Administrator. Mrs. Fogg suggests the Selectmen and Town Administrator are notified that any further discussions regarding the Assessor’s Office come to the Board directly prior to any conversations taking place between town counsel and other law firms. Mrs. Fogg believes it is important that town counsel does not take matters into his own hands. Mr. Fogg adds that it is the Boards decision to seek legal advice.
The Frisbie Foundation located on White Mountain Highway has filed the BTLA A-12 and BTLA A-9 from for tax-exempt status. Rod Wood has suggested that the Board of Assessor’s meet with the Town Administrator to discuss a possible PILOT agreement (a
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payment in lieu of taxes). Wakefield does not currently have any PILOT agreements. It was suggested that the Board contact surrounding towns and compile information. It is believed that both Barrington and Farmington have similar medical buildings in their communities.
Wadsworth Woodlands submitted an “Intent to Cut” for Wakefield Tax Map 25, Lot 5. A discussion took place regarding large timber cuts and wetland crossings.
Mr. Fogg moved to
approved the “Intent to Cut”. Mrs. Fogg
seconded. Motion carried 3-0.
The memo for the 2010 budget preparation was distributed to the Board members. Discussion took place for the 2010 budget.
The request for bids for the assessing contract will go out over the next couple of weeks. The request for bids will be for a one-year period. Ms. Bickford suggests the Board put in the full amount for both the assessing contract and the statistical update contract. Mr. Wood ran some preliminary numbers and it appears the town is at about 109%. We are unable to adjust values this year, due to the fact there are not enough funds in the budget to cover an additional contract with Purvis & Associates. The budget committee had reduced the line in the 2009 budget.
Mrs. Fogg questions were does the responsibility of the Board lie in regards to the RSA 31:95-a and Cartographic? Ms. Bickford states the tax maps were completely redone in 2005 and are updated yearly with new subdivisions, surveys and any other new data supplied to the Town. The tax maps are as accurate as the recorded documents provided to the Town and it states on each page the tax maps are for assessing purposes only and are not for legal description. Mrs. Fogg feels like the Board of Selectmen dropped the Fournier issue on the laps of the Board of Assessors at the last Selectmen’s meeting. Ms. Bickford states she had gone to the Town Administrator yesterday and questioned why the Chairperson of the Board of Selectmen would advise Mr. Fournier to file for an abatement, she is unsure how an abatement application is going to address the current issues.
Mr. Fogg believes according to state statute it is the Board of Selectmen’s duties to perambulate the lines, with the perambulation the Selectmen are determining the boundary lines which is a mutual consensus of the towns involved.
Board of Assessor’s
Minutes
August 20, 2009
Page 4
Mr. Fogg moved to approve the minutes of July 28, 2009 as written. Mrs. Fogg seconded. Motion carried 3-0.
Mr. Fogg moved to adjourn at 9:57 a.m. Mr. Stevens seconded. Motion carried 3-0.
Respectfully Submitted,
Cynthia Bickford
Assessing Technician
Approval of Minutes:
_______________________
Arlene Fogg, Chairperson
_______________________
Relf Fogg
_______________________
David Stevens