DECEMBER 18, 2001

7:05 PM

Present: Brian Little, Chairman

Timothy Terragni

Linda L. Peters, Secretary

One member of the public (David Breault) was in attendance to observe the meeting.

Brian Little, Chairman, called the meeting to order.

There were two scheduled appointments for the evening: Kevin McDevitt (re: gravel bank assessment) and Mary Nicoloro (re: her four lots in the Gorham Pond area). Both parties cancelled due to inclement weather and have rescheduled their meetings for next month. Compton French was also unable to attend due to the weather.

Brian Little referred to an article in the Union Leader regarding the assessment of gravel pits. Currently, gravel pits are taxed at an industrial rate regardless of their characteristics. This was found to be unconstitutional and the matter is currently in superior Court. Brian spoke with Mary Pinkham Langler, Dept. of Revenue Representative, regarding the situation. The Town cannot do anything at this time and Mary will advise the Town when a ruling has been made.

The following items were reviewed and signed:

· Minutes of November 27, 2001 meeting

· Minutes of December 11, 2001 meeting

· Letter to Louise Cote regarding her assessment (See 11/27/01 minutes)

· Letter to Jennifer Arshalian and John Mangano regarding the adjustment of her assessment (See 11/27/01 minutes)

· Letter to Clay and Cathy Ormsbee regarding the taxation of a shed that had been on their property. (See 11/27/01 minutes)

· Timber Tax Warrant in the amount of $ 1,616.00 for Northeast Harvester, LLC

The Board received a letter from Real Data Corp regarding equalization studies. Brian will work with Compton French on this.

The Board received a notice from the Department of Revenue Administration regarding the 2001 Municipal Assessment Ratio Study. The DRA requests that the property code

Page #2

Minutes, Board of Assessors

December 18, 2001

for both years be included. Brian will discuss this with Town Administrator, Janice Van deBogart tomorrow.

There was some discussion regarding the four lots in the Gorham Pond area owned by Mary Nicoloro. Ms. Nicoloro has four separate lots and receives four separate tax bills on these lots. She is suggesting combining these four lots into one. Tim Terragni suggested she be advised if there is any saving to her if she did indeed annex the four lots into one. He is also unaware as to whether or not anyone has advised her of the possible “non-buildable” status.

The Board received a letter of resignation (dated 12/13/01) from Board Member Rhoda Hendley. Brian Little made the motion to accept her resignation. Tim Terragni seconded the motion. Tim Terragni stated that Rhoda’s service to the Board has been greatly appreciated.

The meeting adjourned at 7:40 PM.

Post Script: At the January 2002 meeting the Board will discuss filling the vacancy left by Rhoda Hendly. Tim Terragni inquired as to the whereabouts of the Boards Mission Statement.

Brian Little, Chairman Timothy Terragni

Dunbarton Board of Assessors

llp