BOARD OF ASSESSORS

TOWN OF DUNBARTON

May 18, 2004

 

 

Present:  Timothy Terragni, Chairman

                        John R. Swindlehurst, II

Bryan Clark

 

Meeting called to order at 7 PM 

 

Minutes of 4/20/04 were reviewed  and signed as written.

 

The Board reviewed the contract with Vision Appraisals.  Changes had been made by the Town Attorney.  It was voted to submit a copy to Vision for their approval. 

 

The Board reviewed and signed the following items:

·                    Estimated Tax warrant for town and utility properties.

·                    Certification slip, Town Forest Committee

·                    Intents to cut timber for:  Thomas Luksza, D5-1-2; Town Forest Committee, G2-4-6; and John Swindlehurst, C3-5-8, etc.

·                    Intent to Excavate gravel for Jacques Belanger, I1-1-3.

·                    Warrant to collect Excavation Tax, McDevitt, H2-2-6a

·                    Current use penalty:  Fraser, H3-4-16.

 

 

The Board met with Gary Chicoine from Cimray Homes, LLC to discuss current use penalties.   The subject of the conversation was the Jay Drive subdivision, consisting of ten lots.  Four lots, in phase I,  were disqualified in 2001 and six lots, in phase II, were left in current use.

 

Gary referred to a meeting in the fall of 2001 that he and Mike Brown had with two members of the Board of Assessors, Tim Terragni and Brian Little, at the site.  At that meeting,  Gary stated that it was agreed that the remaining six lots in the subdivision that were in current use would have a penalty of $6200 each.  He went on to say that when he began to sell lots, he based all his costs on the idea that the cost for current use penalties would be $6200.  Recently one of the lots (C6-4-6) sold and the buyer wanted the sale price figured to be $110,000 and Cimray built the house.  This sale price was figured at the buyer’s request for tax purposes.  The penalty that Cimray received recently (lot C6-4-5) was based on this sale price and Gary felt that this was not right because they are not selling the lots at that price and he also felt that they had an agreement with the town that the penalty would be $6200. 

 

Tim Terragni said he disagreed, stating that the board members did not agree to this figure. Tim stated that when the first four lots were taken out of current use the market was down and then the prices for land increase dramatically.   He stated that the board was using low prices for current use penalties at that time on the theory that the town would pick up the revenue when the improved land and buildings were taxed.  The Board was brought to task for this because people thought the penalties were too low.  Now, if the lots are disqualified the penalties are based on the current market value or selling price.  The Board discussed this with the Department of Revenue and they got direction from them. 

 

Gary stated that he felt that the board should stick to their agreement because they based their sale of the land on that agreement.  Cimray came in with comparables of land sales of $60,000 and this is what they base their sales on. 

 

Tim also stated that the first four lots were pulled out of current use and nothing was done with them for a while.  Usually it is taken out when someone does work on the lots to disqualify them.  Gary disagreed, saying that the lots were cleared for house lots and driveways punched in. 

 

John Swindlehurst stated that the board typically takes the average sale price of lots and  the average lots are selling  for $100,000. 

 

Gary stated that right now their lots are selling for $70,000 to $80,000 per lot. 

 

The remaining lots in the subdivision were discussed.  Gary stated that all of the lots have been cleared and all have been sold with the exception of one lot.  They are five acres or over in size.  Gary agreed that 70,000 to 80,000 was the selling prices for these lots.  John asked Gary if he would settle for $80,000 as a value to base the current use penalties on.  Gary said he could live with that and agreed.  

 

Tim stated that this misunderstanding was not  intentionally done but the curve in the market brought up the prices on current use penalties.

 

The board agreed to settle for the payment in full for all remaining lots in current use at a penalty of $8,000 each.  Mr. Chicoine also agreed to this.  It was further decided that a credit of $3,000 will be applied to the Cimray account which reflects the $11,000 received minus the $8,000 agreed upon penalty leaving a credit of $3,000.  Warrants will be issued for the remaining lots based on this decision. 

 

 

Other Business: 

 

The Board reviewed John Brown’s current use penalty on lot C3-5-2.  The full amount of l6.38 acres are to be disqualified.  It was voted to base the current use penalty on the sale price for the land of $112,000 or $11,200.

 

The board reviewed a letter from Hebert & Uchida Law Firm in regard to the Zabadee Development .  All this land is in current use and they wanted to know what the penalties would be.  The board voted to sent them a letter stating that the penalties would be based on the full market value of each lot at the time of disqualification.

 

Meeting adjourned at 8:40 PM.

 

                                                            __________________________________

                                                            Timothy Terragni, Chairman

 

 

                                                            __________________________________

                                                            Bryan Clark

 

 

                                                            __________________________________

                                                            John R. Swindlehurst, II

                                                            Dunbarton Board of Assessors

 

 

 

Recorded by:  Janice VandeBogart

 

NOTE:  MINUTES APPROVED AND SIGNED BY BOARD OF ASSESSORS ON JUNE 15, 2004.  jv