Draft ~ Subject to Change

Board of Assessment Appeals Minutes

Town of Enfield

DATE:  March 11, 2010

Board of Assessment Appeals special meeting was held in the Thompsonville Room, Town Hall.

The special meeting commenced at 4:00 p.m. with Rudolph Kuraska, chairman, present; Charles Woods, member, present; Thomas Tyler, member, present; Victoria Rose, secretary, present.

Appeal for 39 Colonial Dr., Miriam Cover, Appeal #37

Ms. Cover is appealing to reduce the value of her home due to neighbor's poor condition of house.  She called the Board of Health and was referred to Zoning.  Zoning stated she write a letter to the bank that now owns the property.  The house is bank owned.  The Bank of Eastern Savings Bank in Maryland not on record as owning property.  Pictures presented to the Board.  Mr. Woods stated there is a blight ordinance.  Her home is on the corner.  House next door and house across the street are both blight.  The Board suggested she call the town manager. 

She is almost on the East Windsor line. Ms. Cover also stated farmers are putting up sheds in the back in East Windsor and she was told they will be firing gunshots to scare the coyotes.  In the past the neighborhood has been very clean.  The Board suggested she notify East Windsor police, only allowed to shoot so many feet from a house.  Regarding the foreclosed house, the owners came and put 21 bags of garbage on the road.  No one is living there.  It's unoccupied.  The board suggested going to see Dan Vindigni.

Appeal for 12 Gorman Ave., Theresa Albetski, Appeal #11

In 2006 her taxes went up $1276.  Mr. Tyler owns property next to Ms. Albetski for the record.  Parking lots have always been there.  Since then the house next door burned down and the lot is owned by the Town.  It's unpaved.  The street is now worse because they put new water lines on High St.  Showed the board old assessment and then she put a new roof on and her assessment went up.  Mr. Kuraska explained a new roof prolongs the life of the house.  House is right on the street.  Presented letter form a real estate broker with a market value.  Mr. Kuraska explained value is based on 2006.  Ms. Albetski stated it's a low income area.  One tenant is social security and the others are young couples.  Presented other houses with lower assessments to board.   The house on Walnut Street uses the street as a throughway and is not supposed to.

Appeal for motor vehicle, Jennifer Toirac, Appeal #43

Appealing for high mileage.  Presented documentation to board.  Purchased vehicle in 2008.  On 10/1/08 the mileage was 21,140.  Mr. Woods verified current mileage.

Appeal for Business Personal Property, Hshak Levi, Appeal #19

Appealing value of business personal property.  He never filed declaration.  He stated he never received it.  Mr. Levi only has a cash register about $170 two years ago and a credit card machine that is free and does not belong to him.

Appeal for 1543 King St. and business personal property, Alkesh Khatri, Appeal Nos. 89 & 90

Appealing the penalties on both items.  He’s confused between business personal property and real estate.  He did not feel business personal property should go up during 2009 audit.  For the real estate went to court.  He stated he thought the business personal property was included in the real estate.  His appraisal was for business personal property and real estate.  Thought 2,000,000 he agreed on was for both.

Appeal for 53 Manning Rd., Robert Mulready, agent, Appeal #91

Appealing value of property at 53 Manning Rd.  In 2006 it was occupied.  It is now on the market and has received two offers, one for 3 million and another for 2.1 million.  On 10/1/06 feels it was worth more than originally put on appeal.  Appraisal done on 1/20/06 with a value at 7,450,000 was done as if unoccupied.  It was occupied.  They were going to move out and was valued as if vacant. 

Mr. Mulready feels the fair market value is more 8.5 million, 8.8 million.  Hallmark hoping to have someone in there.  Mr. Tyler asked if Mr. Mulready had any objection to Mr. Tyler being there.  Mr. Mulready stated he had not seen Mr. Tyler in 21 years.  The building has been vacant for two and a half years.

Appeal for Country Diner LLC, Appeal Nos. 74, 75 & 76 - no show

Appeal for business personal property, Robert Micucci, agent, Appeal Nos. 48, 49, 50 & 72

Appealing business personal property audit for Lia Hyundai.  Mr. Micucci stated he had a similar audit in their Hartford store.  Hartford’s auditor actually walked through the building with him for the audit.  Enfield auditor requested forms through the mail and never contacted Lia with any questions.  Taxing personal property on real estate construction.  Picked up construction from 2002.  Took a 1/3 of the total of leasehold improvements.  Documents presented to board.  Mr. Micucci files all forms for all Lia stores.  He feels his filing is correct.  Mr. Kuraska requested 2006 - 2008 reconciliation.  Mr. Tyler requested reconciliation for 2009. 

Appeal for 17 Pleasant St. and 92 Pleasant St., Mark Dion, Appeal Nos. 8 & 9

Mr. Dion is looking for a waiver of 10% penalty.  He fills out six income and expense reports and two of them were four days late.  He feels that because he was only four days late he should not be penalized.  He doesn't recall ever being fined a penalty in the past if he was late.

Mr. Woods stated the penalty is about $1000 for both properties.  Mr. Dion didn't realize it was that much.  Thought intent was for people who don't file at all.  Mr. Tyler asked if he did it with intent to defraud.  Mr. Dion stated no.  Mr. Dion questioned if one attorney could be hired with others that are in the same boat.  Has never seen the Town of Enfield enforce this and has been filing for a number of years.

Appeal for 37 Bacon Rd., Shaker Pines Fire Dept Commissioner Margaret Guyette, Appeal #92

Chief Charles Macsata also present

Appealing the 10% penalty.  Ms. Guyette is the clerk for the fire department.  It's her fault it was not filed on time.  It's filed because of a lease the fire department has with a tower that is located on the property.  The tower co. pays the taxes on the assessment but will not pay on the penalty.  Chief Macsata questioned if it's a one shot deal.  Mr. Woods replied yes.  The paperwork was ten days late.  Mr. Tyler gave them the statute number.  Mr. Tyler questioned if there was intent to defraud.  They replied no.

Appeal for Howard Coro, Appeal #46, no show

Appeal for business personal property, Michael Weber, Appeal No. 51

Appealing the 25% penalty for business personal property.  Letter presented to Board.  Mr. Weber has since terminated his bookkeeper after a couple of screw ups.  Admitted it was late.  Mr. Tyler stated he did not do it with intent to defraud.

Appeal for TowerCo Assets, Appeal No. 95 - no show

Appeal for 1 Cedar St., 281 Hazard Ave., 7 Anngina and business personal property, Robie Staples, Appeal Nos. 1, 2, 4 & 38

Appealing the 10% penalty for 281 Hazard Ave and 7 Anngina.  Mr. Staples presented documentation to Board of his illness.  He was in the hospital.  Submitted the form late to the assessor.  In past years he has filed on time.  Mr. Tyler gave Mr. Staples statute number and questioned if he didn't submit with intent to defraud. Mr. Staples replied no. 

1 Cedar St.  appealed because house was demolished.  Purchased property to make parking lot for the water co.  Mr. Staples was denied by planning and zoning.  Someone in town riled up the neighbors.  The house was there a long time in disarray.  Full of junk for years.  The owner passed away and then he purchased the house.  Received a citation.  House was condemned and torn down.  Thinks it’s worth 50,000 now for land.

Business personal property - out of business for three years but kept his license as contractor with the State.  Mr. Kuraska asked why he filed a declaration.  He stated daughter filed from the year before.

Appeal for business personal property, William Downs, Appeal # 18

Appealing penalty.  Didn't realize it was an assessment amount.  He thought it was a dollar amount.

Appeal for 565 Enfield St., Bakul Shah, Appeal # 20

Appealing the 10% penalty.  When he received by certified mail he knew he had to do it.  He just purchased the property in July 2006.  He is appealing penalty only.  Owns real estate in Preston and never filed this.  Mr. Tyler asked if it was not filed with intent to defraud.  Mr. Shah stated no.

Board is requesting a legal opinion regarding waiver of 10% penalty on real estate.

Dates set for special meetings to make decisions:

March 17, 22, 23, and 24 starting at 4:00 as needed.

Copy of the Statute and copy of letter town manager sent certified given to Board. 

Appeal for Bank of America, 900 Enfield St., Appeal #55, no show

Meeting adjourned at 9:10 p.m.