2021-06-23-BOA

TOWN OF MANCHESTER, VERMONT

BOARD OF ABATEMENT MINUTES

April 30, 2020 3:00 PM

BOARD ATTENDEES: Wayne Bell, Marc Blumenthal, Jim Dingley, Martha Heilemann, Alison Hill, Ruth Hoffman, Cynthia Kilburn, Frank Kropa, Richard Long, Barbara Powers, Anita Sheldon, Laura Streiber, Brian Vogel, Gordon Black

ABSENT: Ivan Beattie, Greg Cutler, Jan Nolan, Todd Nebraska

TOWN STAFF ATTENDEES: Janet Hurley, Michael DeCubellis

PUBLIC ATTENDEES: Durham “Tucker” Jones and Kristen Jones

Kilburn called the meeting to order at approximately 3:02pm.

Kilburn asked for nominations for chair and vice chair of the Board of Abatement. Powers moved, seconded by Long, to elect Kilburn as chair. Motion carried. Bell moved, seconded by Powers, to elect Long as vice-chair. Motion carried.

APPROVAL OF MINUTES FROM JULY 9, 2019

Powers moved, seconded by Bell, to approve the minutes. Motion carried.

ABATEMENT HEARING

The board and Mr. and Mrs. Jones introduced themselves. Sheldon administered the oath to all.

Mr. and Mrs. Jones presented information provided in their letter dated March 10, 2020. Jones provided the board with a copy of a returned envelope addressed to the former owners, a reminder of taxes with the former owners and a delinquent tax collector’s notice showing the Jones’ as owners. The principal, interest and penalty was paid in full on March 9, 2020. Jones believed the error would qualify for abatement under 24 V.S.A. 1535 (a) (4): “taxes in which there is manifest error or a mistake of the lister.” and may also fall under 24 V.S.A. 1535 (a) (2) “taxes or charges of persons who have moved from the State.” Kilburn stated the latter would not apply to this specific abatement request, as that applies to cases where owners left the State owing taxes.

Assessor Gordon Black presented information provided in his response to abatement request. Black provided the board with a copy of 32 V.S.A. 3651 regarding the owner of record as of April 1^st being in the as-billed Grand List, a tax bill showing the former owners, a copy of the 2019 as billed Grand List showing Jones as owners and a revised bill showing the former owners and Jones. Although Black sympathized with Jones, Black did not feel as if this were a manifest error or a mistake of the lister or assessor, although the error might be a problem of the tax billing program utilized, as it appeared that a portion of the billing system may not have updated the address with the new information added to the “as-billed” Grand List by the Assessor. Finance Director Michael DeCubellis explained only monetary changes transfer from Black’s Grand List module to DeCubellis’ tax module, not address changes. DeCubellis did not realize this at the time, but has since updated Jones’ information due to clerical error. Bell asked, and Black confirmed that this had not happened since Black had been Assessor. Long asked if the bill at closing provided the date and amount of the second installment and Kilburn confirmed it did. Dingley asked Black to state his opinion. Black responded he did not believe it was a manifest error on the lister. Vogel asked Jones if the new bill in September was the same and Jones confirmed.

With no further questions or evidence to be heard, Vogel moved, seconded by Powers to enter into deliberative session.

The board came out of deliberative session. Vogel moved, seconded by Powers to abate the full amount of the penalty and interest in the amount of $848.46. Motion carried. A written decision will be mailed to Mr. & Mrs. Jones within 30 days.

With no further business to come before the board, Powers moved, seconded by Long, to adjourn at 4:06pm.

APPROVED BY: ______________________________________________

CLERK