Good morning. I hereby call to order the town of Dyon Board of Assessors regular meeting on August 27th, 2025. The time is 9:46. I'd like to note that this is a public meeting being video and audio recorded for cable broadcast and internet posting
on www.ditton-mma.gov and YouTube. I'd like to call the meeting to order. and ask everyone to stand for the pledge of allegiance. I pledge allegiance to the flag of the United States of America and to the
republic for which it stands, one nation under God, indivisible, with liberty and justice for all. Attendance, Bill Moore is here. Eric Easter is here. And Nancy is not here. I I was trying to
think and I don't think have we ever had a meeting without Nancy? I think I think we might have to cancel this one. I I'm thinking now it's like the the cats away and the mice will play. So, I will entertain this. I I will entertain a motion
for mimosas to mimosas. That's a I'll entertain a motion to set the tax rate at zero. I second it. We're uh drunk with power. I'm an AG. I'm an AG.
Oh, yeah. I saw that. All right. Uh, no old business. No new business. Sign motor vehiclements for 2025. Oh my goodness. I'm still on vacation. You need your pen. I forgot to bring a pen right there.
Oh, man. I got you, brother. Thank you, Eric. Just realized I was like, I'm going to get my So, I make uh Mr. Chairman, I make a motion that we sign the monthly list of abatements, motor vehicle, and
trailer excise tax levy of 2025 in August. Amount in the amount of Yeah, hang on. $2,685.76. I step down and second that motion. Any discussion? Hearing none. All in favor?
I I. Next up is Okay, we do not have any 24. I just put it on there just in case because sometimes they come in. Okay, we have a uh sewer. Yes. That's why I had to um
amend because all these things came in started popping up later on yesterday. So I was like, okay, too much to you know unanticipate. [Applause] Mr. Chairman, I make a motion. What are we doing here? What is this?
Common. It's a sewer enterprise first. Sewer enterprise warrant. Right. I hereby make a motion that we I make a motion that we sign the
commitment as shown below. It's like the top right. It tells you what it is. Yeah. Assessor to account the sewer enterprise the common to the sewer enterprises in the amount of $155,144.84. Step down and second that motion.
Discussion hearing. None. All in favor? Hi. Hi. Boats. Yeah, this is like a day of news. I don't think I ever recall seeing a boat abatement. Right.
Okay. So, this is one abatement or boat. It's attached if you uh want to review it. Always [Music] nobody's pulling anything fast on it.
honest sale. So they sold the boat. Sold the boat. Signals agent. Oh boy. I don't know if we can afford this. $38.
Man, I can't go off for lunch now. So much for mimosas. Much gone. Okay, Mr. Chairman, I make a motion that we sign the monthly list of abatements boat excise taxes
in the amount of Yeah. on August 26 2025 as specified in the attachments government for the amount of $38. I'll step down and second that. Any discussion? Hearing none. All in favor? I
I I'll see what name it had on it. Yeah, it was just a random name. My daughter is Alexis and she was very upset. Am I supposed to read the name all out or no? Okay. No. Is it just one on by the way? Yes, just one. Just one.
Yeah, actually. Okay, so the next three are um uncollectibles. Are these related or is this unrelated? They're just both uncollectibles from um 20 21 and 22.
So, they just sit on the books. We have no way of enforcing it because we we didn't do it um through Vadar, which keeps tabs and adds fees. We were billing it differently
previously. So, um, so we had we had a spreadsheet and it was supposed to go through the state system. Exactly. We we talked about this and so we're supposed to go through the state system just like we do for real estate. We weren't signed up for that state
system because Don had always had the spreadsheet because we didn't have that many bolts. had a spreadsheet and the girl in the office would do it that way and then send it to and Brian or someone that would do a billing, right? But now we had to get into the whole
radar and that was that extra money. We can't collect it because we didn't do it through the system of the state. We did now sign up for the system of the state which cost us 7,500 bucks. Right. So now it can go to How much are we talking here? uh 1,600,
911, and 1488. That's significant money. Um I don't understand why because we weren't signed up for some computer software, why do we not get to collect the taxes? That doesn't make sense to me. I mean, how would you enforce it? It
doesn't stop them from I mean, these people probably don't even have these votes anymore. So I'm wondering the state needs to show that we collected it. Is that like the record? Is that what it is? The state needs to say but we didn't collect it. That's the whole point.
These are the ones that I'm saying is I'm just wondering why the state requires it go through them and their VAR system. Um maybe I mean I'm sure everyone everyone has different systems for billing, right? Um
when we when there's bills that you know you're just you're not going to get that you've tried eventually they just they get written off your system. So there's no okay so there's no automatic way to track
who didn't pay who did pay I mean thereual way there's list of names on or on on who is who this money wasn't who didn't pay on in those did they get build though
yes they should have all had bills they probably would had um additional bills so isn't there something that the collector should be dealing As far as I know, we've done all we can and that's just been sitting there for 5
years or four years. So, well, you want to talk to Paul more about it? Yeah. Yeah. You want you want to call him? You want Yeah. You want to call him and ask a question because I know the
accountant will every year say, "Does she write this off? What are we going to do with these outstanding? I know when um the state came in and went through and you know they did a review audit. Yeah. And they had said that you know we have too much outstanding uncollectibles
that I see. And did they say we should now do something about it or what did they tell you? They said it years ago when they came in and did that. Hey Paul um in uh going well. I I'm in a
board of assessor meeting right now and so um yeah I think I'll put you on uh speaker phone um just know you are being recorded. Okay, hold on. Okay, can you hear us?
Yes. Okay. So, um Stephanie is uh presenting us with um basically trying to declare some uh tax bills for boats as uncollectible. And I'm questioning that. I I would think that's something that should go to your office and you
would be the one to declare it as uncollectibly if that be the case. He did give us a letter. Sorry, that was attached to this and then we put these um forms. The letter is just not here. He got him on the horn. Let's just Yeah. So, Paul, can you explain what's
what's going on here? Yes. So, those were bills that to my understanding are at best poorly documented. It was in kind of this nebulous time where we had boat excise, but they weren't we
we we can't for sure say with much difficulty that those were those aren't integrated into Vader. So, so this is what Stephanie said is that, you know, somehow it had to do with the fact that it's not in Vader. And I don't understand how just because a bill is not in a particular software
system, how does that make it uncollectible? Um, because we're not talking about a small amount here. We're talking, you know, upwards around like $5,000 or something like that. So, with that, I'm I'm sorry. I'm I'm trying
to remember back uh to when we were discussing that cuz I think it was back in in March that we were originally looking into this. Mhm. Um so I apologize that I don't have everything immediately at hand. But um but what is it that's making these
uncollectible? Why can't we just, you know, send them notices? You know, like I know if I don't pay you within like 10 days, you send me a nasty cra that's all like yellows and reds and all kinds of nasty stuff. Can't you send some these people's nasty grams?
Uh, we could. Um, so I would have to go back and do some research whether those bills ever went out in the first place and if they did not then when the due dates would have to be and whether the
person says that they paid or didn't receive the bill because those predate my time in office if I recall correctly. I think it was what 2021 and 22. Yeah. What we're looking at right now is 2022. What are the years, Steph? 2020. 20 21 and 22.
2020. Yeah. So, it does go back a bit. So, I'd like to see an effort to collect it. I mean, is it possible to even figure that out, Paul? Um, I
don't know because that was since it was not integrated into radar, that was very much like offbook accounting, right? I don't I don't have record of who paid, who didn't, when bills went out, what the due dates were if we how I I feel like how can I go
back and um right assess someone years and years worth of backdated interest for a bill we can't even prove we even mailed. I got you. So, I'm guessing that you guys did consider collecting this and you then came up
with the idea that listen, there's just it's going to be too much time and manpower to even figure out if we sent them out and if we're even able to collect it now. So, it's best to start fresh and kind of write this money off. Yes. Oh, perfect. You know what? I'm
actually looking back through is fortunately for me, I did actually consult the Mass Collector Treasury Association. Okay. So, if you don't mind, I'd just like to briefly I was apparently feeling verbose that day. I wrote a two paragraph question to them. Do you mind if I just take two seconds and just quickly read
through um my initial question and the responses real fast? Not at all. Perfect. Thank you very much. Although I I I question the brevity. Paul is never brief. That is that is true.
He is thorough. He is thorough. Looking back through my list serve post on March 26th of 2025, I see that we had no commitments for the taxes for FY23 or 4. We have outstanding
balances from 20 and 22. Um I was told that bills were sent out but using a different process than Vadar. Um the process of previous years users the assessor to send a spreadsheet for boat excise to my office. The assistant would then create a spreadsheet in Microsoft
Access with just the bill number name and dollar amount. Uh the spreadsheet would be sent to PKS associates who would use it to create a bill file. The names and the bill numbers do not correspond with any tax accounts in Var currently since the functionality doesn't exist yet. Uh the recordkeeping
for these receipts was done by manually updating the spreadsheet, preparing a turnover for the amounts received, assessing has asked me for a letter to uh blah blah blah. As far as I know, so I have the names and addresses. So we do have we we should have the names and
addresses in the assistant treasur collector's record somewhere. So we have so in in this packet we have here from Stephanie there are names, numbers and amounts. Names and amounts. Yeah. And and they are they are just FYI they
are all basically small numbers. I mean each individual person. Yeah. Like 40 50 bucks a piece I think. Yeah. Something like that. Yeah. Paul gave those to us. So he has the same thing. That's the letter that he gave us.
So the verification of who paid is probably possible um but will be difficult. We also would be sending people bills with many years of past due interest.
I'm I'm not so I would suggest I mean it's your office I suppose. I don't know what rules you go by, but if it were me, I would say we're not sure that we've ever even made an effort to collect this and it would not be fair to somebody, you know, if they missed the initial bill or something like that to charge
them interest. Um, I would just like to see the original amount paid. So, let me see real fast. So for 20 as a matter of fact you you could use that as um some sugar coating you know
to convince people say hey you know if you pay now we'll forgive the uh we'll forgive the interest if we even collect so for a couple of them I would be able to uh however for the older ones I won't be able to
because the law I forget which chapter it is I can reference it if you'd like is Um, the law states that if the total of all interest and penalties is less than $15, I'm permitted to wave it. If it goes up to 15 or more, I'm prohibited by statute
from waving any interest or fees. We can't count. So, with the $40 bills, you know, people that are, you know, maybe the 22s, there might have a couple that just barely squeak by it being less than 15. But for some of them, I would have to I'
I'd be required to. So, you're saying Yeah. So, you're saying that if we made an attempt to collect this, we'd have to whack these people with large um late fees and interest, right? Right. Um I can look back through the records or
see if PKS could verify their original mailing date. Um Well, I wouldn't want to do that. No, that sounds like a lot. So my guess is I'm not saying that's a lot. I just don't think it's fair to whack somebody. You know, you had a $25 bill that you missed 5 years ago and now you have to
pay $200 for it. That ridiculous. And that that was kind of the the consensus I got. I have a couple of replies here on my thread that said that uh I'm assuming the BEX size bills are small balances and it doesn't seem like
they can be verified for accuracy. The odds of collecting these old bills now are slim. So, I agree with assessing uh your assessor about writing them off, especially since nothing matches in radar to the spreadsheet. Um, the next one says boat excis is like motor vehicle excise and that you can
request a payment to settle the levy from what you've described. A few old low balance poorly documented bills would be a good use of that ability, right? And then so, okay, I that was generally the consensus of the four replies I received. One of them was an out of office message and then
the other three um concurred that it would probably be wise to write those off rather than trying to back bill people and Okay. Um so I'll I'll obviously defer to you guys. So if you if you'd like to write it off, you know, by by all means. Um well, that's what we were just that's
what we're just looking at, Bill. And you know I mean if this creates a also a logistical nightmare for everybody involved to collect um I mean if the return is not worth the investment of time, effort and energy plus if they come in here for an abatement then we grant it because they
never got the bill and they didn't get the bill now we're creating a whole lot more extra work. So we are on the system now to be on track moving forward which is good. So I think correctly slate clean. I got you both. Okay. I I did recognize
a couple people off that list that um just I recognized immediately as being deceased, too. So, now you figure it's it's been five years. Some are sold. How about you? Getting a 5-year-old bill for a dead relative is probably not going to be
giving anybody the warm advice. We got you. Okay. Well, I got Yeah. Thanks for your time. My pleasure. Thank you, Paul. Have a good one. Bye. Bye. Bye. Bye. Yeah. We also don't know. I know some of these people have bought new boats. They sold the old one that may have been get built here. That boat's gone now. They
got a new bow. They might be on time with the new bow, but the old bite might have missed something between time they sold it to come back. It's it's going to create a lot of work. Oh, what I did I wanted to mention to Paula, I think the one thing that I'm that concerns me about this whole thing
is that if there are emails going back and forth about this sort of stuff, the board should be CCed at least that this stuff is going on. Um, we shouldn't be surprised to see this um just appear on the agenda. I would have liked to have known that
ahead of time of all the history of this. Um, you probably just found out. I know that's been on the books for Yeah. a few years. 2025. That's that predates you. When did you come on? 23 22 21 21. Yeah. So, okay. So, I'm going to
make a motion, Mr. Chairman. I make a motion that we sign the monthly list of abayments uncollectible boat taxes uh on August 26, 2025 as specified in the attachment uh in the amount of
which year are you doing? I've been doing 2020. 2020. Yep. Levy of FY2020 boat abatements on August 26, 2025. uh in the amount of $1,680. I will sit down step down and second
that. Um and just as a matter of discussion, you know, I I do find this distasteful but necessary. So, of course, um because I don't think, you know, it's fair to other people that have votes and they did pay their taxes that they we're letting these people escape. But
it is what it is. It is what it is. Um so uh and systems are in place to move forward and systems are in place in the future this will be done right. That's right. Um so uh all in favor you stepped on a second. I already did. You did. I'm sorry. I I was in discussion.
I am in That's right. That was discussion page. All right. Thank you. Single signature. Two more the same. Yep. 22. 21's floating around somewhere. Okay. So, we'll jump to 22.
21. This is 21. This is Mr. Chairman, I make a motion that we sign the monthly list of abatements uncollectible boat excise
um levy of fiscal year 2021 in amount of $911. Step down and second that. Same discussion in favor. I I
and 202. Mr. Chairman, I make a motion that we sign the monthly list of abatements of unpredictable vote taxes vote excise for the fiscal for the fiscal levy year 2022
in the amount of $911. No, I'm sorry. $1,4880. Is something screwy on that? It says 911. Same with that one. Yeah, we're not signing that. 900. Okay. So, we'll table that.
Table that one. All right. Table that. Mr. Chairman, I make a motion that we table this one. I step down and second. All in favor? I I All right. There you go. Any public hearing? None. Do we have any
correspondents? No correspondence. We have minutes. I saw minutes. I think Nancy sent over some minutes. Uh but she hasn't signed them, doesn't she? Right. But you if you approve them, she can sign them any time. Right. Oh, good. Yeah. Okay.
I make a motion that we sign the I already read it. Oh, you did? I already read it online, but I'll take Yeah, I did, too. No, no. I was just going to say yes. I make a motion that we sign the uh meeting minutes for 86 2025. Second favor.
I I No, this is my copy. Yeah, I I read them when you sent them trees for fun. Um Okay. Uh unanticipated items. All right. So, this one says 1488.
It's the one that we said we're not signing. Yeah, but it says 1488. Doesn't say. It says 900 in the words. The words say $911. Can we write that in? It's fine. Write in. It's good. We'll do it next time.
All right. If we can write it in. The other one. Are the other two correct? Just Yeah, the other two are. Can you just double check? I read them. That one is really 911. Yeah, there's 1,68. Yep. Yeah. So the words are correct and match a number. Yeah.
Let's do it next. Yeah. Okay. Okay. So we need to go into executive session. Did you make a motion for that? Uh okay, Mr. Chairman, I make a motion that we go into executive session
um to comply with general law chapter 30A section 21A7. I'm sorry. Executive session general law chapter 3A section 21A7 to comply with or act under the authority of any spec any special law or federal grant in aid
requirements. I'll step down and second that discussion hearing none. All in favor? I I and we will not be returning to open session. So everyone have a good day.
Last one.