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Parties did not communicate. The non-mobile home portion of the Subject Property tax
bill got in serious arrears. How “bad” things got and when the court cannot say.
85. Jim submitted his tax bills (Tr. Ex. 16), showing the taxes due (but not any payments) for
each year, and his summary as to the Severance’s portion of each year’s 5/6th or 4/5th “pro
rata” share for each year (Tr. Ex. 5). He claims those sums were not paid and are owed to
him.
86. No tax billing records were introduced other than the raw tax bills (Tr. Ex. 16), and a one
page town summary “Delinquent Tax Report” (Ex. Q, page 2), attached to the
Severances’ August 2017 Delinquent Tax Payment Agreement (Ex. Q). That summary
report shows claimed taxes not paid in the years 2003 - 2017 with taxes, interest and
penalties totaling $38,096.34 as of August 2017.
87. This Ex. Q, page 2 is the only shard of a town-produced record that reflects Subject
Property taxes that were unpaid. It shows overdue and unpaid taxes for many years from
2003 to 2017. This town record shows no delinquent taxes for the tax years 2004, 2005,
2007, 2010, 2011 and 2012. Yet Jim claims he is owed Severance tax contributions for
those years for unpaid taxes. (See Ex. 5)
88. The court concludes while Jim’s exhibit shows the facial proportionate tax
responsibilities of the parties each year, it does not accurately reflect credits for taxes
actually paid, which is the nub of the issue.
89. As to the delinquent tax agreement noted above, the Severance brothers signed a
Delinquent Tax Payment Agreement with the town in August, 2017 (Ex. Q), to start
paying $250/month on that sum. The Town soon made it clear that it was not going to
forego any back due tax sale remedies it had available to it. The Severances made a
payment or two and stopped.
90. To complicate things, Jim did not pay many of the tax bills due for his portion of taxable
interest in the Subject Property under the Life Lease. Jim (and John) could not say what
parts Jim paid or did not pay. This makes it even harder to divine from Ex. Q, page 2 who
might be responsible for what.
91. The court can say that the tax arrearages on overdue tax bills and notices Jim received
were the combined failings and breaches of both Jim and the Severances to fully pay the
portions of the tax bill each had agreed to pay under the Life Lease. There is a failure of
proof to allocate their respective responsibility for the unpaid sums. To assign sums due
as between the parties on the state of the evidence would require mere speculation by the
court.
92. At present the unpaid taxes are a looming problem. A tax sale could occur.
93. The Subject Property has other aspects that may impede a tax sale. This may explain
why the Town has let an overdue property tax bill of $25,000 or more lay dormant for a
decade.
94. There are about 800 unregistered vehicles stored on the property. They have been there
for many years now. The ANR and Town (through environmental division court
proceedings) have sought or obtained orders as to their removal.
95. The parties ask the court to assume the vehicles have value and can be sold to be hauled
away. It is unclear if these aging vehicles and their removal, may leave any oil or