I. Council Action Requested.
Title
To approve the write off of 2013 uncollected personal property taxes of $86.70 for account B1545P.
Body
II. Basis for Council Action.
Council approval of this item is required because;
a. The Town Council has the authority under Article II, Section 3 (I) of the Charter to [e]xercise all the legislative, financial, borrowing and other powers now or hereafter given by statute to inhabitants of town acting in Town Meeting except as otherwise provided herein.
III. Issue Summary.
The personal property taxes in question were assessed for a business that never opened. Assessing abated the taxes in 2014. The 2013 taxes should have been forgiven then. This was an oversight.