ARTIST ROW TAX ASSESSMENT +. SALEM MARKET PLACE
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BOARD OF ASSESSORS
fi 93 WASHINGTON STREET.CITY HALL..SALEM.MASSACHUSETTS 01970 (617)7dd-0660
REG'0
0�'C r
January 3, 1985
Mr. William Luster
Planning Department
One Salem Green
Salem, MA 01970
Dear Mr. Luster:
In direct o :your inquiry on current assessment of the Salem Market Area,
the pMnd value of $103,800 and an im alue of $230,000.
At tax rate of $26.27 for co er the total
valuhave yielded a tax' bi f $8,768.93 for urrent fis-
cal y
You should be aware, however, that for fiscal ye 198 , anticipates
implementing a thorough review of all real estate in hi 'is leased for
residential or commercial use from governmental units, with the intent of assess-
ing and taxing such real estate where applicable under the provisions of Chapter
59, Section 2B of the Mass. General Laws. This statute, a copy of which is
attached, requires the Board to tax such leaseholders as though they in fact
owned title to the property.
At this point in time, I anticipate that leaseholders in the Market Area will be
receiving FY 86 tax bills in the Fall of 1985. These bills would be based on the
leased real estate as specified in that lease which is in effect on January 1,
1985. Other payments made to the City under terms of the lease, along with any
special lease provisions which may affect the value, will be taken into account
in determining the final tax payment.
Since FY 86 is a revaluation year, it is currently not possible to give you
realistic estimates as to what such payments would be. Please note that common
areas, which are included in the figures given above would not be assessed under
this procedure.
Very truly yours,
G�t� 1,
Peter M. Caron
Assessor
PMC:mjg
Attachment
159 § 2A ;, TAXATION.
-Note 1
i
' Commissioner of Revenue had duty to.con- purposes -was R-1-single-famdy residential or. -�
form to-her.,guidelines•for assessing different ,single dwelling unit residential class..was factual
`classes of real property at full and fair cash „ly supported, not inconsistent with prior judicial::
'value, where unexplained deviation from guide- " declaration of appropriate remedy available
dines could undermine public'confidence in De- taxpayer whose real estate taxes have been dis-
].t partment of Revenue's integrity and impartiali- proportionately assessed,-and:not inconsistent;
,! ty. .Id: . _ with State Constitution or any legislation in ef- 9 -�
.Determination of Appellate Tax Board that feet during tax years in question. French v. :!
i' f l property in city, Board of Assessors of Boston (1981) 419 N.
lowest substantial class oreal E.2d'.
...i- -,,
within meaning of "class" for tax abatement 1372, 383 Mass. 481. - - �
e
!i § 2Br-Certain types of interest or ownership taxable; liens; public purposes - -
jExcept as otherwise.provided in section three E,mal estate owned in fee_of otherwise '
!. +or held,in trust for the•benefit of the United States, the commonwealth, or a county, city ,
.or town, or any instrumentality thereof, if used in connection with a business'conducted e
• for profit or leased or occupied for other than public purposes,"shall for the privilege of
such use, lease or occupancy, 'be valued, classifie , assesse awn tax annually as of
anuary fust to the user essee or occupan m e same manner and to the same extent
user, lessee or occupant were r r of there is
any agreement by sue user,. ccupan ay x is section ,
;pr vi ever, a w eneyecun i u ion and laws o the nited States
the privilege of such use,lease or occupancy of real estate owned by the United States '
cannot be taxed as aforesaid, but a.leasehold or other interest in such real estate or the
ownership of or an :interest in buildings and other`things erected thereon-or.affixed "
thereto, may be taxed, such interest or ownership shall.be valued,classified, assessed and
taxed to the holder thereof to the extent permitted by such constitution and laws. Except
as otherwise provided,-a payment purporting to be in lieu of a local tax fora particular ;
Il year on real estate gubjeet to this section shall be applied in reduction of the tax assessed
' under this section for such year with respect to such real estate. Notwithstanding any I'
contrary provision,of section twelve C, unless there is a different agreement, no tax `.
assessed under this section shall be retained out of rent or recovered under section twelve t
C. `t
No tax assessed under this section shall be a lien upon the real estate with respect to `
�! which it is assessed; nor shall any such tax be enforced by any sale or taking of such real
estate; but the interest of any lessee therein may be sold or taken by the collector.of the
(' town in which the real estate lies for the nonpayment of such tax in the manner provided
by law for.the.sale or taking of, real estate for nonpayment of Annual -taxes. Such
collector shall have 'for the collection of taxesassessed.under this section all.other
3� remedies provided by.chapter sixty for the collection of annual taxes upon real estate.
t� This section shall not apply to a use, lease or occupancy which is reasonably necessary
to the public.purpose of a public airport, port facility, Massachusetts Turnpike transit
j` authority or park, which is available to the use of,the general public or.to easements,
grants,licenses of rights of way of public utility companies; to the property of the United
States, or any instrumentality thereof, for which payments.are made in lieu of taxes in
amounts equivalent to taxes which might otherwise be lawfully assessed, in behalf of the. 't
United S instrumentality thereof; or to the property of the United States; or
Any--instuLentality thereof.'w Is is v a manu ac unng corpora ion so.classified
ji dor nhanter 1ft -eight.
I Added by St.1979, c.797, § ll-.,Amended by St1980, c. 261, § 13. -
!; 86
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Sale
' edeve en#
44-6900
Authority ity ONE SALEM GREEN, SALEM, MASSACHUSETTS 01970 TELEPHONE�XF11744-4580
June 26, 1984
Mr. Joseph Piemonte
Chairman
Licensing Board
One Salem Green
Salem, MA 01970
Dear Chairman:
The Board of Directors of the Salem Redevelopment Authority recently
discussed a matter regarding the Lobster Shanty which is located in
the Marketplace between Derby Street and Front Street. In its
discussion, it was noted that the Lobster Shanty has now moved its
chairs and tables into the main thoroughfare of the Marketplace. This
action infringes upon the right of way which is used by pedestrians
- ----and-visitors to the area. It is the understanding of the Salem
Redevelopment Authority Board that such action should be prohibited,
and the Licensing Board has the authority to prohibit such an action.
As a result, the Board respectfully requests that the Licensing Board
take whatever action is necessary to eliminate the chairs and tables of
the Lobster Shanty from the walkway.
Thank you for your cooperation. If you have any questions or concerns,
feel free to contact me (744-4580) .
Sincerely,.
Gerard Kavanaugh
Planning Director
GK/rba
L
December 14, 1984
Commission Members :
This letter is to show our support for "Mister Baggage",
operated by James Duratti, to be awarded the lease for the
{ recently vacated candy shop location, formerly "Giovannbls. "
s
We feel that Mr. Duratti 's business will be compatable with
I our businesses and an asset to Salem Market Place .
We hope you will consider this letter of support when making
your decision regarding the available lease.
Respectfully yours,
i
Salem Market Place Merchants