Six delinquent taxpayers
seek waivers from village

By TOM RUE

MONTICELLO - Hang onto those old tax records, was the message from Monticello village officials at a March 3rd village board meeting.

Six taxpayers asked the village to waive their base tax amounts, plus interest and penalties, for years between 1975 to 1986. Those who claimed they "must have" paid their taxes, but who had no records to prove it, disagreed with retired village treasurer Phil Giustra, now 78.

Giustra, treasurer from 1968 to 1988, called his record-keeping system "perfect." The disputed amount totals nearly $7474, according to the agenda.

Those who asked, said village attorney Michael Davidoff, had their appeals put on the agenda. Treasurer Robin Seward noted that five others, who were recently sent old tax bills from the same period, paid without balking.

Property owner Leo Glass, on behalf of himself and partner Roy Howard, asserted he must have paid a $1,511 tax bill in 1976 because it was his usual practice to do so. "After 10 years go by, I trash old records and checks," Glass said. "I don't have income tax records for that period either. After 10 years, they're Heidi ho." Glass is deputy village attorney, as well as owning local properties.

With two board members absent, all needed to agree for any vote to pass. Trustees Gary Sommers killed a waiver for property owner Nita Mulvey, while Mayor James Kenny and trustee David Rosenberg voted to waive her $1623 bill.

After tabling several others, the board withdrew their denial of Mulvey's request and tabled it like the rest, to March 18. A title insurance company reportedly agreed to cover Mulvey's bill, but sought to have penalties waived.

Among the complainants were two religious groups -- Temple Shalom, represented by past president Robert Kesten; and the First Baptist Church, represented by Mattie Anderson. Kesten, the village justice, was accompanied by temple president Richard Stein. Anderson is assistant director of the village housing authority.

The temple got billed $185 bill for 1985-86 water, while the church got hit for $223 for 1976-77. "We were not able to find canceled checks for over 20 years ago, but we feel that it was paid. We're asking for a waiver of the entire amount," Anderson stated. Stein said Temple Shalom "wants to be a good neighbor" and pay the base amount, but asked that penalties be waived.

Lefty Herzog objected to his 1977-78 tax bill of $3,473. "How many people here keep records for 18 years?," Herzog asked the audience, seeming surprised when a woman raised her hand. Herzog claimed he first heard of the bill in 1995.

"I know there was some sort of problem with the record-keeping back then because they all come from the same period," said Seward, treasurer since 1993.

"She doesn't know what she's talking about because my system was perfect. The proof of the pudding -- you tell Robin -- is the cash book. Let those taxpayers find their payments in that cash book," Giustra challenged.

Accounting procedures when he was in office included double entries, annual audits by the firm of Bachrach & Waschitz and by the state, and scrutiny by village attorney Stephen Oppenheim. Delinquent bills were listed in a local newspaper, Giustra added, as they are to this day.

Giustra urged that anyone who believes his accounting erroneous to examine the cash book at village hall. "The control figures match," he asserted, referring to audit procedures.

"If I'm invited [to the next board meeting], I'll go," Giustra said, adding that he recently met with Davidoff and village manager George Panchyshyn on the matter. "They're my friends," Giustra said of village officials. "I wouldn't go over their heads unless I was invited." No one on the board has spoken with him, he said.

"The right to foreclose is not governed by any statute of limitations," said Davidoff. "A tax sale lien is forever. You can't erase it. Only the village board can knock it out," Giustra added.

---

Above text is copyright by the author.
Duplication without permission is prohibited.