The solar farm located on Rte. 32 North, in China. (Photo by Roland Hallee)

by Mary Grow

CHINA — Almost three hours of discussion with three lawyers and one assessor left China’s Board of Assessment Review members informed about assessing the value of a community solar farm, but not ready to make a decision on whether the one in China is assessed fairly.

The community solar array is located on Three Level Farm on Route 32 North. After assessor William Van Tuinen valued it, developer ReVision Energy appealed, claiming overvaluation resulting in overtaxation.

Van Tuinen’s illness prevented his reviewing the appeal. It was therefore deemed denied. The presumptive denial brought the issue to the Board of Assessment Review at a Dec. 18 meeting.

ReVision chief counsel and director of development Steve Hinchman and attorney Kristin Collins represented ReVision. Van Tuinen spoke for himself, and attorney Amanda Meader represented the town’s interest.

After presentations and discussion, board members accepted member Sheri Wilkens’ recommendation to postpone a decision. Their next meeting is scheduled for Thursday evening, Jan. 10. Meanwhile, it was suggested both parties and any board members who so choose prepare brief summaries of main points and positions.

Discussion revealed disagreements over five issues.

The first is how to determine the initial value of the project, and the related second is the proper method of calculating ongoing value and depreciation. The third is whether property taxes should be related to income investors derive from the project. The fourth is what value, if any, remains at the end of the project’s lifetime, and a subsidiary issue is how to define the end of the lifetime.

Van Tuinen and Hinchman said there are three ways to establish value: by looking at prices for which similar projects have sold, irrelevant in this case because no one in Maine has bought or sold a community solar farm; Discounted Cash Flow (DCF) model, which Van Tuinen used with modification; and construction costs.

Hinchman analyzed construction costs at length, pointing out the additions to materials and labor in the form of costs like leasing land, getting permits and organizing the solar farm’s owners’ group.

He argued that Van Tuinen had failed to depreciate the value of the solar farm fast enough, pointing out how quickly solar technology becomes obsolescent. Van Tuinen replied that the DCF method covers obsolescence.

Hinchman further argued that the tax Van Tuinen calculated amounted to more than 13 percent of income generated; the correct tax should not exceed five percent, he said. Starting with a five percent tax, Hinchman calculated an assessed value of less than $91,000; Van Tuinen’s figure is around $275,000.

Van Tuinen objected, asking for evidence of Hinchman’s claimed ceiling and saying ReVision “presented the tax they’d like to have” and tried to work backward to set it.

Hinchman also claimed Van Tuinen’s residual value is too high, because used solar equipment is worthless. After 20 years he expects the expense of removing the solar panels would equal any resale value, so the solar array should be valueless after 20 years.

ReVision’s lease runs for 30 years with the option of two five-year extensions, and Van Tuinen said the ReVision website claims 40 years of energy generation.

source: http://www.vassalboro.net/

by Mary Grow

Vassalboro selectmen spent the first third of their Dec. 20 meeting again discussing options and future costs for dispatching services for the town’s policeman, fire departments and first responders. They concluded they still lack enough information about county and state intentions to make a decision.

“We’ve all been at meetings all week long,” Town Manager Mary Sabins said, summarizing efforts to get more information from county commissioners, other town managers at an area meeting and the Regional Communications Center in Augusta.

Board Chairman Lauchlin Titus repeated that Vassalboro is looking at a significant increase in dispatch fees with the current proposed changes. First Responders are concerned about life-threatening delays if connecting different parts of the system is not simplified.

The other major topic Dec. 20 was whether to convert to LED (light-emitting diode) streetlights. Selectmen have considered a proposal from one of several companies offering LED lights; Central Maine Power Company recently joined the list, and Sabins likes their plan because it does not transfer maintenance responsibility to the town.

Selectmen authorized her to sign an agreement with CMP, after an inventory to find out how many lights Vassalboro has, whether all are necessary and whether any more are needed.

Vassalboro is supposed to have 113 streetlights, Titus said. However, board member John Melrose said, CMP’s lists have been found not to be entirely accurate in other towns. He and Titus suggested a GIS map showing the lights and creation of a small committee to locate them and advise on additions or subtractions.

In other business, Sabins said the Vassalboro Historical Society’s representative signed the proposed lease with the town for the former East Vassalboro schoolhouse. Selectmen also signed.

Selectmen unanimously reappointed Catherine Coyne as registrar of voters for another two-year term.

The next regular Vassalboro selectmen’s meeting is scheduled for Thursday evening, Jan. 10, 2019.

Daniel Constanzer, a China Village firefighter, monitors a controlled burning of what remains of the old Killdeer Lodge. (photo courtesy of Mary Ann Constanzer)

The fireplace stands alone as the lodge burns. (photo courtesy of Mary Ann Constanzer)

(Read our story on the history of Killdeer Lodge here.)

On December 15, China Village Fire Department conducted a controlled burning of the old Killdeer Lodge, on Lakeview Drive, in China. The structure that housed memories of a time gone by was burned to the ground and, as so many endings we experience, we are grateful for the memories that can never die or simply go up in smoke. Fire chief Tim Theriault, and volunteer firefighter Daniel Constanzer, left, were on site throughout the day assuring it was done in a safe manner.

Despite a brief period when a bit of wind presented itself, all went well. Middle photo, the famous fireplace stands in the background of the smoldering remains. Below left, inside Killdeer Lodge in its heyday. Below, Joan Ferrone can be seen, in 1995, dressed in a costume in front of the lodge when it housed her husband Jim’s model train business.

Killdeer lodge with its front porch intact (photo courtesy of Jim Ferrone)

The inside of Killdeer Lodge (photo courtesy of Jim Ferrone)