APRIL 4, 2013 I would like to take this opportunity to express my appreciation to Marilyn Browne for her exemplary service

to the Division of Local Services (DLS) for the past twenty seven years. As a former mayor, I never fully involved myself in the intricate details of a property recertification cycle. I always relied on the city's assessors to carry out the Bureau of Local Assessment (BLA) statutory requirements. After joining DLS, I credit Marilyn and her team for teaching me the complexities of the process both at the local and BLA level. I've asked her countless questions over the past six years as Deputy Commissioner. She always responded in a manner that made even the most complex concepts understandable. She's been a mentor to me and many DLS staff. Marilyn takes her work seriously. She's a true professional. Her smile can light up a room, and her frown can send an instant message that perhaps a little re-thinking is in order. We've had countless conference calls and meetings with local officials on how their community should proceed on a difficult assessing issue. I've never heard her say that we're not going to assist or that a task or obstacle was too great. She understands the challenges that assessors face with limited resources day in and day out and that guides her decision making. Her background as an elected assessor in the Town of Plympton was extremely valuable to her in setting policy here at DLS. I truly appreciated Marilyn's commitment and support of local government. From her position, she has maintained her steadfast commitment to fairness and efficiency always focusing on the idea that our shared duty is to the taxpayer above all else.

Another major contribution Marilyn has made to the DLS team is her dedication to City and Town, our newsletter. Prior to her appointment as Editor Emeritus, Marilyn oversaw the publication as a monthly newsletter that was mailed to thousands of local officials to a now twice-monthly e-newsletter sent to more than 8,500 subscribers. She's served as faithful writer who excelled at taking complicated assessing methodologies and breaking them down into layman's terms. She encouraged staff to write articles and was always willing to assist them in that endeavor. Most recently, she embraced the change in format and content that staff and readers overwhelmingly suggested. Marilyn always spoke at editorial board meetings of the importance of DLS' unique and important role in providing in-depth analysis on various aspects of our statutorily responsibilities. Her insight at board meetings will be missed. However, she has assured all of us that she will continue to read City and Town and offer thoughtful suggestions. It is an honor for the editorial board of City and Town to dedicate this issue to Marilyn. To express our gratitude, we will be retiring the position of Editor Emeritus upon her departure. I know I can speak for all of the DLS staff and the hundreds of local officials who have worked with her over the years in thanking Marilyn for what she has done for DLS and the assessing community. Thank you, Marilyn. We are all forever grateful. Robert G. Nunes Deputy Commissioner and Director of Municipal Affairs Nunesr@dor.state.ma.us

Perhaps what Mr. Nunes writes of Ms. Browne is true, but this I know to be true as well: In October 2011 I reached out to her about serious financial concerns pertaining to Wonderland, MA 01005’s Assessors Office. I never received a reply. Nothing. This from an individual who supposedly possesses a steadfast commitment to fairness and efficiency always focusing on the idea that <DoR’s> shared duty is to the taxpayer above all else…

From: craig shibley [mailto:shibley@charter.net] Sent: Thursday, October 20, 2011 9:28 AM To: bladata@dor.state.ma.us Cc: shibley@charter.net Subject: RE: Town of Barre Importance: High

Ms. Browne: I am a resident of Barre. My family and I have lived here for eight years. It has recently come to my attention potential land valuation irregularities that could be adversely impacting the municipality’s fiscal affairs. The valuations – for both commercial and residential parcels – reflect the Assessors Office’s triennial certification from 2010. A casual review of this report shows what appears to be substantial valuation “swings”. Additionally, the municipality’s so-called “Chapterland” properties, likewise, need to be closely examined. I have reviewed many documents associated with this program – CH61, 61A, and 61B lands – and in many cases found liens never recorded, roll-back taxes never paid, right-of-first refusal never offered, forest management plans not updated, agricultural uses falsely reported, and revenues not confirmed. Furthermore, the Town of Barre recently completed an Open Space Report in conjunction with the Central MA Regional Planning Commission. This report addressed a myriad of issues including a comprehensive list of the community’s Chapterlands. However, upon further inspection this official report in no way accurately reflects all the lands under protection. I’d further submit to you that there’s substantial abuse occurring. I am asking the DoR to look into these allegations and perhaps require this municipality to retain an outside entity to conduct a comprehensive audit if the claims herein can be substantiated. If you are not the individual whom such matters should be addressed then I’d kindly ask you to forward this email to the appropriate party and “cc” me. Please let me know what, if any, action will be taken. Sincerely, Craig P. Shibley 151 Butterworth Road *****

From: craig shibley [mailto:shibley@charter.net] Sent: Thursday, November 10, 2011 9:07 AM To: 'craig shibley' Cc: shibley@charter.net; Senator Brewer (Stephen.Brewer@MASenate.gov) Subject: RE: Town of Barre

Good Morning Ms. Browne: Three weeks ago I reached out to you about a legitimate concern pertaining to Barre’s fiscal matters. I’ve yet to receive an acknowledgement. Now media reports have recently come out revealing the Town is missing more than $1.2 million dollars yet no criminal investigation is being sought by local officials. I am asking you to reply to this email and the concerns raised herein. I’ve cc’d Senator Brewer in this correspondence. Regards, Craig *****

A reply never came. Even Sen. Brewer has remained silent nearly 18 months later. In fact on November 10, 2011 I sent Brewer a separate email concerning nearly one million dollars of missing funds and requested he forward this to DoR in order to ensure the scope of the forensic audit extended well beyond alleged missing property tax payments. http://www.scribd.com/doc/76716744/Senator-Brewer-s-Continued-Silence Not a peep from Wonderland’s public servant. Brewer’s silence is reprehensible. Marilyn Browne’s silence is unnerving.

DoR’s silence is disturbing.

So toast Ms. Browne all you want Deputy Commissioner Nunes. But from where I stand she – along with DoR – is partially to blame for all that’s transpired in this rotten Hole. Time will soon tell whose assessment of the Facts is correct because Silence will soon be confronted by the Truth – and all will be revealed. #####

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