Cyclical Revaluation & General Assessing Support

Cyclical Revaluation of all properties and General Assessing Support in the Town of Deerfield, New Hampshire 

“RFB Revaluation & Assessing Bid 2024 – 15”

TABLE OF CONTENTS

Introduction   3 

BACKGROUND AND REQUIRED SERVICES   3 

SCOPE OF SERVICES   3

REVALUATION SERVCES TO BE PROVIDED   5

GENERAL ASSESSING SERVICES TO BE PROVIDED   7

COMMENCEMENT AND COMPLETION OF WORK   9

PROCUREMENT TIMETABLE & REVALUATION SCHEDULE DATES   9

PAYMENT SCHEDULE   10

PROPOSAL SUBMISSION INFORMATION   10

GENERAL GUIDELINES   11

CONTRACT AWARDS   13

APPENDICES  

APPENDIX A (GENERAL BREAKDOWN OF PARCELS)   16 

Introduction 

The Town of Deerfield, New Hampshire (the "Town") is seeking two (2) proposals for (1) a Cyclical Reappraisal of values of all taxable, non-taxable and exempt properties situated within the Town utilizing the Town’s current Avitar CAMA system and (2) a proposal for General Assessing Services to the Town.  The effective date of the revaluation shall be April 1, 2025.  The valuations and appraisals of all properties shall reflect full market value as of the effective date. 

The Town of Deerfield covers approximately 51 square miles or 32,497 acres of land consisting of 2,341 parcels.  The general break-down of the 2024 parcel count is found in Appendix A: 

Deerfield’s last total revaluation was conducted in 2020.  The Town’s assessing information is currently contained on cards produced by Avitar Associates of N. E., Inc. CAMA software. 

The cost associated with responding to this RFP shall be borne solely by the responding bidders and are not reimbursable in any way. 

Background and Required Services 

Scope of Services 

The Town of Deerfield would like the Bidder to formulate the Scope of Services in a manner that is consistent with the nature and scope of their particular services and operations, and with the Administrative Rules which govern or come to bear upon revaluation Contracts in the State of New Hampshire.  However, the following minimum services shall be addressed specifically within the Contract in order for the Proposal to be considered as a qualified bid: 

1.          Good Faith:  The Contractor shall, in good faith, use its best efforts to assist the Town in determining accurate and proper market valuations, and shall work closely with all Town Officials, the Assessing Clerk and Board of Selectmen to ensure a successful program. 

2.          Public Relations:  The Contractor shall take measures at all stages of the operation to foster and maintain good relations with the taxpayers and residents of the Town, Town Officials, Agents, and Town Employees.  The Contractor shall further present a plan for the dissemination of information to the taxpayers and residents via press, radio, the local cable television station, and web-based notices that shall serve to inform and educate the public at large of the following points at a minimum: 

a)         Necessity of a revaluation program

b)         Progress and status of the project

c)         Goals of the project

d)         Roles of the Town, Contractor, and Town Administrator

e)         Qualifications of the Contractor

f)          Necessity of home/business owner cooperation

g)         Disclosure aspects throughout the project

h)         On-going nature of completed system 

The Contractor shall make available a supervisor of the Contractor, skilled at public speaking endeavors, to meet with and address citizens groups, service clubs, and other interested groups as a means of establishing and promoting understanding and support for the revaluation program and sound assessing procedures and administration.  The Contractor shall supply visual aids and other media at its disposal to this end at no cost to either the Town or participants.  Electronic files suitable for posting on web sites shall be provided to the Town within two (2) days of the first event to the Town Administrator and each event thereafter if the contents have changed. 

The Contractor shall further prepare monthly public information notices advising citizens of the progress of the project.  All prepared releases shall be submitted to the Town Administrator prior to public dissemination.  Press releases, public notices of all kinds, or web postings on either the Contractor’s web site or the Town’s web site shall first receive approval from the Town Administrator before release. 

3.            Employees:  As a condition of the Contract, the Contractor’s employees, agents, or sub-contractors shall at all times treat the taxpayers, residents, and Town employees with respect and courtesy.  The Contractor shall take appropriate and meaningful disciplinary measures against those who violate the terms of this provision. 

The Contractor shall employ experienced and competent appraisers who have been approved first by the NH Department of Revenue Administration and then by the Town, in the grading, classifying and appraising of all property covered by this contract including all necessary field appraising of all property covered by this contract.  All necessary field assistants employed by the Contractor shall be competent to perform the work they are called upon to do. 

The Town, at its sole discretion, shall reserve the right to request that any employee involved in the project be removed for any reason it deems appropriate or in the best interests of the Town.  The Contractor shall comply with this provision upon request by the Town. 

The Contractor shall not employ or compensate, in any way, a Town Officer, agent, or employee or any member of the family of such officer or employee in the performance of any work under the Contract. 

The Department of Revenue Administration, Property Appraisal Division, must first approve all employees assigned to the project for the activities they shall be assigned to perform.  Further, the Town shall approve all employees assigned to the project before commencing their activities. 

All employees working outside the Town Hall or assigned office quarters shall, at all times, wear an identification card, which shall include an up-to-date photograph, supplied by the Contractor,  in a format acceptable to the Town, on a conspicuous location upon their person.  All employees shall be required to allow close inspection of the identification by any interested Town taxpayer or resident upon request. 

4.          Supplies:  The Contractor shall provide all records, paper products, appraisal and data cards, computer supplies, equipment, literature, calculators, portable computers, and the like, adequate for the successful execution of the Contract. 

The Town shall supply office space, lighting, telephone, copy machine, and furniture adequate for the purposes of executing the Contract, and shall further supply the computer and printer for the facilitation of data storage, processing, and Avitar Associates of N.E., Inc. CAMA system use. 

5.          Forms:  All forms utilized throughout the project shall first be approved by the Town as to format, design, content, shape, size, color and quality.  Such forms are to include, but are not limited to data collections forms, assessment record cards, income and expense forms, file control forms, quality control forms, telephone log forms, incident forms, inventory content forms, and the like. 

6.          Assessor’s Records:  The Contractor shall use a system of parcel accounting that is acceptable to the Town.  Existing assessing records may be reviewed upon request to the Town; however, records are not to be removed from the assessors’ office without the express permission of the Town Administrator. 

 7.         Review:  Prior to Turnover, the Contractor shall review the USPAP compliant Revaluation Report with the Town.  Attendees may include, but not be limited to, the Selectmen, Town Administrator, Town Clerk/Tax Collector, and Assessing Clerk. 

8.           Turnover:  Upon final maintenance of all properties by the Contractor no later than the date for “Final Values to   Selectmen”, the Contractor shall deliver to the Town, in completed and final form, and in good order, the following deliverable products:

•           An estimate of market value for each property situated within the Town along with a current use value when applicable;

•           A final property record card, with data and value current and accurate, for each parcel in the Town;

•           A manual describing base values for all land and building classifications, depreciation schedules, and special conditions applied throughout the project;

•           A manual describing income, vacancy, and expense models, along with capitalization rates and schedules utilized throughout the project;

•           A manual describing coefficients, variables, or factors utilized in multiple regression routines or direct sales comparison routines including any weighting procedures;

•           Documentation regarding all sales analyses and analyses of any kind performed throughout the course of the statistical revaluation, in a bound, indexed booklet or notebook;

•           Avitar CAMA system in good working order, with all data and values current and accurate;

•           All manuals utilized throughout the course of the project;

•           All presentations utilized throughout the course of the project;

•           Bound manual defining all codes utilized on the record cards or Avitar CAMA system;

•           Source or field records with any correspondence, hearing sheets or other worksheets, including review appraisers instructions enclosed or attached, filed in map and lot order;

•           Maps showing delineated economic neighborhoods;

•           The foregoing manuals/documentation must be USPAP compliant.

•           The foregoing manuals/documentation shall also be supplied in a Microsoft Office 2010 or later (Excel, Word, and PowerPoint) readable format suitable for editing and making documentation updates or changes.  PDF files shall not be submitted unless an explanation is accepted by the Town. 

Revaluation Services to be Included 

All services shall be performed in a professional manner in accordance with the New Hampshire Department of Revenue Administration (“DRA”) Rev 600 rules; DRA's update agreements, and any relevant rules and standards as adopted by the Assessing Standards Board (ASB). 

1.          Perform complete exterior and interior inspection (Full Update of values with a full field review) and appraisal of all properties within the Town.  The existing property cards may be used for reference; however, all data on the cards, other than lot measurements, must be verified by measurement and inspection.  The contractor shall attempt to set up appointment, and provide evidence of such, with the property owner and if necessary, follow up with callbacks.  Form letters, approved by the Town, will be sent to taxpayers if an interior inspection could not be performed.  “Best and highest use” must be assumed if interior inspections cannot be completed. 

2.            Perform sales analysis of all sales, determining appropriate classification using data from April 1, 2023 through April 1, 2025.  The sales analysis and final values shall be determined as of April 1, 2025. 

3.          Utility parcels are shown for information only and will be subject to negotiation as to which specific parcels shall be included in the Bidder’s assessing contract. 

4.          Input all property records and sales analysis data into the Town's Avitar CAMA system and generate new values for the entire Town. 

5.            Make progress reports to the Board of Selectmen, Town Administrator, Tax Assessing Clerk, and DRA Monitor, when required and as agreed to by both contract parties. 

6.            Interact with the residents of Deerfield including, but not limited to, ongoing progress reports, notification of revaluation results and informal reviews.  All such information wherever possible shall be posted to the Town Website by the Town staff. 

7.            All communications to the taxpayers are the responsibility of the Bidder and must have prior approval by the Town Administrator. 

8.            Provide appropriate public and media information to ensure effective communications regarding the property assessment process.  All information shall be made available in a timely fashion to allow inclusion in local newspapers and posting in two public places within the Town.  All costs shall be the responsibility of the Bidder. 

9.            Develop and distribute all communications to taxpayers advising of the preliminary assessments and schedule the informal review of assessments.  All mailings shall be by first class mail and all costs for mailings shall be the responsibility of the Bidder.  The Bidder shall be responsible for scheduling hearings, with assistance from the Town if needed.  Said ‘Hearings’ shall be a minimum of three (3) days duration with evening and Saturday scheduling available.  The notification shall contain instructions regarding the appeal process for abatement per RSA 76:16, RSA 76:1-a, and RSA 76:17. 

10.          Bidder shall notify by first class mail all property owners addressed during the hearings of the disposition of their review stating whether or not a change in value has resulted, and the amount, along with instructions for appealing the informal review process. 

11.          Develop a USPAP compliant manual based on the most current version of Standard 6, to be available at the time of the informal hearings with a final copy supplied to both the Town and the Department of Revenue Administration at the completion of the project. 

12.          All field cards, logs, and work documents such as property record cards in hard copy, electronic or both formats shall be kept at all stages and be retained as property of the Town.  All review meeting schedules, property record cards, before and after changes, worksheets and any other documentation provided at the time of the review meetings shall be turned over to the Town when complete. 

13.          Bidder is responsible for reviewing all abatement applications resulting from the 2025 Revaluation.  All abatement recommendations for those reviews will be in writing and submitted to the Board of Selectmen.  

14.          Bidder agrees to defend and support all values established for the revaluation tax year upon appeals to the NH BTLA or Superior Court, in all cases where the appeal has been submitted in a timely fashion as prescribed by law. 

General Assessing Services to be Included 

All services shall be performed in a professional manner in accordance with the New Hampshire Department of Revenue Administration (“DRA”) Rev 600 rules; DRA's update agreements, and any relevant rules and standards as adopted by the Assessing Standards Board (ASB). 

1.          General Assessing 

a. Office Hours:                 This time is set aside to meet with taxpayers and department heads in matters associated with assessment procedures, valuations, etc. as well as field work, as needed and the duties described below. 

b. Duties:                            Shall include, but not limited to, routine assessment tasks which are normally part of the assessor’s duties including:  administration of the Timber Yield Taxes, Excavation Yield Taxes, applications for current use, blind and elderly exemptions, and veterans’ credits. 

i. Map changes:   The Bidder shall reassess and generate new values for any new parcels created from subdivisions and developments which have occurred prior to April 1st of the tax year. 

ii. Pick-ups:         The Bidder shall adjust values due to: new construction, demolitions, omissions, subdivisions, current use changes, or exemptions and credits. 

iii. Meetings:       The Bidder shall be available for any normal meeting not to exceed an average of one (1) per month with the Board of Selectmen for any assessment or budget matter.  This meeting will be on a regularly scheduled Board of Selectmen meeting night.  Meetings will be scheduled as early as possible on the agenda. 

iv. Abatements:   The Bidder shall consider all properly filed abatement requests by any taxpayer and, after review and research, shall make a written recommendation to the Board of Selectmen. 

     c. Appeals:                            The Bidder shall represent the Town and its best interest in all abatements or appeals. 

     d. Other:                                Other duties and special assignments or tasks involving valuations shall be considered by the Bidder if reasonable and time is available and cost is not economically prohibitive for the Bidder. 

     e. Sales Ratio:                       The Bidder will review and verify sales as required by the DRA and provide, if needed, a ratio report for the Board of Selectmen by December 1st with plans for next year to resolve any disproportionate assessments. 

f. DRA Monitoring:             The Bidder will meet and work with State Monitors to ensure the Town is meeting all certification requirements of the DRA and to maintain a good working relationship with the State Monitors. 

2.            Annual Data Verification 

The Contractor shall begin the verification of existing assessment data in order to ensure reliability and equity between taxpayers and ensure that physical data is accurate.  This process involves the measuring and listing for each parcel, both taxable and non-taxable as required.  Any property without an interior inspection after April 1, 2025 shall be required to have an interior inspection to verify and confirm all listing data. 

Any interior inspections not completed during the initial field visit, no matter the reason, shall be followed up with a Town approved company form letter using first class mail to those taxpayers informing them of the importance of such an interior inspection and the procedure to make an appointment for one or a follow-up, town approved form letter using first class mail will be sent instructing taxpayers to call by a specified date to make arrangements for an interior inspection. 

Any and all corrections shall be made to the existing assessment record and said procedure shall be considered a part of the yearly maintenance (pick-ups) process. 

                The Town will be responsible for any mailing or registry recording fees. 

3.          Miscellaneous Information Is this pre or post award?  

        a. Additional time:            If needed beyond the days agreed for any assessing or appeals, not including abatements and data verification, it shall be billed hourly including travel time, if any. 

        b. MS-1 Report:                The Contractor shall assist and ensure the MS-1 report is accurate and completed by September 1st each year. 

       c. Notices:                           Any general notice to the public will be generated and mailed at the Town’s expense. 

       d. Coordination:                 The Town Assessing Clerk shall be kept informed of all work, schedules, completion date, and staffing assignments. 

       e. Travel Time:                   The Contractor shall be responsible for travel time and mileage as a non-reimbursable expense for the base hours bid. 

       f. Relationship:                   The relationship between the Contractor and the Town shall be that of an independent contractor.

4.            Town Responsibilities 

a.    A Town employee will be assigned by the Town to aid the Contractor with their duties.  The employee’s responsibilities will include: 

i.          Computer entry of assessment data as approved changes are made. 

ii.         Responding to any taxpayer’s request for exemption, credit, current use, abatement, or appeal applications.

iii.        Helping taxpayers interpret assessment facts as contained on individual cards.  If unsure, the question(s) should be forwarded to the Contractor for a response. 

iv.         Aiding the Contractor by acting as the administrative assistant.  Duties may include typing, record keeping, appointment scheduling, or any other duty typically associated to a proper and efficient administration of assessment tasks. 

v.          The cost of mailings, public notices, or publications for General Assessing will be the responsibility of the Town. 

5.          Company Responsibilities are included elsewhere in this RFP. 

6.          Statements 

Monthly statements detailing services rendered during the month shall be provided by the Contractor and paid by the Town within 20 days unless a written question or concern of the statement is provided to the Contractor describing any problem at which time payment may be held until a written answer is given or the problem or concern is corrected. 

Commencement and Completion of Work 

1.            The project shall begin no later than 30 days after the execution of a contract between the winning Bidder and the Town, or on such other date as agreed by both parties to the contract.  The project shall begin with a meeting among Town Officials, the winning Bidder and the Department of Revenue Administration (DRA). 

2.            The project shall be concluded and the final results delivered to DRA Monitor two weeks prior to the Selectmen receiving them in accordance with the below schedule. 

3.            Appraisal software shall be updated by September 1, 2025 and shall contain current assessment data for all properties in the Town of Deerfield as of that date. 

4.            The revaluation shall be considered complete only when informal reviews have been completed, the figures reviewed by the DRA Monitor and then by the Board of Selectmen, changes have been made as required, the Board of Selectmen has accepted the new values, and all data has been entered into the assessing program on the Town's computer system. 

5.            The revaluation shall also only be considered complete when the Contractor has completed defending appeals of assessments after revaluation. 

Procurement Timetable & Revaluation Schedule Dates 

Proposed Bids Due: August 28, 2024 by 2:00 pm

Contract Awarded: Upon approval by Board of Selectmen

Begin Update: April 1, 2025

Completion of Market Sales and Analysis: June 1, 2025

Completion of Draft Valuation: July 1, 2025

Completion of values: July 25, 2025

Taxpayer Hearings: To be scheduled upon need

Final Values to the DRA Monitor August 18, 2025

Final Values to Selectmen: September 1, 2025  

Payment Schedule

Completion of Market Sales and Analysis: 25% of Contract Value

Completion of Draft Valuation: 25% of Contract Value

Acceptance of Final Values by the DRA Monitor 25% of Contract Value

Acceptance of Final Values by Selectmen: 25% of Contract

Proposal Submission Instructions

Bidders shall submit:

·        Sealed - Six (6) proposal copies marked “RFB:  Revaluation –Bid 2024-15”. 

·        Bidders shall submit one (1) identical electronic copy on a thumb drive or CD/DVD;

·        Bids shall be made part of this invitation, and shall be received by John Harrington, Town Administrator, at the Town Administrator’s Office, 8 Raymond Road, Deerfield, NH, no later than 2:00 PM on August 28, 2024. 

Send or deliver to: 

Deerfield Board of Selectmen

Post Office Box 159, 8 Raymond Road

Deerfield, New Hampshire 03037-0159

Interested assessment companies ("Bidders") are invited to submit proposals that shall include: 

1.          The Bidder's ability to provide the services and minimum specifications described below, in accordance with the New Hampshire Department of Revenue Administration (“DRA”) Rev 600 rules, DRA's update agreements, and any relevant rules and standards as adopted by the Assessing Standards Board (ASB); 

2.          Name, telephone number, mailing address, and email address of person(s) to be contacted for further information and clarification. 

3.          Bidder's ability to conform to Procurement timetable and Revaluation schedule below; 

4.          A list of all DRA certified personnel who shall be assigned to Deerfield for the revaluation and ensuing four (4) years of support, including their years of experience and qualifications; 

5.          Listing of all municipal valuation updates completed during the past five (5) years, including client contacts, telephone numbers, email address, and size of municipalities (indicated by number of real estate parcels, scope of services rendered, and date completed under present corporate entity).  Such list must include at least three (3) communities comparable in size and number of homes to the Town of Deerfield. 

6.          Indication of how many years Bidder has been engaged as a company, corporation, partnership, or individual specializing in government tax revaluation services. 

7.          Indication of the Bidder’s web site with on-line data and municipalities available to the public as well as those that require a username and password. 

8.          A General Assessing Proposal for five (5) years beginning January 1, 2025.  General Assessing shall be for a minimum average of two (2) days per week and adjusted upward based on information provided in this RFP and available in the Town Assessing Office.  See detail of services to be provided under Scope of Services.

9.            A Revaluation Proposal for services to begin April 1, 2025 and conclude by July 25, 2025.  See detail of services to be provided under Scope of Services. 

Inquiries may be directed to the Town Administrator at 603-463-8811 Ext. 309, bos@townofdeerfieldnh.com, Monday through Friday 8:00am to 4:30pm.  Tax maps and records are available for review on the Town’s Website www.townofdeerfieldnh.com or at the Deerfield Town Offices, Assessing Department, Monday through Thursday 8:00am to 12:00pm. 

General Guidelines 

1.            Criteria for Selection:  Proposals will be evaluated in accordance with the following criteria:

a.          Company understands of the project, its purpose and scope as shown by the overall work-plan;

b.            Availability and competence of personnel proposed for the project;

c.            Responsiveness to the specifications contained within the RFP;

d.            Competitiveness of proposed cost.

e.            Satisfactory reference checks. 

2.            Financial Responsibility:  Contracts will be awarded only to responsible bidders.  In order to qualify, the Bidder must be prepared to present documentation that they meet the following criteria:

a.          Have adequate financial resources for performance;

b.          Have the necessary education, training, experience, organization, technical qualifications, skills, and facilities;

c.          Have a satisfactory record of performance. 

 3.           Limitations:  This request for proposal (RFP) does not commit the Town of Deerfield to award a contract, or to pay any costs incurred in the preparation of a proposal.  The Town reserves the right to accept or reject any or all proposals received as a result of this request, or to cancel in part or in entirety this RFP if it is deemed by the Town to be in its best interest to do so. 

4.            Proposal Preparation and Submission:

a.          The proposal shall contain the firm fixed price of the proposed effort and shall be complete in its entirety.

b.            Any special services, considerations or contract terms not contained in the RFP shall be referenced in specific detail, along with the total and fixed costs for these services.

c.          Intent to utilize sub-contractors in the execution of the Contract shall be disclosed in the proposal, sub-contractors to be named specifically, and shall show the total fixed costs of such assistance.

d.          Any exception to the RFP must be noted and an explanation as to why the exception is being taken and any alternative clearly stated.

e)         Any additional hardware, software, and associated costs must be defined. 

5.            Revisions and Modifications:

a.          Any questions or inquiries must be submitted in writing by mail, courier, or hand delivery and must be received at the Selectmen’s Office addressed to the Board or Town Administrator.  Any changes in the RFP will be provided to all Bidders of record. 

6.            The Contract:

a.          The Town may award a Contract, based upon offers received, without additional submissions from the Bidder.  Accordingly, the proposal should be submitted on the most favorable terms, from all aspects, which the Bidder can submit.  The Town reserves the right to request additional information, either orally or in writing or additional presentations in support of written proposals.  Nonetheless, the Bidder is cautioned that the proposal shall be subject to acceptance without further clarification.

b.          The Town reserves the right to incorporate minor modifications, which may be required.  The Bidder shall incorporate these changes at no additional costs.

c.          The successful Bidder shall adhere to the DRA Sample contract specifications where appropriate, including, but not limited to, insurance and bond requirements.  . 

7.            Town-Contractor Relationship:

a.          Disagreements and disputes, if any, arising under the terms of this agreement, either at law, equity, or by arbitration shall be resolved pursuant to the laws and procedures of the State of New Hampshire, in which State this agreement shall be deemed to have been executed.

b.          Relationship – The Contractor relationship shall be that as an independent Town Contractor.  As such, the Contractor shall hold the Town, its agents, servants, and employees harmless, at the Contractor’s sole expense, to any liability or legal proceeding occurring as a result of the contractor’s action(s) or omission(s), including injury, death, property damage or any associated expense(s), including costs of defense and reasonable attorney’s fees.  It is understood that legal proceeding resulting from appeals of property valuations or constitutional interpretations concerning property valuations are not subject to this clause.  The Contractor shall also be responsible for providing FICA, Workers’ Compensation, Unemployment Compensation, and Liability to all Contractor employees assigned to work in the Town.

c.          Indemnification - The Contractor shall indemnify the Town and hold its officers, agents, servants and employees harmless from any and all claims, actions, causes of action(s), suit judgments, costs and expenses caused or arising out of the acts or omissions of the Contractor or any of its independent contractors, agents, or employees.  Notwithstanding the foregoing, nothing contained herein shall be deemed to constitute a waiver of the immunity of the Town, which immunity is hereby reserved to the Town.

d.            All data, materials, installed software, documentation and work product of any kind  

                                             pursuant to this Contract shall belong exclusively to the Town 

Contract Awards 

The Town of Deerfield reserves the right to reject any or all proposals, any part of, waive informalities and technicalities, or to accept the proposal that the Town deems to be in the best interest of the Town, regardless of lowest bid amount. 

The Town of Deerfield reserves the right to request additional data or information or a presentation in support of written proposals.  However, the Town of Deerfield may award a contract based on offers received, without additional submissions.  Accordingly, the proposal should be submitted on the most favorable terms from all aspects, which the Bidder can submit. 

The New Hampshire Department of Revenue Administration (“DRA”) requires a contract for review and recommendations before any work shall commence.  Any contract awarded as a result of this RFP shall comply with the contract requirements of the DRA Rev. 600 rules. The Town requests that each Bidder submit a draft Contract(s) substantially consistent with the samples approved by the DRA. 

Frederick J. McGarry, Chairman

Richard W. Pitman, Vice Chairman

Cynthia B. McHugh

William Huebner

Stephen Barry 

DEERFIELD BOARD OF SELECTMEN 

Appendix A