FREEDOM OF INFORMATION
COMMISSION
OF THE STATE OF CONNECTICUT
In
the Matter of a Complaint by Final
Decision
Kathryn
A. Hale,
Complainant
against Docket
#FIC 1996-021
Tax
Collector, Town of South
Windsor
and Northeast
Business
Services, Inc. as
Tax
Collector, Town of South
Windsor,
Respondent September
11, 1996
The above-captioned matter was heard
as a contested case on May 9, 1996, at which time the complainant and the
respondent appeared, stipulated to certain facts and presented testimony,
exhibits and argument on the complaint.
Docket #FIC 1995-410, Kathryn Hale v. Mayor and Town of South Windsor,
was consolidated with the above-captioned matter for purpose of hearing. The records at issue were reviewed in
camera following the hearing into this matter.
After consideration of the entire
record, the following facts are found and conclusions of law are reached:
1. It
is found that the respondent tax collector is Northeast Business Services,
Inc., (hereinafter "NBS").
2. Public
Act No. 95-228, section 12, provides in relevant part:
The
secretary of the office of policy and management shall establish a pilot
program, for the fiscal years commencing July 1, 1994, July 1, 1995, and July
1, 1996, in the town of South Windsor for the purpose of improving the tax
collection capabilities of the town.
Notwithstanding any provision of
Docket #FIC 1996-021 Page
2
the
general statutes or regulations adopted thereunder, the town of South Windsor
is authorized for the period of the pilot program, to employ a third-party,
acting under the direction of the town manager, to collect current and
delinquent property taxes, interest and fees….
3. It
is found that the town of South Windsor (“town”) entered into an agreement with
NBS, whereby NBS was appointed to serve as the town’s tax collector
(hereinafter "agreement").
4. It
is found that by letter of request dated January 2, 1996, the complainant
requested that the respondent provide her with a copy of the respondent’s
audited financial statements for any fiscal year ending after May 4, 1994,
(hereinafter “requested records”).
5. Having
failed to receive access to the requested records, the complainant, by letter
of complaint dated January 15, 1996 and filed with the Commission on January
17, 1996, alleged that the respondent violated the Freedom of Information
("FOI") Act by denying her access to the requested records. The
complainant requested that the Commission impose a civil penalty upon the
respondent.
6. Section
9 of the agreement provides that:
(a) NBS shall submit its current year-end
financial statement in the form of an independent audit which shall be prepared
by a CPA licensed in the State of Connecticut.
Said financial statement shall be submitted to the town on a timely
basis each year during the term of this Agreement.
(b) The Town, through the Town Manager and/or
his/her designee, reserve the right to inspect and audit any and all tapes,
books or other records of the Tax Collector and/or NBS as Tax Collector for the
Town upon reasonable notice and at reasonable times.
7. Section
1-19(a), G.S., provides in relevant part that:
Docket #FIC 1996-021 Page
3
Except
as otherwise provided by any federal law or state statute, all records
maintained or kept on file by any public agency, whether or not such records
are required by any law or by any rule or regulation, shall be public records
and every person shall have the right to inspect such records promptly during
regular office or business hours or to receive a copy of such records in
accordance with the provisions of section 1-15.
8. It
is found that in its capacity as tax collector of the town, the respondent is a
public agency within the meaning of §1-18a(a),
G.S., and that the records kept and maintained by NBS in its capacity as tax
collector are public records, within the meaning of §1-19(a),
G.S.
9. It
is found that the requested records are records of the respondent in its
capacity as a corporation.
10. It
is therefore concluded that the Commission lacks jurisdiction over this
complaint because the requested records are not the records of a public agency.
11. In
light of finding 10, above, it is not necessary for the Commission to address
the respondent’s claim of exemption pursuant to §1-19(b)(5),
G.S.
12. The respondent’s request for a civil penalty is denied.
The following order by the
Commission is hereby recommended on the basis of the record concerning the
above-captioned complaint:
1. The
complaint is hereby dismissed.
2. This
decision should not be construed to mean that any records of NBS concerning
NBS’s duties and compensation as tax collector of the town, and any records of
tax revenue, not otherwise exempt from disclosure, shall be deemed
confidential.
Approved by Order of the Freedom of Information
Commission at its regular meeting of September 11, 1996.
__________________________
Elizabeth A. Leifert
Acting Clerk of the Commission
Docket
# FIC 1996-021 Page
4
PURSUANT TO SECTION 4-180(c), G.S., THE
FOLLOWING ARE THE NAMES OF EACH PARTY AND THE MOST RECENT MAILING ADDRESS,
PROVIDED TO THE FREEDOM OF INFORMATION COMMISSION, OF THE PARTIES OR THEIR
AUTHORIZED REPRESENTATIVE.
THE PARTIES TO THIS CONTESTED CASE ARE:
Kathryn A. Hale
174 Woodland Drive
South Windsor, CT 06074
Tax
Collector, Town of South Windsor and Northeast Business Services, Inc. as Tax
Collector, Town of South Windsor
c/o John
Logan, Esq.
Sullivan,
Reis, Sanchy & Logan
9
Mason Street
Torrington,
CT 06790
__________________________
Elizabeth A. Leifert
Acting Clerk of the Commission