The Shaker Pines Lake Association, Inc. is empowered by a special charter granted by the State of Connecticut Legislature to levy a “tax” on property owners within the area specified in a map on file in the Town of Enfield clerk’s office. These monies are used for the expenses incurred in the care and maintenance of the lake and properties.
The Tax Collector, voted into office annually, by the Shaker Pines Lake Association at the Annual Meeting, has the powers of Municipal Tax Collectors. According to the Office of Policy and Management, we are to follow the “Statutes Pertaining to the Assessment and Collection of Local Property Taxes and Miscellaneous Pertinent Section” Taxation Document #346.
The Tax Collector is voted in annually at the Annual Meeting. The Executive Board at the Annual Meeting recommends the tax rate. Those Association members present at the meeting vote on the proposed rate.
Taxes are due and payable by July 1 of the current year. If taxes are not paid by August 1, an interest charge of 18% per year (1.5% per month) is added to the amount due. There is a minimum charge of $2.00.
If taxes are not paid by December 31, a lien continuing for 15 years is placed on the property at a charge of $24.00. This lien is placed each year that the taxes are not paid. Each time the lien is placed, the lien fee is added to the amount due.
Any payment made must be applied to the oldest outstanding tax and related charges. (Sec.12-172 thru Sec 12-175)
If a lien is placed on a property and the property is sold, and the closing attorney does not pay off the lien recorded with the Town of Enfield Clerk’s office, the lien fees, interest and taxes due are transferred with the property. The new owner then becomes responsible for any amounts due.
The monies collected are deposited immediately in the bank and reported to the Treasurer of the Association. If an owner cannot pay in full, monthly payments can be arranged.
The largest percentage of tax monies collected goes directly toward maintaining the lake (treatment of weeds, algae, etc.) for all members to enjoy.