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Massachusetts Department of Revenue Division of Local Services <br /> NavieelK Bat,Commissomr Roberl G.Nunes,Deputy issi ner&Directoro unx A ars <br /> C <br /> October 31,2008 <br /> Howard Baker-Smith <br /> Chairperson,Dartmouth Community Preservation Committee <br /> Dartmouth Town Hall <br /> Dartmouth,MA 02747 <br /> Re: CPA Funding to Pave Parking Lot <br /> Our File No. 2008-564 <br /> Dear Mr. Baker-Smith: <br /> You requested an opinion as to whether monies in the Dartmouth Community <br /> Preservation Fund may be expended to pave and level an existing unpaved parking lot <br /> serving athletic fields operated by the Dartmouth Youth Soccer Association ("DYSA"). <br /> We conclude that such expenditures are not within the scope of the Community <br /> Preservation Act ("CPA"),G.L. c.44B,§ 1 et seq. <br /> The CPA authorizes the Dartmouth Community Preservation Committee to <br /> make recommendations to the Town government "for the acquisition,creation and <br /> preservation of land for recreational use...." G.L, c.44B,§5(b)(2). Recommendations are <br /> also permitted "for the rehabilitation or restoration of ... land for recreational use ... <br /> that is acquired or created as provided in this section." Id. "Preservation" is defined as <br /> "protection of personal or real property from injury,harm,or destruction,but not <br /> including maintenance." G.L.c.44B,§2. "Maintenance"in turn is defined as the <br /> "upkeep of real or personal property." By contrast, "rehabilitation" is defined as "the <br /> remodeling,reconstruction and making of extraordinary repairs to ... lands for <br /> recreational use... for the purpose of making such ... lands for recreational use ... <br /> functional for their intended use ...."Id. <br /> Since the parking lot and soccer fields in question were not acquired or created <br /> With community preservation funding,permissible expenditures are limited to the <br /> "preservation" of the recreational land. Eligible activity would have to protect the <br /> parking lot from "injury, harm, or destruction"but not constitute "maintenance." <br /> However, the proposed improvement to the real property does not appear necessary in <br /> order to protect the recreational lands from"injury,harm,or destruction."Id. There is <br /> no indication of impending harm to the real property in the two-page proposal you <br /> Post Oft a Bax 9569,6oslon,MA 021149569, Tel:617426.2300;Fax 617-6264330 <br /> 19 <br />