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For thege reasons, Untolano expiained that stié decided'io Toe ta ey ey
Ta oddttan che accpe= aa rote! ‘to report the matter to the Nashua‘Police Department.
vf Sfeecl, Sue explained that she has filed a coniplain With the Department of/Revenue Administration

and(alsoattempted to file-a report with the New Hampshire‘AHomey Gbnéral’s Ofice wi
poate jogo RS meéy General's Ofiice Who advised her to
isch aeae per Police ‘Department. In addition. she stated that rhe was aware the Hoan of Taxé Land
‘ Ppeals would be investigating the matter as well, The Board of Tax& Land Appeals is responsible for
caring appeals of property tax assessments, exemptions or refunds, whether levied by the State or its

meunicipalities and hearing petitions for tax reassessment and determining the adequacy of reassessments.

Detective Frank Lombardi and Detective Sergeant Robert Macleod with the Criminal Investigation Division
were ‘assigned to investigate Ortolano’s concerns. During. this investigation detectives obtained and
reviewed requested documentation from entities to include Ortolano herself, the Assessing Department to
include an independent audit of the Assessing Department by David Comell of Comell Consultants,
Attomey Both and the State Board of Tax & Land Appeals. Detectives conducted dozens of interviews to
include interviews of all the members of the Assessing Department, former Assessing Department
employees, the property owners of the properties identified as receiving favoritism in their assessments,
members of the Department of Revenue Administration responsible for assessor certifications in New

Hampshire.

In regards to the submission of fraudulent mileage reimbursement reports: All daily work and activity logs
that had been generated were compared to the mileage reimbursement forms that Turgiss had submitted. In
reviewing these logs and using Google maps mapping out the shortest possible distances it would have

taken Turgiss to visit the properties he had on specific days. In doing so it was found Turgiss had not over
reported:any of his mileage and actually under recorded the mileage on some days. In speaking with Walley,
she'axplained that on occasion Turgiss would provide her mileage reimbursement forms with errors on them
where ‘Turgiss would put mileage traveled in for days he had not worked. Walley said as part of her job she
would notice these errors and provide the form back to Turgiss for correction prior to sending them to a
Supervisit for approval. Walley said that Turgiss would correct the forms before they were submitted for
approval and payment. Walley confirmed that she had no information to suggest any of the mileage

recorded on:tne!forms was fraudulent or that Turgiss‘had ever been compensated for mileage on a day that
‘he had notibeen traveling for work. Turgiss made fio admissions to submitting fraudulent mileage
rélmbursement:forms. He confirmed that.on occasion he would accidently put mileage in on the wrong date
and said these errors were always corrected before they were submitted for approval and payment. In
speaking with other members of the Assessing Department they confirmed that Turgiss does the majority of
the field work:for both of the commercial assessorsiin'addition to helping with some residential assessments,
thus accounting for Turgiss submitting higher mileage numbets.

In regards toithe,theft of wages: During the month'of Apal 201 9 Oltolano reported that both she and her
private investigator had observed Greg sleeping in his Vehicle in parking lots inthe City. During the course
of this investigation it was determined thst Turgiss is.a salaried employee. As a salaried employee Turgiss is
entitled tohis Salary regardless of the actual hours he works. as long as he. works at some point during a pay
period. In speaking with Turgiss’s supervisors and the'Human Resources Department it appeared that
Turgiss was completing;the work that was required ahd'expécted of him. In speaking with Turgiss about this
issue he explained that He often used his lunch break inithe middle of the day to relax in his vehicle and
sleep. Reviewing Turgiss’s timecard from when he clocked in'at work during the month of April 2019 it
listed Turgiss on average clocking in to work between'0700 hours and 0730 hours. The Nashua Aysegsing
Départmient is open for business between 0800 hours iind.1700 hours Monday thru Friday.

In Feoards to the concerns of bribery/:favoritism tn assessments, where Ortolano suspected that the assessed
values of, several properties in Nashua'had been changed without going through an abatement process:
Dithia the course of this investipatidn contact with the Agsessing Department supervisors confined they
wets aware of the changes in assessment values that Ortolano had raised concern with and these changus:
isd previously been approved by; the) City, ‘The property cards of the properties Ortalano suspected 24 bhing

Ortolano‘RTK:- 0078

involved in bribe . 1 Sa* *
bas nberys favoritism wore reviewed and n j W. i sl
speakini: with members of a0 issues with the data on the cards was discovered/In
“they aattbed OF te assessing community Gata Nistliig, the stag level nd independent aucnoics,
we abatementiprocess 1s an acceptanle and common pia ce Turgiss an : es es of 0
Dey eee ae a oe ScceptaD}e and practice: Greg Turgiss and the _owitera of the
PrMperties Ortali; io suspected as-being involved in ‘britiery/ favoritism were interviewed. Buring these

assessments,

In regards to the accusation of Witness Tampering: Cheryl Walley confirined id was: possible she had heen
the only one within the Assessing Department that had interpreted a siory that Kleiner’ had shared ae a
staff meeting’as Kim Kleiner telling the employees not to participate in an investigation. Walley further
stated that it was also possible that she had misinterpreted Kleiner’s intention of telling the story she did. [All
ofithe other Assessing Departient employees and people present at the staff meeting in question were |
questionediand none of them reported being threatened or coerced into not participating with any
investigations involving the Nashua Assessing Departerient. Most reported Kleiner had been encouraging
them to be.truthfui and forthcoming during any investigations. Kleiner dented attempting to tamper with or

intimidatelany of the Assessing Department during the meeting in question.

In, Octéber-2019 the Board of Tax & Land Appeals issued a decision in reference to an August 6, 2019
hearing conducted. where Ortolano presented her concerns about the current practices and assessments
exinducted:by’'the Nashua Assessing Department and the City of Nashua provided its testimony in reference
to these concerns. The.decision ordered the City of Nashua to conduct a full measure and list of all of the
properties within Nashua by 2022. The City of Nashua would further be required to update the board of the
progress, with this fill measure and list at least every three months to insure it is being completed. The order
also noteS/that'the j\asessing Department’s policy and procedures manual is deficient in the data collection
section. ‘Tne order states that residential property procedures need to be added to this section and that the
section ifgeneral needs to be updated and maintained moving forward. The order did not document any

further isgues.or changes that needed to be made within the Nashua Assessing Department. It was confirmed
with whe fisard SfTax & Vand Appeals they would be follounng up with the Assessing Department to

ensure these steps are taken.

Based on all the information gathered during the course of this investigation there is insufficient probable
car'se to believe any criminal offerises have occutred involving the Nashua Assessing Department stemming
from the.concems niised by resident Laurie Ortolano. At.this time the Nashua Police Department will close

this investigation.

Respec fully,
Eas

Lisutenant Daniel Mederos

Oriolano RTK-- 0079

Sch
Twa bass

State of New Hampshire
Department of Revenue Administration

109 Pleasant Street
PO Box.487,-Concord,-NH-03302-0487
Telephone (603) 230-5000
Lindsay M. Stepp WWW .TEVENUE.TN.GOV MUNICIPAL AND PROPERTY
Commissioner DIVISION
James P. Gerry
Carellynn J. Lea
Absisiett Coturisskoee Biren
Samuel! T. Greene
Aséistant Director
January 24, 2020

Personal & Confidential

Mr. Greg B. Turgiss

Re: Charges of Misconduct Against DRA Certified Assessina Personne]

Dear Mr. Turgiss:

On February 19, 2019, we received a Charge of Misconduct Against DRA-Certified
Assessing Personnel ASB 307 (Form PA-71) against you. On June 3, 2019, we received a
second Form PA-7] against you. Since the time of receiving those charges we have
concluded a preliminary investigation of the allegations. We are now prepared to bring a
petition forward with the Department of Revenue Administration’s Hearing Officer to seek
the imposition of discipline by the Commissioner, Below is a summary of the charges of
misconduct which the Department is prepared to pursue.

Pursuant to RSA 21-J:14-f, you were certified by the Department as a Property
Assessor Supervisor on December 18, 2018. Pursuant to RSA 21-J:14-g, the Commissioner
may decertify, suspend or take other disciplinary action against you for failure to comply
with the ASB Rules.

Pursuant to Asb 301.36 “Misconduct” means:
(a) A dereliction of duty;

(b) A violation of appraisal practice ethical standards, such as,
but not limited to:

(1) New Hampshire assessing standards board (ASB);

TDD Acocss: Relay NH 1-600-725-2964
individuals wito need auniiiary alds for effective communication in programs and services of the
Department of Revenue Adminisiration are invited ta make thelr needs and preferences known to the Department

Engineer with access to City of Nashua records in a reasonable time and manner and to
schedule items that require action by the Board of Public Works and Finance Committee
in a timely manner, The City of Nashua and DesignLAB also agree to attend all meetings
called by the City of Nashua or DesignLAB to discuss the work under the Contract, and
that DesignLAB may elect to conduct and record such meetings and shall later distribute
prepared minutes of the meeting to the City ofNashua.

DISCOVERY OF CONFLICTS, ERRORS, OMISSIONS, AMBIGUITIES, OR DISCREPANCIES
DesignLAB warrants that it has examined all contract documents, has brought all conflicts,
errors, discrepancies, and ambiguities to the attention of the City of Nashua in writing, and
has concluded that the City of Nashua’'s resolution of each matter is satisfactory to
DesignLAB. All future questions DesignLAB may have concerning interpretation or
clarification of this contract shall be submitted in writing to the City of Nashua within 10
calendar days of their arising. The writing shall state clearly and in full detail the basis for
DesignLAB's question or position. The City of Nashua representative shall render a
decision within 15 calendar days. The City of Nashua's decision on the matter is final. Any
work affected by a conflict, error, omission, or discrepancy which has been performed by
DesignLAB prior to having received the City of Nashua’s resolution shall be at
DesignLAB's risk and expense. At all times, DesignLAB shail carry on the work under this
contract and maintain and complete work in accordance with the requirements of the
contract or determination of the City of Nashua. DesignLAB is responsible for requesting
clarification or interpretation and is solely liable for any cost or expense arising from its
failure to do so.

TERMINATION OF CONTRACT

A. TERMINATION, ABANDONMENT, OR SUSPENSION AT WILL. The City of Nashua, in its
sole discretion, shall have the right to terminate, abandon, or suspend all or part of the
project and contract at will. Ifthe City of Nashua chooses to terminate, abandon, or suspend
all or part of the project, it shall provide DesignLAB 10 day’s written notice of its intent to
do so.

If all or part of the project is suspended for more than 90 days, the suspension shall be
treated as a termination at will of all or part of the project and contract.

Upon receipt of notice of termination, abandonment, or suspension at will, DesignLAB
shall:

—

Immediately discontinue work on the date and to the extent specified in the notice.
2. Place no further orders or subcontracts for materials, services, or facilities, other
than as may be necessary or required for completion of such portion of work
under the contract that is not terminated.
3. Immediately make every reasonable effort to obtain cancellation upon terms
satisfactory to the City of Nashua of all orders or subcontracts to the extent they
relate to the performance of work terminated, abandoned, or suspended under the
notice, assign to the City of Nashua any orders or subcontracts specified in the
notice, and revoke agreements specified in the notice.

GC 4 of 13

Mr, Greg B. Turgiss
January 24, 2020

Page | 2

Ot ee ae re eee

Q) International Association of Assessing Officers
(IAAO);

(3) New Hampshire Association of Assessing Officials
(NHAAO); or

(4) Uniform standards of professional appraisal practice
(USPAP);

(c) An affirmative act of misrepresentation or concealment of a
material fact;

(d) Violation of assigned duties by malfeasance, misfeasance or
nonfeasance; or

(e) An act or failure to act when there is a duty to do so in
reckless disregard of another’s rights, committed voluntarily and
intentionally.

Asb 307.02, provides in pertinent part,

ASB Code of Ethics and Standards of Professional Conduct (March 9, 2018)

provides,

Charges of misconduct shall include:

(e) Misconduct as defined in Asb 301.36 or violation of any
applicable NH property assessing statutes, Asb 300 or Rev 600.

As a matter of fundamental principle, DRA Certified Personnel
should adhere to the highest ethical standards. Public trust in our
performance is the foundation of our credibility.

DRA Certified Personnel shal! conduct themselves in a
professional manner that reflects favorably upon themselves, the
assessing profession, and the property tax system, and avoid any
action that could discredit themselves or these entities.

Canon 1: (Professional Duties Ethical Rule)

DRA Certified Personnel shail conduct their professional duties
and any activities as a DRA Certified Personnel in a manner that
reflects crédit upon themselves, their profession and the
organization.

Mr. Greg B. Turgiss
January 24, 2020
Page |3

— -

ER 1-1 It is unethical for DRA Certified Personnel to conduct
their professional duties in a manner that could reasonably be
expected to create the appearance of impropriety.

Canon 3: (Conflict of Interest Ethical Rule)

DRA Certified Personnel shall not engage in any activities in
which they have, or may reasonably be considered by the public
as having, a conflict of interest.

ER 3-1 It is unethical for DRA Certified Personnel to accept an
appraisal or assessment related assignment that can reasonably
be construed as being in conflict with their responsibility to their
jurisdiction, employer, or client, or in which they have an
unrevealed personal interest or bias. ER 3-2 It is unethical to
accept an assignment or responsibility in which there is a
personal interest without full disclosure of that interest and
showing mitigation of the conflict.

ER 3-3 It is unethical to accept an assignment or participate in
an activity where a conflict of interest exists and could be
perceived as a bias, or impair objectivity.

ite Dereliction of Dutv — Breach of Ethics Rules. During the fall of 2018 you
served as an assessor for the City of Nashua. At the time, the City was working through a full
statistical revaluation of the property in Nashua under a contract with KRT. As part of that
revaluation process, the City undertook an active role in performing the informal reviews of
the valuations of individual properties. In January 2014, your brother Gary Turgiss assessed
41 Berkeley Street. During the 2018 revaluation informa! review process, the owner of that
property, Ms. Laurie Ortolano asked that the property be reviewed by KRT. Instead, Jon
Duhamel assigned you to review the assessment originally done by your brother Gary. Under
Asb 304.04 one of your duties was to “supervise informal reviews of property assessments
with the property owner.” In performing that duty, you took the assignment to review the
work of your brother Gary, and visited the property on October 8, 2018. You were derelict in
your duty when you did that because your review created a conflict of interest or the
appearance of a conflict of interest. Your responsibility was to perform your work
assignments in conformity with standards of conduct and Jaw applicable to the circumstances
and the persons involved. Reviewing the work of your brother Gary Turgiss resulted in a
situation where a taxpayer reasonably questioned and doubted the objectivity and fairness of
the City’s assessing process and the assessment of their property. You did not perform your
duty in accordance with Asb 304.04 and Rev 603.05, when you performed a work
assignment that violated the Asb Code of Ethics. The sanction for these violations under Asb

308.05 is decertification for up to 5 years.

Mr. Greg B. Turgiss
January 24, 2020
Page [ 4

2. Dereliction of Dutv — Breach of Ethics Rules.-At various times during the
month of April, 2019, you were observed by a taxpayer and a private investigator that she
hired sleeping or relaxing in your car parked at a trailhead and in a lot behind a local hotel
for extended periods of time during the work day while you were signed out of the office at
City Hall as “in the field.” On April 15, 16 and the week of April 26, it is clear that your field
reports are contradicted by the observations of the private investigator. Your field logs are
incomplete and thus for any dates that you were observed by the private investigator in the
parking areas and lacking a field report showing you were actually doing something work-
related, any uncertainties should be weighed against you. This behavior constitutes
misconduct under Asb 301.36 as dereliction of duty, or malfeasance, misfeasance or
nonfeasance because during the hours you were in your car napping or relaxing you should
have been performing the assessing duties outlined in Asb 304.04, Not doing so and instead
misrepresenting to your employer what you were actually doing constitutes dereliction of
duty, and malfeasance, misfeasance, or nonfeasance. It also constitutes misconduct under
Asb 301.36(b) as a violation of appraisal practice ethical standards, in particular, but without
limitation, Asb Code of Ethics Canon 1. The sanction for these violations under Asb 308.05

is decertification for up to 5 years.

Recommended charges

As a result of your misconduct as described above, we are prepared to bring a petition
against you seeking to discipline you before a DRA hearing officer with the following

charges:

1. Asb 301.36, Asb 307.02, Asb 304.04(b)(7). Dereliction of duty by reviewing your
brother’s work when conducting the informal review of Ortolano’s property

valuation.

2. Asb 301.36(b) and 307.02(e). Unethical conduct for neglecting work and
misrepresenting your whereabouts while resting in your car, under ASB Code of
Ethics and Standards of Professional Conduct, Canon 1, Rule ER 1-1 and Canon 5,
ER 5-1; and USPAP Ethics Rule, first principle.

3, Asb 301.36, Asb 307.02, Asb 304.04, Dereliction of duty for neglecting work and
misrepresenting your whereabouts while resting in your car on April 15, Apri} 16,
April 25, and April 26, 2018, instead of performing assessing work.

Mr. Greg B. Turgiss
January 24, 2020
Page |5

Before we initiate such a petition we would like to provide you an opportunity to
mect with us to discuss a resolution of the charges which will include some form of
discipline. Please let me know by January 31, 2019 if you would like to discuss this

possibility,

- Sincerely,

RECEIVED

JUN 14 2999

NH DEPT OF Re
MURICIPAL & PORES ADMIN

June 10, 2021

Mr. James P Gerry

Director Municipal and Property

New Hampshire Department of Revenue Administration
Governor Hugh Gallen State office Park

109 Pleasant St. (Medical & Surgical Building)

Concord NH 03301

Re.: Agreement from ethics complaint.

Dear Mr. Gerry,

Due to the unusual circumstances created by the COVID-19 pandemic, | am
respectfully requesting a 1-year extension to obtain the requirements per our

agreement.

Thank you for your time.

Cordially,

fi

Greg B Turgiss