The Palm Beach Post from West Palm Beach, Florida • Page 54

5 THE PALM BEACH POST TUESDAY, DECEMBER 12, 2000 Boynton man's heirs to fight IRS demand for $3.7 million Heinz Kahlert's family says the IRS overestimated the value of various holdings. By Jerry Moskal Special to The Palm Beach Post WASHINGTON Heinz Kahlert's property in Palm Beach County and elsewhere could be worth more than he imagined. His heirs hope that's not true. Kahlert's estate has asked the U.S. Tax Court to overturn an Internal Revenue Service demand for an additional $3.7 million in taxes.

Kahlert, a Boynton Beach resident, died on June 6, 1996. The estate claims the IRS overestimated the value of his various holdings. The executor of the estate, former County Engineer Herbert Kahlert of West Palm Beach, said among items in dispute are the worth of 10 pieces of property his uncle partly owned in Palm Beach County. "It's a normal estate issue based on a whole series of things, and value is one of them," said Kahlert, president of Karl a land development company. "The properties were jointly held by Mr.

Kahlert and my dad." The estate's tax attorney, Theodore F. Brill of Plantation, called the case technical. He said he could not comment further because of attorney-client privilege. An IRS spokesman said the agency does not comment on pending tax cases. The Palm Beach County Property Appraiser's Office shows 320 acres of mostly vacant agricultural land west of Bovnton Beach and Lake Worth in Heinz Kahlert's name.

The 12 parcels near Florida's Turnpike, purchased between 1985 and 1995, have a total market value of $4.1 million, according to property records. ously appraised the 10 Palm Beach County properties at about $12.4 million rather than the $7.3 million that was reported. The locations of the properties, mostly vacant land, were not disclosed in documents on file with the court According to the petition, Kahlert had a 7 percent to 87.1 percent interest in each of the properties, and his deceased brother the remaining shares. The estate contends the IRS also erred when it alleged the estate failed to disclose $826,432 in other taxable assets, fVioi-itaMe rnntrihtitfnn The petition said the estate jis; accrued the interest expense on the unpaid federal estate taxes that are due, and that more than $200,000 in interest is now due, "and such amount continues accrue." 'A Besides the federal estate taxes, the, estate has also paid $840,802 in Florida taxes. The IRS notice of deficiency was is sued Sept.

1. The agency has 60 days to respond to the estate's Nov. 22 petition. If the IRS and the estate fail to negotiate a settlement, the case could go to trial and denied deductions of $100,000 for estate expenses, $200,000 for interest due on estate taxes and $100,000 for The estate argued the IRS errone before a tax court judge. ed tne 1Kb errone- due on estate taxes ana ior Deioreauixcuuiijuugc.

National League of Cities elects Greenacres mayor to top board Delray's fire chief says it's over Du Mm4 II I i HI By Meghan Meyer mate," he said. "Many of thertv city, you don't get opportunities Palm Beach Post Staff Writer GREENACRES Mayor Samuel J. Ferreri was elected to the board of directors of the National League of Cities, giving the small city of about 25,000 a voice in national policy. Ferreri chaired the league's Human Development Policy Committee this year, and has served on the committee for the past six years. He was the only Florida official elected to the 40-member board this year.

Other Florida-based board members, including South Bay Mayor Clarence Anthony, were elected in previous years or hold lifetime seats because they once served as president "Ifs a great opportunity," Ferreri said. "Being from a small have mental health problems, and there are no programs to deal with treatment. One of the stron- gest focuses that came out of our committee was to make sure mental health doesn't get forgotten." Newly elected league President Dennis Archer, mayor of Detroit, has made "investing in communities" the groups fcjcus for the coming year. "Sam Ferreri has been a valuable leader in his community," Archer told the league. Jook forward to having those talents and insights contributing to 'the work NLC carries out on behalf of cities and towns throughout America." meghanmeyerpbpost.com like this too often.

The league brings together more than 4,000 local government officials three times a year to shape policy and discuss issues. Its primary function is to lobby the federal government on behalf of cities that often don't have the money to hire their own lobbyists in Washington. "It's a good way to have our voices heard and lobby congress," Ferreri said. He cited the homeless and welfare reform as two issues important to South Florida that he addressed on the Human Development Policy Committee. "Especially in winter, we have an influx of homeless people who come here because of the cli- By Howie Paul Hartnett Palm Beach Post Staff Writer DELRAY BEACH After 37 years of putting out fires, both real and administrative, Fire Chief Robert Rehr said Monday it's time to do other things.

He will retire Jan. 12, leaving behind a legacy of innovation and labor disputes. Rehr, 59, became the city's top firefighter nearly seven years ago after four years with West Palm Beach. He also served 25 years with the Miami Fire Department. Rehr is one of two top city officials City Manager David Harden is expected to have to replace next year.

Police Chief Richard Overman has told his officers he will retire by October, if not earlier. There's some feelings of, 'Do I really want to do Rehr said Monday. "But it's time. My grandkids are growing up, and I want to be there." Rehr has more than been there for the city, Harden said. Among Rehr's accomplishments, Harden said he was most pleased with the creation of the Community Emergency Response Team program, which trains residents to help in a crisis until firefighters arrive.

Rehr said more than 350 residents have been trained. Under Rehr's watch the department also began a program to install automatic heart defibrillators, which jump-start stopped hearts, in all public buildings and police cars. Harden also credited Rehr with easing the department's transition into the emergency transportation business. Since 1995, the city has operated its own ambulance service. "They've done an outstanding job on managing the whole billing and collection for the transport service," Harden said.

In choosing a successor for Rehr, Harden said he isn't looking to change the department's philosophy. "The fire department has been progressive and open to change," he said. "(But) I want to improve our labor relations." A fire union survey con ducted in August during the last contract negotiations found 91 percent of the respondents had no confidence in Rehr. Results were based on the opinions of 72 of the department's 138 employees. Fire Union President Lt James Tabeek could not be reached for comment Monday night, but Rehr said he holds no ill will toward his staff.

"Sometimes there is conflict with labor and management," Rehr said. "Relations are good right now, and we hope they stay that way." Harden would not discuss how he would replace Rehr, but said one of the department's three assistant chiefs will run operations until a permanent replacement is found. Harden doesn't even want to think about Overman's replacement until he decides on a retirement date. "It could be next week. There's no specific plan yet," police spokesman Jeff Messer said.

"October is his drop-dead date." howiehartnettpbpost.com Man accused of hitting teen at party wants out of jail on bond before tri 1 1 A p. Js. I I Lake Park may appeal ruling to rehire officers Branda Stern By Susan Spencer-Wendel Palm Beach Post Staff Writer WEST PALM BEACH David Branda, the man accused of smashing a Loxahatchee teen in the head with a football-sized rock, is asking to be let out of jail on bond before his scheduled February trial. An attorney for Branda, 20, of West Palm Beach, made the request Monday before Circuit Judge Kenneth Marra. Attorney Peter Grable said the evidence to tie Branda to the June 1999 beating of Joshua Stern at graduation party in Loxahatchee is weak, and that Branda has an alibi: Three people who say he was with them at home watching television at the time.

Prosecutors opposed the re- Molina felt he was owed by Stern: Molina is being held in jafl witi out bail. In September James McHugh pleaded guilty to aggravated bat-. tery in the attack. He is serving one year of house arrestv Prosecutors originally charged Philips Siuta, Faapiano Ilimaleota and Fetalai Ilimaleota with attempted murder, put them in jail, then dropped all charges in February. In June, two others, Efde'n Siuta and Siuta Siuta, pleaded guilty to V-i aggravated battery for, keeping others from helping Stern during the attack.

They are on probation; susarspencerwendel; pbpost.com from an arbitrator that required the officers be rehired and paid back wages. The officers are owed about $150,000 total, Aronson estimates. Aronson predicted the town commission would appeal the arbitrator's decision to a circuit court judge. "Obviously, they're just doing that to punish the employees," Aronson said. Mayor Will Wagner and Vice Mayor Paul Castro said they were instructed by attorney Murray Hudson not to discuss the commission's plans.

"We did talk about what our strategy would be, what our next By Chris Barker Palm Beach Post Staff Writer LAKE PARK Three officers fired for disparaging the police chief from the witness stand should be reinstated immediately, a police union attorney said Monday. But town commissioners, who met in a closed-door session Monday night to discuss whether to appeal an arbitrator's ruling, refused to say what they will do. Alan Aronson, who represents detectives Kevin Umphrey and Shane Riley and officer Brian Brown, charged at a press conference that town officials are stalling despite a Dec. 4 ruling move should be," Castro said. The three officers were fired on Sept.

8, 1999, after they testified in a discrimination case brought by another officer, Mack Davis. The officers testified that Chief Jeff Lindskoog made racist comments, including calling Davis the only black officer on the force the "token" minority officer. Lindskoog denied the charges and said the officers were only out to get him. A jury sided with Davis, but the ruling was overturned by a judge who said there was a lack of evidence. The case is now being appealed.

chrisbarkerpbpost.com quest, citing Branda's failure to appear at court hearings before. Marra had not ruled by late Monday. Branda and Roberto Molina face attempted second-degree murder charges in the beating, which prosecutors allege was motivated by marijuana money Teachers association, school district talks at standstill since Septembeif PALM BEACH INTERACTIVE METRO RETORT Up to 20 stories from 40 area communities. Qick on "Your Town" at www.GoPBl.comnews Unless homework for students, At the Middle School of the Arts in West Palm Beach, parents raised concerns about upcoming 'performances and field trips canceled if teachers refused to work more than their contracted time. 'r Union President Shelley, Vana said Monday she hopes the; district's proposal will allow the two sides to settle on a contract She said a hiring hold on noninstruc-tional employees is acceptable if it means teachers will earn what they're worth.

"If the district administrative center can't get any bigger, thafs OK," she said. kimberlymillerpbpost.com teachers get each year based on experience would be received. The increases now start on July 1, regardless of the status of contract negotiations. An earlier district pay plan would hold off paying the step increases until a contract is settled. Teachers showed their displeasure with the district's proposals by imposing sanctions warning other teachers from coming to Palm Beach County.

Many also stuck to the 7.5-hour work day a provision of the old contract At schools with a strong union influence, the "work slowdown," as teachers call it has meant fewer parent meetings and CONTRACT From 1C they have to understand that we don't have a bottomless well." The Classroom Teachers Association of Palm Beach County and the school district have been at a standstill in contract negotiations since September when the union declared impasse. The two sides scheduled a Jan. 12 hearing with a special state mediator, who would issue non-binding recommendations on settling a contract At issue are teacher raises and when the step increases GOVERNMENT I ZSl Verdenia Baker has been named deputy administrator of Palm Beach County government She will report to Administrator Bob Weis-man. Since October 1999, Baker, 42, was an assistant county administrator. Before that, she was director of the Financial Management Division.

As second-in-command, her responsibilities will include economic development, housing and community development, planning, zoning and building. Baker replaces Pat Miller. She holds bachelor's and master's degrees from Florida State University in counseling and public administration. She is also a certified financial manager. Project would take 18 months to complete "I $180,000 to buy property at the southeast corner of 25th Street and Tamarind Avenue for a memorial to those buried there after Eerishing in the 1928 hurricane.

City officials ad planned to obtain the land through eminent domain, but they were able to negotiate a deal with the land's owner, Jim Kolkana. Black activists had charged the city was racist for not dedicating a memorial on the site, which the city sold in 1987, sooner. Code lawsuit Accepted $100,000 from Catholic Charities of the Diocese of Palm Beach to settle a lawsuit against N.K Fields, who ran up more than $1.4 million in code violations when he lived on a thin sliver of land at 12 Tanglewood Court. Catholic Charities said it wanted to sell the land at about $265,000. The sale of the property would pay for the care of Fields, who is now in a nursing home.

Commission President Al Zucaro and commissioners Bill Moss and Jim Exline approved the settlement. Commissioner Mary Brandenburg voted against it, agreeing with Mayor Joel Daves, who votes only in the case of a tie, that the settlement should have been for the property's full sales price $265,000. Ailing commissioner: Wished fellow City Commissioner Ike Robinson a speedy recovery, after the 63-year-old former educator was taken to Good Samaritan Medical Center when he became dizzy before a Monday morning meeting. Noise ordinance: Approved with a 4-0 vote a new noise ordinance that would allow code enforcement officers to fine owners of homes or establishments for loud noise violations. The ordinance also allows officers to use their own ears, rather than meters, to determine violations.

has lost tens of thousands of dollars a year in recent years. Andrew Aiken of Renaissance Partners the development team working with the town on the project said an estimate of $500,000 a year in town revenue is conservative. "Certainly for a boater I think it would be a'very, very compelling draw," he said. Another advantage over Riviera Beach' is that Lake Park's project would be finished first -Gerber of the marina board said. 1 Lake Park's project could start by next spring and take 18 months to build, Town said.

The Riviera project would be built in phases over six years. Critics have said the Riviera Beach project calling for massive eminent domain acquisitions and moving U.S. 1 a block west, may be too ambitious. But city officials there have insisted that it's workable. Said Gerber: "I think we'll be immune from what LAKE PARK FromlC "All of that was done to attract more investment" she said.

Now that that investment has come, ifs a "do or die proposition," she added. Leary said research showed the city will be able to use $1.5 million in existing grants toward its share of the project The redevelopment would include a mini-main street along a peninsula at the marina, with a pedestrian strip running between one and two stories of shops, eateries, offices, and upstairs apartments, according to a conceptual plan. The peninsula now is a little-used parking lot Another usually barren parking lot would be the site of up to four more stories of the same mix. A grassy area across from the marina would become the new parking area, according to the plans. A combination of bigger boat slips, entertainment and new property taxes would make the project a money-maker, officials hope.

The marina The annual Kol Esha educational series aimed at Jewish women begins in January with the first of four lectures. The lectures, held in private homes, are sponsored by the Jewish Federation of South Palm Beach County. The cost is $65 and the deadline to register is Jan. 8. For details, call 852-3152.

DELRAY BEACH David Albert, a home-schooling father and author of And the Skylark Sings With Me, will speak at the Milagro Center, 101 S.E. Second at 1 p.m. Jan. 8 about homeschooling gifted children. Albert's presentation, part of a "Homeschooling How-To" sponsored by the South County Home Schoolers, is open to the public but preregistration is required.

The day's events will include sessions on homeschooling high school students, evaluating a child's progress, creating a portfolio and choosing curriculum. The cost is $5 for members of South County Home Schoolers and $7 for nonmembers, who must register by Jan. 3. For more information, call 638-2602. happens there.

thomascollinspbpost.com WELLINGTON iVEST PALf.l EEACH The Wellington Village Council on Monday night adopted a law enforcement background check policy for the parks and recreation department. The council specified what would warrant dismissal of volunteers who work with children and expanded the checks from Florida to national. fytflfTffliCTtrO You're noldlng savings In your handsi n'VhSWhmSTi Furniture. Cars. Vacations.

Clothing. It's all' PUEiro JtlJ W'mMw on sale, every day In The Palm Beach Post. WEST PALM BEACH The city on Monday took the following actions: Victims memorial: Appropriated.