PARIS – The town’s assessor told selectmen Monday that his predecessor left several errors and inconsistencies in tax records.

John Brushwein, who will leave his position on Friday to become Poland’s code enforcement officer, said issues with assessments include combining of noncontiguous lots, data errors, mapping problems and the creation of too many neighborhoods.

“Every property needs to be reinspected, is basically what I’m telling you,” Brushwein said.

Brushwein was hired in December 2007 following the resignation of assessor Kevin McGillicuddy in September that year. Shortly before his resignation, McGillicuddy completed a revaluation that raised the value of the town properties by $83 million, or one-third of the total town value.

McGillicuddy said the purpose of the revaluation was to restore a state-mandated sales ratio between assessed value and market prices and preserve state exemptions. Several residents complained that the move significantly raised their property taxes. Brushwein said McGillicuddy did not inform residents of the changes before the update went into effect, and that doing so may have mitigated some of the issues.

Brushwein said he approved 145 abatements for residents in the 2007-08 tax year, reducing the town’s assessed tax value by $1,670,580 and abating $22,656 in taxes.

Brushwein said that McGillicuddy’s assessments had been “land high and building low,” but the town stayed within state parameters because his assessments on undeveloped land were not high. He said the town is also within state guidelines for its quality rating, a measure of equity among assessments, although that rating should be improved.

While there are provisions for combining lots, with a primary site worth the majority of the value and excess acreage assessed lower, Brushwein said some properties were assessed as combined despite being on opposite ends of a street. In one case, he said, two lots were assessed as combined despite the fact that they were both developed and separated by a third lot and the Little Androscoggin River.

Brushwein said the town’s property cards have several data errors, giving as an example a record that didn’t list a 3,000-square-foot second story addition to a structure. There are also several discrepancies between property cards and computer records and inconsistencies in map labels.

“It was just a poor way to do things,” he said. “It just looks sloppy.”

Brushwein said the assessments recorded 25 neighborhoods showing similar values, which he considered “a lot of neighborhoods for this town.”

While Brushwein said a revaluation would be the best way to address the incorrect assessments, it would cost $200,000 to $300,000 and be more difficult to complete due to a decline in real estate sales. He said the assessor should begin reinspecting the town’s 2,980 accounts to correct the records.

“In order to conduct a revaluation, you’ve got to have good data,” Brushwein said on Tuesday.

Town Manager Sharon Jackson said Monday that the town has advertised the assessor’s position, but has not received any applications.