PARIS — Oxford County Administrator Scott Cole has determined that a rehearing in the Waterford gun club noise tax appeal case will not be granted.

“We believe the decision of (the Oxford County Board of Assessment Review) is sound, that the statute requires the application not be reviewed because it was not filed in a timely manner,” Cole said Tuesday morning.

In a letter dated July 25 to Cole from property owners John Howe, his wife, Deborah, and daughter, Virginia, the Howes requested the hearing rather than waiting until the new tax bill is issued, delaying the appeal process until next year.

On Thursday, the Oxford County Board of Assessment Review denied the appeal for a tax abatement from Virginia C. Howe of 187 McIntire Road, who claims her property has been devalued because of nearby noise from a gun club.

In the 4-0 vote, review board Chairman Wade Rainey and members Robert Everett, William French and Fred Packard voted not to accept the application because of the untimely filing of the appeal. Review board member Sheila Delamater was not at the meeting. The appeal was filed eight days past what is allowed under state statute. Howe said he did not get the Nov. 25, 2013, decision in writing until March.

“No response is as good as a negative response,” Cole said, referring to what he determined from reading state statute.

“We’re sorry for (the Howes) angst, but the board acted properly in not reviewing the application,” Cole said.

Cole said he will contact the town of Waterford and the Howes to discuss the issue.

Howe could not be reached for comment.

ldixon@sunjournal.com.