While tax collection rates are high in town, not all taxes are collected since some residents are approved for a deferment, appeals are filed challenging the assessed value of a property or deaths result in taxes being left unpaid as beneficiaries to the property are determined.

Currently, Darien has a total of $2,101,923.40 in delinquent taxes as of Feb. 24, according to the Tax Collector's office.

In October 2010, Golden Realty Company received approval for a zoning overlay in the Noroton Heights shopping area. The overlay would allow for buildings that do not border residential zones to reach a height of 42 feet, which could provide more space for apartments or office space on the third floor of buildings. However, Tom Golden died in November, before development began.

"The beneficiary of his property could decide to redevelop property or leave it as it is," Jeremy Ginsberg, director of Planning and Zoning, said.

First Selectman Jayme Stevenson said she didn't know much about what was happening with Golden's properties, but said the properties were most likely being taken care of through his estate.

More Information

Top 10 Delinquent Taxes Ox Ridge Hunt Club $83,277 (appealed) Margaret M. Massie $50,684 Golden Realty Company $46,252 Mark S. Dailey $41,034 Sal A. Nastro $35,704 Homero Sandoval of H & S Associates LLC $34,716 Beatrice Richards Et Al $32,525 Ramairo V. Albarran $31,128 Paul L. Leblanc $30,081 Jan Van Eck and John V. Greco of Lowland Associates LLC $30,035

Several calls requesting comment to Golden Realty Company were not returned.

Attorney Bruce Hill, who represented Golden during the zoning amendment process, confirmed the zoning overlay was still in effect but he was unsure what was being done with the properties because he was not involved in the estate.

Tax Collector Robert Locke said it was not uncommon for property taxes to become delinquent after a person dies, especially when beneficiaries of the property were still being determined.

Locke said the Ox Ridge Hunt Club appealed its assessment which was approved by the Board of Selectmen earlier in the week. A call to the Ox Ridge Hunt Club requesting comment was not returned.

bholbrook@bcnnew.com; twitter.com/bholbrooknews; 203-972-4407