When Convention opened, the calendar read October, and autumn foliage was just past its peak. Still, most delegates traveled through snow showers to reach the hotel. It was cold and snowy when the registration desk opened at 10:00 a.m. The ground was white by that evening’s social hour and thickly blanketed by morning. The DJ en route to entertain delegates after Thursday night’s banquet slid off the snow-slicked road and never made it. There were flurries in the air and icicles along the eaves when Friday morning’s session adjourned. Darn, but we need the Old Man of the Mountains back guarding the Notch!

Several people arrived Wednesday morning asking two questions: “Where’s the hot coffee?” and “Where’s the Loretta LaRoche video?” The movie was an encore presentation of last year’s showing, by special request.

Simultaneously, a number of new and experienced collectors were enjoying a round table discussion with former Association Presidents Dawn Oswalt and Nancy Clifford, Education Committee Chairman Cheryl-Ann Bolouk, some of the County Coordinators, and DRA Supervisor Bev Jewell. Credit bureau problems, legal interest in tax-liened properties, and other topics had them so engrossed they went beyond their scheduled 11:30 closing time.

At 1:40 p.m., Association President Jill Hadaway, Conference Coordinator Vikki Fogg, and Hotel representative Melissa DeVeau formally welcomed everyone to the 65th Annual Convention. Ms. DeVeau said the NH Tax Collectors’ Association would always have a special place in the hearts of hotel owners and staff, because we were the first group ever to contract with the renovated facility. (The contract was signed before renovations were complete.)

Promptly at 2:00, Education Committee Chairman Cheryl-Ann Bolouk opened a session on The Ethics and Integrity of the Tax Collector. Cheryl outlined some of the charges which communities had brought forward over the past several months in attempting to remove sitting town clerks and/or tax collectors from office.

Diane Jerry spoke about her community’s painful experience with the removal-from-office procedure. She said the process had been costly and damaging all around. In more recent cases, she noted, communities were not necessarily limiting themselves to removing offending officeholders. They were also pressing criminal charges; conviction could result in jail time.

NH Municipal Association (NHMA) Attorney Susan Slack spoke about the integrity of local government and local officials in general, and Tax Collectors in specific. She noted that problems have not all been with Town Clerks and Tax Collectors. She said the RSAs outline the responsibilities of various officials, and are intended as a framework to help avoid territorial battles among municipal departments. The numerous checks and balances are deliberate. She said that Selectmen are responsible under RSA 41:9,VI for establishing and maintaining internal control procedures; Tax Collectors must, under RSA 41:35, submit their books to local Treasurers and Boards of Selectmen upon request. She said Tax Collectors could be removed from office for irregularities (deliberate) or for material errors (negligence).

Jeff Towne of Municipal Resources, Inc. (MRI) spoke about internal control procedures, saying they’re just words on a piece of paper unless they’re monitored and enforced. The procedures wouldn’t eliminate people stealing money, but they would make it more difficult to do so, and increase the chances people would be caught at it.

Jeff said estimates are that, nationwide, 6% of revenues are lost to fraud and abuse; in 2002, this was an estimated $600 billion, according to the Association of Certified Fraud Examiners. The average fraud scheme nets $127,500.00, usually in cash and supplies. Most are first-time offenders. The average fraud scheme lasts 18 months before being detected.

The typical annual audit is not designed to detect fraud. The most common way of detecting fraud, he said, is through a tip from other employees, customers, vendors, and anonymous tipsters. The second most common is by accident -- e.g. the guilty party is out on vacation, and someone else works in the books. He said recent events as reported in the press had him so concerned he’d taken all the jokes out of his presentation.

Department of Revenue Administration (DRA) Commissioner George Philip Blastos spoke briefly. He said he had been with the DRA for 25 years, but with only 4 months as Commissioner he was still learning. He gave us his telephone number (271-2318) but said that while he’s technically our supervisor, DRA Supervisor Bev Jewell would be better able to assist us.

Thursday’s morning session was entitled Lighten up the Workplace, and was presented by Bill Cote from Primex. Bill subtitled his talk It’s a Taxing Job…and You’ve Gotta Do it! His lighthearted approach perfectly illustrated his main topic: time, place, perspective, and experience determine people’s reaction to things. He stressed that if we don’t take care of our mental needs, our social and spiritual needs will suffer. He said that an event (which we probably can’t control) plus our response to it (which we can control) would determine the final outcome.

Bill cautioned us not to expect happiness only after we’ve met some elusive goal: gotten married/divorced, had babies/gotten them out of the house, bought a house/gotten rid of the house, found a good job/retired. He left us with a point to ponder: “Happy is a journey, not a destination.”

While most of us shared lunch in the ballroom, County Coordinators met over their meal in the Garden Room.

First order of business following lunch was the business meeting:

65th Annual Business Meeting
Thursday, October 23, 2003

Association President Jill Hadaway called the meeting to order at 1:35 p.m.

The hotel had no American Flag; members nonetheless offered a pledge of allegiance.

Jill said two Association members entitled to longevity awards would not be attending that evening’s banquet. She wanted them to receive public recognition for their time in office, and asked Albany Tax Collector Sharon Keefe to come forward to receive a certificate for her fifteen (15) years of service. Hopkinton Tax Collector Sue Strickford was asked to approach for a thirty (30) year award. Sue’s thirty years also earned her an Association pin.

Jill noted that, like the phantom American flag, 2002 annual meeting minutes were missing from delegates’ packets. They had been distributed among members with an Autumn, 2002 Newsletter, but Jill offered members the opportunity to review them again if they wished. She said she would entertain either a motion to waive reading of the 2002 minutes, or a motion to have them read aloud by the Secretary. Several delegates moved to waive the reading of the minutes. There were numerous seconds. Motion carried. A motion from the floor proposed to accept the minutes as presented following the 2002 Annual Meeting. The motion was seconded and passed by voice vote.

Jill said she would entertain a motion for acceptance of the Secretary’s annual report covering July 1, 2002 through June 30, 2003, as included in Convention packets. Motion was made and seconded from the floor, and carried by voice vote.

Jill said she would entertain a motion for acceptance of the Treasurer’s annual report as included in the packets. Motion was made and seconded from the floor, and passed by voice vote.

The President’s annual report followed, with Jill stressing that it had been a rewarding year despite its many challenges. She said that while she’d had no specific goals as President, her focus had been on education. She expressed particular pride in the DRA’s New Collector workshops, in which the Executive Board’s participation has increased significantly in recent years. Another source of satisfaction is the Association’s Web Site, reached through the NHMA site. Executive Board minutes, legislative changes, and lawbooks are now available there. She also expressed gratitude to the County Coordinators who’d participated in a meeting with the Executive Board, and provided many suggestions. She commended everyone for attending Convention to learn more themselves and reach out to others.

Jill said she would entertain a blanket motion for acceptance of the various committee reports included in the packets: Education; Certification; Belknap, Carroll, Cheshire, Grafton, and Sullivan County Coordinators; and the Finance Committee’s audit report of the Association’s financial records. Motion was made and seconded from the floor, and carried by voice vote.

The Nominating Committee presented its proposed slate of officers as follows:

President for 2003-2004: Joseph A. Wiggett, CTC, Littleton
1st Vive President Blandine J. Shallow, CTC Berlin
2nd Vice President Patricia Woolsey, CTC Bristol
Secretary Diane L. Jerry, CTC Litchfield
Treasurer Patricia Milone, CTC Derry
Legislative Chairman Robert C. Geisel, Jr., CTC Greenfield
Director of Public Relations Kathy L. Seaver, CTC Farmington
Workshop Coordinator Joan A. Porter, CTC Manchester
Convention Coordinator Vikki Fogg, CDTC Meredith
Education Committee Chairman Cheryl-Ann Bolouk, CTC Salem
Certification Committee Chairman Kathy L. Seaver, CTC Farmington
Director at Large Jill Hadaway, CTC Bow

Jill asked whether there were any nominations from the floor. There being none, she said she would entertain a motion to instruct the Secretary to cast one ballot for the slate of officers as presented. Motion was made and seconded from the floor, and carried by voice vote.

Jill said no proposed By-Laws changes were proposed in 2003.

There was no Unfinished Business.

Under New Business, Certification Committee Chairman/Director of Public Relations Kathy Seaver advised delegates that law books are now available for free downloading at the Association Web Site. (It can be reached by going to NHMA’s Web Site and selecting it under Affiliate Members.) Periodic updates will be available at that on-line location, she said. For members who like to print out the books, on-line updates will advise them which pages need to be changed. Kathy said that law books could also be purchased on CD ROM. Tax Collectors purchasing disks can bring them for free updating at subsequent Conventions. The complete books and updates are also available on paper.

Kathy reminded everyone that Newsletters are now available on the Web Site, as are alerts about pending and/or newly-passed legislation affecting the membership. She said people should be checking the site periodically, as this would be the quickest way to keep abreast of important information. Kathy said if anyone needs to continue receiving Newsletters by mail they must inform her. Fifty (50) collectors have done so to date, following instructions in the last Newsletter .

A request was made that future Conventions be scheduled earlier in the month; by late October, most collectors are busy getting out December tax bills. There was general agreement from the membership. Convention Coordinator Vikki Fogg said that Conventions had been booked for the next several years, and they are all earlier.

There being no other business, the meeting was adjourned at 2:00 p.m.

Education Committee members conducted the afternoon session on Helpful Hints for the Tax Collector. Under a segment on “Ideas to Save Time and Money,” members discussed outsourcing tax bills; connecting office computers to a photocopier; using the services of an AARP Intern Program; getting a postage meter instead of running to the Post Office for stamps; finding ways to encourage residents to pay bills by mail; and using a lock box service for money receipts.

A lot of sample forms were provided and discussed, as were a couple of sheets outlining what steps should be taken, and what records should be kept, when properties are tax deeded.

The banquet was held Thursday evening. Jill made note of the evening’s special guests: Honorary Member Maurice Barrett and his wife Ruth; Honorary Member George West and his wife Helen (alias “The Old Bird”); Connecticut Tax Collectors’ Association President Theresa Colton and her husband, Bill; and George & Carol Underhill, of Westport, Connecticut. The assembly gave them a round of applause.

Past Presidents stood to be recognized. They were also accorded a round of applause.

Jill Hadaway and Diane Jerry presented longevity awards.

Bishop Harry Hadaway offered a blessing, noting our gratitude for “lessons and opportunities” in addition to the traditional thanks for the food about to be consumed.

Following dinner, Kathy Seaver and Cheryl Bolouk presented Certification School certificates.

Connecticut President Terry Colton thanked everyone for their warm welcome, and presented NH President Jill Hadaway with a gift basket from the Connecticut Association.

Madbury Tax Collector Pam Seaver, recipient of a twenty-five year longevity award, administered the oath of office to the new Executive Board.

In her valedictory address, Jill said of her presidency, “The special gift of it all has been getting to know the Association members.” She quoted Jimmy Hendricks: “Knowledge speaks and wisdom listens.” Jill said she hoped we had all listened to the knowledge given out over the past few days. She expressed further hope that we would use that knowledge when we returned to our jobs. She then turned the gavel over to incoming President Joe Wiggett.

Joe opened his address by saying, “This organization has a tremendous force behind it, in spite of events over the past few months. 99% of us do a fine job.” He said he’d been involved with the Association for five (5) years, and “It seems like yesterday.”

Vikki Fogg presented Jill with a plaque welcoming her into the Past Presidents’ Club. Vikki thanked Jill for a job well done as President, noting especially that she had always been available when members had questions or problems.

The kitchen staff was asked to enter the hall to be recognized. They were given a standing ovation.

Winners of the evening’s 50/50 raffle drawing were Bob Geisel of Greenfield and Joyce Tolman of Groton. (Wednesday’s winners had been Ray Thayer of Newton and Dorothy Mulkey of Loudon.)

The Executive Board held a breakfast meeting prior to Friday’s regular program. Minutes follow the Convention report.

The morning session opened with a follow-up on the Credit Card program offered at the 2002 Convention. It was presented, as it had been last year, by Concord Deputy Tax Collector Dawn Foss and Citizens Bank Vice President Kim Little. Concord found that when its assessing data went on-line, the city saved the equivalent of one employee in time, and lots of copies. Dawn said when tax records were added on-line, there was a 40% reduction in telephone calls within three months. In less than a year, there have been 88,200 hits on the tax program; motor vehicle registrations have been offered only since September, and there have already been 1,173 hits. Kim and Dawn discussed privacy, security, encryption, and fees.

Association Legal Counsel Bernie Campbell spoke next. He noted that he had not been scheduled as a speaker, but a couple of issues had come up.

Adelphia Cable declared bankruptcy in the summer of 2002, and their legal department has challenged the right of tax collectors to place liens upon their properties with unpaid property taxes. Attorney Campbell said it’s true that bankruptcy puts an automatic stay on the imposition of liens. However, the bankruptcy code provides for two specific exemptions, one of them being the perfection of liens for taxes. Bernie said he had drafted a response to Adelphia, and would provide a copy to any community being challenged by the company. To date, he was aware of three: Moultonborough, Newport, and Littleton.

Bernie also responded to questions raised the previous day about the definition of legal interest when parties other than the owner(s) offer to pay against property tax liens. He said anyone with a recorded lien or attachment, a mechanic’s lien, or a whole series of creditors, could be said to have a legal interest in the property. If the owner is deceased, then anyone named in a will would have such an interest. Should a deceased owner have no will, there is a hierarchy of relatives who might have an interest. Any relative offering to make payments for a property owner who is still alive would be well advised to get a power of attorney.

In another aspect of tax deeding, Bernie said delivery and acceptance of a deed constitutes a deeding; there does not necessarily have to be a recording. Should Selectmen decide against accepting a deed, a forebearance agreement should be worked out in advance. In such a case, the property would not be removed from the Tax Collector’s books. Should Selectmen want to work out a repurchasing agreement with owners, it would be handled through their office after tax deeding; the account would be off the Tax Collector’s books.

The final program was presented by Mike McFadden of First American Real Estate Tax Service and Bruce Johnson from TransAmerica. (For the information of those Tax Collectors who might not be aware of it, Marty Alexander has left TransAmerica. Bruce said he didn’t want to hear chanting, “We Want Marty back!” He said he’d do his best to help everyone, even if it only involved providing a special number for Customer Service.)

Various types of service and reports provided by the tax services were discussed. The services are able to request billing information via printed list, appointment with service representatives, diskette, or e-mail. They can provide payments for either manual or automated processing. Mike said non-escrow accounts were being moved to a higher priority. Monitoring of these accounts by the tax services should cut down on the numerous calls we receive from banks re. their non-escrow customers’ payment status.

The Convention was adjourned at approximately 11:00 a.m.

Respectfully submitted,

Diane L. Jerry
Secretary