New Hampshire Tax Collectors’ Association
68th Annual Conference
The Red Jacket Mountain View Resort
North Conway, New Hampshire

September 20, 21 and 22, 2006
Arrivals began early encouraged by the early morning sunshine, the day being seasonably warm and especially inviting for a drive to the North Country. While no reports of moose sightings were forthcoming, lots of whispers about “the shopping” could be overheard even before the coffee was poured.

New Collectors’ Workshop
Mid-morning approximately forty people gathered for the New Collectors’ Round Table session in the Tenth Mountain Room. The workshop was led by former Association Presidents Dawn Oswalt and Nancy Clifford. Cheryl-Ann Bolouk, Education Committee Chairman and several County Coordinators were also on hand to help answer questions as they came up. The group discussion covered a wide range of topics including partial payments in redemption, correct billing for multiple property owners, lien and deed procedures, welfare liens, and elderly deferrals.

Formal Sessions
After partaking of the lunch offerings in Champey’s Restaurant, formal sessions began in earnest at 1:15 p.m. in Hampshire Hall. Patricia Woolsey, NHTCA President, welcomed everyone to the 68 th Annual Conference and quickly dispensed with a few necessary tidbits of information such as the location of the hospitality suite. Of particular note was the introduction of Stanley Gorzelany, President of the Connecticut Tax Collectors’ Association. Mr. Gorzelany hails from Fairfield, Connecticut and is attending our annual conference with his wife Connie. Once the basics were covered, the meeting was turned over to Nick Manolis from Primex, NH Public Risk Management Exchange.

Workplace Issues: Recognizing & Dealing Successfully With Them (Nick Manolis - Primex)
Mr. Manolis is a familiar face to many members of the Association but for those who have not previously had the opportunity to take part in one of his seminars he provided a brief overview of Primex. This company is one of the main providers of worker’s compensation, unemployment, liability and health insurance throughout the State. They also provide employee training seminars and offer consulting services. He took a few minutes to speak about one particular employee assistance program, the Supervisors Academy, which might be of interest to Tax Collectors. Doreen Jones from Rochester is a recent graduate of the program and Nick suggested that those wanting to learn more about the program should take the opportunity to speak to her about the experience. Before continuing Mr. Manolis thanked Cheryl-Ann Bolouk and the Education Committee for asking him to be a speaker at this year’s conference.

Once the commercial was over, rules of engagement established, and handouts were in place Mr. Manolis announced that the name of the seminar provided by members of the Education Committee was only a working title and the real name of the program is ”Rock and Roll Lyrics to Live By”. Before anyone could go running for the exit door, he calmly laid out the agenda. The art of balancing home and work, creating and handling conflict, identifying team, group and lone work styles, accepting differences, and the critical importance of communication will be the main points for discussion. (The rock and roll lyrics are thrown in to help stimulate the thought process of the over thirty crowd.) A quick quiz about famous rock and roll idols got things off on a positive note.

Home and Work Relationships

Five key issues were identified as directly affecting home/work relationships:

Mr. Manolis urged everyone to think about which types of issues might apply to us. Ways in which to balance out each of these points will be revealed as the program continues.

Referring to one of the pages in the handout, Mr. Manolis talked briefly about “Levinson’s Life Stages”. The basic concept set forth in this body of work is that at certain chronological ages a person will be at a specific level of development. For example, from ages 17 to 22 is “early adult transition” when a person leaves adolescence and enters into adulthood. Mr. Levenson’s original work has undoubtedly changed since its inception in the early 1970’s. Whereas late adulthood is listed from ages 65 to death, nowadays with all of the advances in modern medicine people are living longer and leading more productive lives than ever before. This in turn translates to people staying in the work force for longer periods of time. Learning to strike a balance between the work and home environments is even more critical since it goes on for a more significant portion of ones life. Mr. Manolis quickly mentioned a “good read” – Younger Next Year by Chris Crowley. The book is about the “next third” (or last stage) of life and how it has been changing over the last couple of decades.

What are your priorities? Is it home or is it work? Sometimes, when the balance in life is off center, people will “anchor” themselves by concentrating more on one facet of life than another. The problem with this is that when the “anchor” is gone they are left adrift. To try and put this concept into perspective Mr. Manolis rolled out a few rock and roll lyrics.

“Good times gone by hold on to them close or let them go.” - Bonnie Raitt

Learn to create a positive environment in the workplace (or home). No one wants to be someplace where negativity abounds. We all have it within our power to react in either a positive or negative way to any situation. Keep all interactions upbeat and let the rest go.

“It’s too late to turn back all the clocks in town; it’s too late to take the X from yesterday. Now the die is cast, nothing happens in the past.” – Poco

When a new day begins let it be just that – a new day. Carrying around old grudges makes it difficult to move forward from one day into the next. This idea is much easier said than done with personal behavior patterns often getting in the way.

“Life seems mighty precious when there’s less of it to waste.”– Bonnie Raitt

Again, this speaks to the balancing act between home and work. Instead of wasting time when something is wrong in one environment find a positive way to cope. This in turn will have a direct affect on how you approach the other parts of your life. In short, expend energy on ways to make things better so less time is wasted.

Dealing with Conflict
Conflict can be defined as “armed fighting; a war; a struggle between opposing principles or aims; or a clash of feelings and interests.” To be conflicted is to “struggle or contend”.

There are varying factors in the workplace that stand as a catalyst for conflict. Some of these are differing points of views; agendas; wants; needs; and philosophies. Individual personality types can lead to major conflicts because they are based on values and behaviors. It is important to recognize that values and behaviors are critical in the workplace.

Values are why we do things. Everyone has six primary workplace values and four primary workplace behaviors (drive, interest in people, compliance and pettiness) which all make up how we react. Conflicts happen between different personalities not only with feelings but also based on these values and behaviors. Primary strategies for coping with these types of conflicts are two fold. First, know your own set of values and behaviors and second, understand those of others. Armed with these two critical pieces of information allows for modification of behavior or use as leverage depending upon the situation.

Going back to some things that can cause conflict, of particular note is “customer expectations versus reality”. Undoubtedly this subject has been dealt with by virtually every Tax Collector in the State as was evidenced by the gale of laughter that spontaneously broke out when this statement was made.

Solutions
The buzz line: “You can’t always get what you want, but if you try sometimes, you might find you get what you need.” The Rolling Stones

Heading It Off
Once the type of conflict has been identified it then becomes easier to head it off and begin the resolution process. A bit of soul searching might be involved here as Mr. Manolis urged us all to consider the following: “Recognize the remote, unlikely, far-fetched, obscure possibility that the other side might actually have a point!” Pointing out just how close to home this hit for him personally, he told a poignant story about fire fighters. While doing a stint as a mediator in union negations in one community, he was often told by the head of the Union for the fire fighters that they had “the most dangerous job in the world”. Because of his position as a neutral person in this particular case, Mr. Manolis’s response was often, “No, statistically, Welch coalmine workers have the most dangerous job in the world.” One day there happened to be a major fire event at the same time one of the negotiations was scheduled. The head of the Union was injured in the blaze. After waiting in the hospital for several hours Nick was finally allowed into see this person. Getting up close to the bed and breathing a slight sigh of relief at the fact that he was expected to recover from his injuries, he was greeted with the words, “Now who has the most dangerous job in the world!” The point of the story being that it really didn’t matter what the statistics said, he should have been willing to see things from the other side, even if just for a moment.

Think Before Declaring War
Know your own behavior and if you are one of those people that tends to run hot under the collar, stop and think before creating a conflict. This requires a good working knowledge of your own behavior as well as coping skills which allow you to modify it to fit the situation. Do the circumstances warrant a full blown declaration of war or if given further consideration is there a better way to resolve the issue?

Check Your Emotions at the Door
This advice is much easier said than done. If you have a “beef” with someone try to get a handle on it before rushing in. This works hand-in-hand with the previous philosophy “think before declaring war”. Walking into a difficult situation while still agitated can automatically set you up for more conflict. Approach all conflict with a calm and cool head; it is sure to lead to a less hostile resolution. (It might even save some time too!)

Tying the solutions all into the infamous buzz line, the bottom line here is to try.

T – Together E – Everyone A – Accomplishes M - More
After a short break, the seminar continued with some pointers about team building. Mr. Manolis noted that no amount of coaching can make people pull together as a team. The two underlying foundations of a team are commonality and diversity.

Working together to achieve a common goal is where we all start from in any given profession. In a team, each member brings with them a different point of view and unique style to get to the end result. This “diversity” brings strength to the overall team by drawing from different (often opposing) points of view. The job of the supervisor is to reach the goal as effectively and efficiently as possible by making use of all the team strengths.

One cautionary note here for supervisors, if one of your goals as a supervisor is to have people like you then you undoubtedly will have a tough road ahead. Not all employees are friends, nor do you want them to be. When a supervisor spends time worrying about why his/her employees do not “like” them chances are, they will be running the show. Realize that no matter how hard you try the reality is not everyone you work with will like you anyway.

“I get by with a little help from my friends.” The Beatles

The key word here is friends. You may get by with your friends but in order to accomplish the job at hand you need more than friends – you need a team of workers. Keep in mind that the ultimate goal is to identity what all team members have in common. From this point, move forward with the common goal.

Value Differences
Understand that not everyone thinks, acts, looks just like you! Take a look at things from another person’s point of view. Where are they coming from on a particular issue and even how that perspective was arrived at can provide valuable insight into a difference of opinion. And guess what? A brief analysis might even change your point of view? Once again, some lyrics are provided to emphasis the point.

“Don’t criticize what you can’t understand.” Bob Dylan

Sometimes employees or customers can react in a manner that is unexpected or difficult to understand. Mr. Manolis’s example here was classic. With a daughter getting ready to hit the dating scene he voiced an objection to her bringing home any young men sporting an earring. No particular reason why other than to say that it reminded him of a pirate and once a pirate, always a pirate. In response, his daughter produced a picture of him in the typical regalia of the 1960’s and asked what her grandfather had thought of him when he first appeared at the door to date his daughter. Point made.

“The old road is rapidly aging, please get out of the new one if you can’t lend a hand – ‘cause the times they are a-changin’…” Bob Dylan

Our work world is changing dramatically. New technology and younger employees may make dealing with workplace issues more difficult if you are resistant to change. Some personality types have more of a problem adjusting than others. The hard reality is that either you are an obstructionist or you are on-board with the changing times. Learn to embrace new ideas and you just might find a better way.

“Teach your children well.” Crosby, Stills, Nash and Young

This is an interesting lyric from the standpoint of those who are in a position to be grooming the next generation of employees. The question to be raised here is, “What are you teaching your work children?” Are they being taught tolerance? Are they being groomed for tomorrow? Do they have all of the information they need in order to become a full member of the team? Keep in mind that providing all of the tools for the job are necessary to make all members of the team productive.

Communication

“I just turned 23 and if you want to send a message to me all you gotta do is play some good old rock and roll.” Cat Mother and the All Night Newsboys

Thomas Friedman in his book The World is Flat makes the point that no matter how much technology advances in the workplace the key to success is communication. The four keys to successful communications are:

“Something’s happening here, what it is ain’t exactly clear.” Buffalo Springfield

In Summary
The relationship between home and work for most everyone is connected and tied in. Make sure that the “spillover” from one to the other does not become burdensome. This is critical for maintaining a professional attitude.

Conflict is based on differences. Think before declaring war and recognize the possibility that the other person might truly have a point.

Communication is key to maintaining a balance between work and home. Value differences between people in their values and behaviors, and learn to leverage these differences to extract the best from both sides.

“Hey, hey, my, my, rock and roll will never die.” Neil Young

Evening Activities
Hospitality was served up in Room 146 and hosted once again by First American Real Estate Tax Services. As per usual, the networking that took place was a close rival to the formal session held earlier in the day. Old friendships were renewed while new ones easily became established.

Social hour began at 6:00 p.m. and provided a more formal setting for interaction between Tax Collectors and exhibitors. Dinner followed shortly thereafter with a luscious buffet spread fit for a king. Kenneth Rotes, Director of Food Services was introduced after the meal and a round of applause thanked both him and the wait staff for a wonderful meal and excellent service.

While the dishes were being cleared, Joe Wiggett introduced the speaker for the evening, Gerald Winn. Mr. Winn is a certified instructor for the famous Dale Carnegie Course and a real estate agent in the town of Littleton. His presentation not only entertained and amazed the audience, but introduced us to several techniques geared to enhance memory.

The day ended with the ever popular 50/50 raffle. Carol Donovan, Rindge and Cindy Treadwell, Barnstead were the evenings lucky winners.

Thursday, September 21, 2006
The weather took a brisk turn overnight, undoubtedly aided by the windy conditions. Undeterred by the change in the temperature, many convention attendees were already in line for breakfast by the time the doors opened at 7:30 a.m. New acquaintances and old friendships were renewed over the many delectable breakfast choices at the buffet table, meanwhile, day trippers sat back and relaxed for a moment in the comfort of the main lobby. Slowly everyone made their way downstairs to the Hampshire Hall meeting room.

Shortly after 9:00 a.m., Association President Patricia Woolsey formally welcomed everyone (again) and made a few pertinent announcements. Cheryl-Ann Bolouk then took over the meeting and pleasantly set forth the days agenda.

The Tax Collector’s Role
G. Phil Blatsos, Commissoner – New Hampshire Department of Revenue Administration

Up first today is G. Phil Blatsos, Commissioner of the Department of Revenue Administration. Pointing out that Mr. Blatsos is “technically” our boss, Cheyl then turned over the microphone. After the perfunctorily applause died down, Mr. Blatsos informed us that he very rarely goes by the title of Commissioner and would prefer to be called by his name Phil.

The morning presentation will be broken down into two parts. First, an overview of DRA’s operations and philosophy will be reviewed followed up by some suggestions for adopting an ethical code of conduct in the workplace. With the aid of a slide projector and the wit and humor of one Mr. Homer Simpson, Phil began by explaining a few of his management philosophies.

“Think of yourself in a dental chair looking up at the ceiling and reading one of those posters.” Emphasizing that the points about to be made are how he sees the relationship between DRA and the Tax Collectors, Phil noted that he also applies these philosophies to work within his organization too.

* The 60/40 Rule – 60% of the time you must enjoy your job; the other 40% is why you are paid.

Homer Simpson wit – “If you don’t like your job you do a lousy job . . . that’s the American way!

Find a way to make your job enjoyable. Sometimes this attitude might be a challenge but it is the only way to get through the day to day activities in a professional manner. The nature of the job itself might not be pleasant but it is in how you execute it that will make a difference.

* Don’t forget to say that you are sorry. Everyone makes mistakes sometimes so if you find yourself in that kind of a situation take the high road and apologize. The act itself will go a long way towards promoting your reputation as a professional.

* Don’t shoot the messenger. “It is human nature to shoot so if you must, try to only wound.” This philosophy goes along with saying you are sorry. If you shoot from the hip then apologize so that you can move forward. Above all, don’t make your fellow employees afraid of you. This is counter-productive and will only fester if left unresolved.

* Expect and inspect. Make clear to people what you expect from them and then check to make sure that it is being done. Get to know your employees one on one so that they will not be afraid to approach you. Using Tax Collectors as an example, Phil said that although it is a large group, he hopes that everyone sitting the room would at least feel comfortable about approaching him should the need ever present itself.

* Crow is a dish best served cold. “When someone has the passion to argue their way is best, let them win.” Being able to give a little when someone has taken the time to do the research and properly present a case makes the organization work better. Be on the look out for situations that may arise in which a compromise can work. Being invested in a process makes moving forward easier.

* We all know how to listen but do you hear? Listening is a good exercise in discipline and can lead to some amazing discoveries if you just take the time. He gave an example of a computer conversion that took place several years ago when one lone person spoke up and asked some very pointed questions about why certain things were being done. As it turned out, if the points which this individual had brought up were listened to then the conversion not only would have taken less time but also would have ended up costing less money to implement. Never disregard a suggestion; it just might lead to the answer you are looking for.

* People who can’t manage people manage time. Phil told a short story about arriving at work early only to find people sitting in their cars waiting for the exact start time to get out of their cars and go into work. The moral being if you train people to watch the clock then that is what they will do! If you have people showing up early just to sit in their cars and wait for the bell to ring it is a waste of everyone’s time. Manage what your staff is accomplishing not their time.

* On work: Mr. Burns: “Simpson if you are not here on Friday don’t bother coming in on Monday!”

Homer Simpson: “Yippee a four day weekend!” If you want people thinking about the job then you have to make sure they are invested in their work.

* First, last and always – run the business. Know what your core functions are and spend a significant portion of your day focusing on your job. Do this each and every day and learn to ignore other distractions. Bottom line - always keep the focus on your job.

Urging everyone to keep all of the fore mentioned “rules” in mind, Phil stated that these are the primary values that he brings to our relationship as State and local representatives to our communities. He is extremely interested in hearing what each of us has to say either as part of the Tax Collectors’ Association or as a representative from an individual town. The door to his office is always open and all one needs to do is call. 271-1302 is the number to reach Vivian Proventure, Administrative Assistant to Mr. Blatsos. Phil promised to do anything in order to foster a good relationship between Tax Collectors and the Department of Revenue Administration. The end goal is to make the system work better so don’t be afraid to pick up the phone.

Code of Ethical Conduct
A copy of Code of Ethical Conduct for State of New Hampshire Department of Revenue Administration Employees was handed out and provided the foundation for the next part of the session. The text to the code can be found in RSA 21-G: 21-27. The State Code of Ethics became effective on June 2, 2006 and was specifically designed to give all State employees (elected and otherwise) the same set of guidelines for their professional and ethical obligations. Although the rules here apply to State officials Phil urged everyone to use them as a guide for ethical standards at the local level as well. Continuing with this sentiment he said, that in addition to “ first, last and always run the business” the most important factor is “ to always run it ethically.”

The fundamental message to be taken from the State’s ethical code can be broken down into three parts: conflict avoidance, avoid preferential treatment and no acceptance of public or private funds. The code is written to protect each employee’s personal integrity and is offered here as a base guideline for municipal use.

Conflicts of interest are specifically addressed in the code as “Every employee must scrupulously avoid any actual conduct which constitutes a conflict of interest or conduct which gives the reasonable basis for the impression of a conflict of interest between his/her private interests, usually financial, and the public interest. The public interest must always take precedence.” Although extremely rare, conflicts of interest are usually avoided by using ones own moral compass. Phil urged everyone to disclose any possible conflicts of interest to someone at a higher level of authority – perhaps the Board of Selectmen. Disclosure of possible conflicts no matter how minor they may seem, dissipates the conflict.

Preferential treatment is covered with a multitude of examples but is summed up with the statement, “Each employee is prohibited from either taking some action, or failing to perform some duty, which would personally benefit himself/herself or give preferential treatment to any citizen.” This particular part of the “code” could most certainly apply to the local level and may often be overlooked more out of a lack of understanding.

Acceptance of gifts, honorariums and expense reimbursements include not just elected and public officials, public employees, constitutional officials and legislative employees, but also their family members. Family members are specifically defined in the code as “any person related to and living in the same domicile as the elected official . . . who shares a common economic interest in the expenses of daily living, including but not limited to, a spouse, child, or parents.”

Gifts themselves are basically divided into two categories: money in any amount or form (cash, check, etc.) and tangible items or services. Items valued at less than $10.00 are presumed to be of “insignificant” economic consequence and are acceptable. The code specifically lists items that are not considered to be gifts. Phil jokingly reminded everyone that our weekly paycheck is not a gift.

In addition to these three specific areas of concern, misuse of power is to be avoided at all costs. This type of unethical behavior reflects poorly on everyone. Included under this type of behavior is use of ones position to secure privileges or advantages not generally available to others. A good rule of thumb is to never put anything out there that you wouldn’t want published in the paper.

Several other points being addressed by SB 206 were quickly reviewed including the fact that State elected and/or appointed officials are required to submit a financial disclosure statement to the Office of Financial Integrity. This includes persons who file to run for any State or County office. Agency heads, the Governor, Secretary of State and Treasurer are all required to submit to the Secretary of State an organizational chart identifying the names and titles of all persons in his or her department that are required to file a statement of financial interests. Deadlines for financial statements and organizational charts are by the third Friday in January. Additionally, restrictions are placed on members of the executive branch for 6 months after leaving employment.

Mr. Blatsos is on a mission to collaborate with Tax Collectors on a more frequent basis so that our worlds are not always separate. Not knowing quite how to make this happen he is proposing to have some of his staff members go out and work along side some Tax Collectors so that they can have a better understanding of our jobs. The goal is to be able to offer suggestions on ways in which we can work smarter. He is also hopes that by “walking a mile in someone else’s moccasins” his department will be more prepared to deal with questions.

Another idea to assist in the collaboration effort is to set up what he called a “list serve”. This would be a website where Tax Collectors could go to ask questions and perhaps even advise other Collectors about pressing issues. Phil belongs to an organization which has this type of service available to its members and he has found it to be a useful resource on a number of occasions. After researching one particular issue at this site it occurred to him that a similar type of service might also be useful to Tax Collectors. He hopes to work closely with Executive Board over the course of the next year in order to bring this idea to fruition.

As a by-product of working together and getting to know our day to day activities, Phil pointed out that everyone should be aware of the fact that “someone” out there is paying attention. This will send a clear message that “if someone is doing something wrong we want them to hear footsteps.” By keeping the lines of communication open he hopes to be able to eliminate wrongdoings before they ever have a chance to happen.

After the 2006 tax season is over there will be two meetings set up, one in Concord and one in either Gorham or maybe Littleton, to discuss municipal forms. The purpose of these meetings will be to review existing municipal forms and/or channel energies into creating new ones.

Mr. Blatsos ended by once again stating, “the door is always open” and DRA is ready, willing and able to assist Tax Collectors with the performance of their duties.

Vendor Introductions

Desiree Mahurin, Convention Coordinator
Convention Coordinator, Desiree Mahurin asked all participating vendors to make their way to the front of the room. Acknowledgement of each vendor was given and they were thanked for their support and sponsorships over the last year. Representatives of the following companies were introduced and asked to give a brief overview of the type of service they offer:

A short break allowed for visitation with these folks and time for a quick stretch.

Handling Overpayments, Pre-Payments and Adjustments by User Groups
Upon leaving Hampshire Hall for the mid-morning break, conference attendees received instructions from Cheryl-Ann Bolouk about the User Groups session. Six concurrent sessions, broken down by software vendor, will discuss handling overpayments, pre-payments and adjustments within the constraints of each system.

BMSI users were directed to Hampshire Hall, Avitar to the Tenth Mountain Room, Munismart headed for the One Ten Room, Vadar users went to the Ledges, Interware was in the Kearsarge Room and In-House Systems gathered in Palmers Lounge. A handout outlined the topics to be covered - accepting prepayments as per RSA 80:52-a, refund of overpayments RSA 80:57, and adjustments such as transferring funds from one property tax account to another and how to handle a returned check as per RSA 80:56. The handout also provided samples of several pertinent pieces of information, notably, suggested wording for a warrant article to accept pre-payments and notice to taxpayer of overpayment

The number of participants varied in each group, some having as many as thirty or more while others had only six or seven. Lively discussion could be heard taking place as the vendors went through each process and users put them through the paces.

County Coordinator’s Luncheon
While the majority of Tax Collectors were busy networking and discussing the morning sessions over the delicious choices served up in Champney’s Restaurant, County Coordinators shared luncheon together with Association President Patricia Woolsey, First Vice President Joan Porter, and Jill Hadaway Legislative Chairman. Traditionally this meeting is used as a sounding board for the Coordinators and helps to keep the lines of communication open between them and the Executive Board.

Joan Porter asked if there was a way to spread out the County meetings so that they are not all held around the same time. Pat Tucker, Second Vice President, will be the liaison for the upcoming year so Joan urged the coordinators to speak with her before setting a final date. Pat will be keeping track of the scheduling and will be able to tell if there are any conflicts.

An open invitation was extended to the County Coordinators to attend the Executive Board meetings. The only hitch is that due to limited space, advance notice will be required. Patty Woolsey asked if there was a reason why coordinators had not attended any of the meetings last year except for the one where a specific invitation was extended. The Board wanted to make sure that they hadn’t done something wrong or had somehow made people feel unwelcome. It was pretty much decided that scheduling conflicts were the main reason and the minutes are so through that there often was no need to attend.

Joan asked how coordinators felt about having the Association reimburse for raffle gifts. Everyone expressed satisfaction with the policy change and its administration.

(Note – A sincere thank you is extended to Susette Remson, County Coordinator for taking the time to take notes and write up a synopsis of the Coordinator’s meeting.)

NHTCA 68 th Annual Business Meeting – Thursday, September 21, 2006
Association President Patricia Woolsey called the meeting to order at 1:30 p.m. in Hampshire Hall.

Members were immediately asked to stand and join in with the pledge of allegiance to America. After the pledge and once everyone was settled in their seats, Patricia stated that all of the reports and documents about to be considered could be found in the convention packets. A brief interlude ensued while people sought to locate the appropriate paperwork.

The first order of business was consideration of the minutes from the 67 th Annual Business meeting held on October 6, 2005 in Dixville Notch. A motion was made by Joan Porter to accept the minutes from the October 6, 2005 Annual Business meeting as submitted. Patricia Tucker seconded the motion and it passed favorably by unanimous voice vote.

Next up for consideration were the Secretary and Treasurers Reports. Lillian Knowles made a motion to accept the Secretary’s Financial Report Year Ending June 30, 2006 and the Treasurer’s Report from July 1, 2005 to June 30, 2006 as submitted. The motion was seconded by Veronica Griffin and passed by unanimous voice vote.

Patricia announced that the winner of the conference scholarship this year was Marilyn Knowlton from Franconia. Each year one scholarship that covers all expenses to attend the annual conference is awarded to a new Collector. This scholarship is awarded via a random lottery process and all new Collectors are urged to apply. Although Patty attempted to introduce Marilyn to everyone she was momentarily indisposed.

Moving on, the Annual Audit Report, Certification Program Report and County Coordinator Reports were next up for consideration. A motion was made by Kathleen Sylvia to accept the Annual Reports as submitted by the Finance Committee, Certification Committee, and County Coordinators. The motion was seconded by Linda Brown and passed by unanimous voice vote.

Members of the current and proposed Executive Board were formally introduced. Joan Porter, First Vice President and incoming President; Patricia Tucker, Second Vice President; Brenda LaPointe, Secretary; Joyce Magee, Treasurer; Kathy Seaver, Director of Public Relations and Certification Committee Chairman; Jill Hadaway, Legislative Chairman; Desiree Mahurin, Convention Coordinator; Joe Wiggett, Workshop Coordinator; Cheryl-Ann Bolouk, Education Committee Chairman; and Blandine Shallow, Director at Large. Also recognized was Stan Gorzelany, President of the Connecticut Tax Collectors’ Association and Barbara Robinson, Director Municipal Services Division Department of Revenue Administration.

The President addressed the membership and asked if there was any new business to be brought forth. There being no new business for consideration, Blandine Shallow, Nominating Committee Chairman respectfully recommended the following slate of officers for 2006-2007

President Joan A. Porter, CTC Manchester
1st Vice President Patricia Tucker Ashland
2nd Vice President Cynthia M. Torsey, CTC Franklin
Secretary Brenda LaPointe, CTC Wolfeboro
Treasurer Joyce Magee, CDTC Whitefield
Director of Public Relations Kathy L. Seaver, CTC Farmington
Legislative Committee Chairman Jill Hadaway, CTC Bow
Convention Coordinator Desiree Mahurin, CTC Hill
Workshop Coordinator Joseph Wiggett, CTC Littleton
Education Committee Chairman Cheryl-Ann Bolouk, CTC Salem
Director at Large Patricia Woolsey, CDTC Concord

Patricia asked for nominations from the floor. There being none, upon request, a motion was moved forward by Grace LaPierre to instruct the Secretary to cast one ballot for the proposed slate of officers as presented by the Nominating Committee. Joanne Platt seconded the motion and it passed by unanimous voice vote.

The business part of the meeting concluded upon a motion by Cheryl-Ann Bolouk to adjourn, seconded by Raymah Simpson, the meeting concluded at 1:40 p.m.

Special Presentation
Kathy Seaver approached the front of the room and asked George West to join her. As many people know, George has been associated with the New Hampshire Tax Collectors’ Association for 50 years this year. A hearty round of applause immediately echoed through the room and quickly erupted into a standing ovation. Once the room again grew quiet, Kathy said that in honor of this occasion several members of the Association had thought that it would be appropriate to have one of his relatives come up and say a few kind words. With these few words of encouragement, his favorite cousin, Henrietta, made her spectacular entrance.

Outfitted in vivid shades of rainbow colors Henrietta’s look was completed by a perfect coat of bright red lipstick. (And I do mean BRIGHT RED.) As she made her way towards a red faced George, she greeted audience members with obvious delight exclaiming, “Don’t you folks look nice!”. Drawing closer, she yelled out, “Georgie, my little pumpkin pie!” And thus it began.

For the next half hour Henrietta roasted George while he moaned and whispered, “Oh, no!” Cousin Henrietta regaled the audience with numerous tidbits about George, some stories from both his personal and professional life. The bit ended with George being dressed up like a king, complete with crown and royal purple garments. The grand finale came when members of the Association joined in singing “Happy Anniversary to You” to George followed by another standing ovation. (A complete transcript of Cousin Henrietta’s presentation is documented for historical records.)

Tax Collector Technical Techniques
Presented by the Education Committee

Cheryl-Ann Bolouk addressed the membership with the opening statement, “I hope that we can keep everyone awake now.” After making sure that everyone was prepared with the handouts she introduced members of the Education Committee: Gail LaVallee, Goffstown; Dawn Oswalt, Jaffrey; Joan Porter, Manchester; Ruth Raswyck, Nashua; and Pat Tucker, Ashland. The other committee member (unable to attend the conference) is Don Borror from the Department of Revenue Administration. She thanked members of the committee for all of their hard work over the course of the last year. A reminder to Association members that the Education Committee works hard to put together programs that will be of use to Tax Collectors thus input about seminars and workshops is extremely important. New ideas are always welcomed.

At last year’s meeting the hot button issue concerned timely deposits. Not wanting to open up the discussion for this controversial topic two years in a row, Cheryl just wanted to provide an update on the subject. Barbara Robinson, DRA and Barbara Reid, LGC have joined together with the NH Government Finance Officers Legislative Committee to propose changes regarding the timely deposit of funds. Look for clarification through changes to the statutes during the upcoming legislative session. End of discussion.

Referring to the packet, the first statute to be discussed was RSA 72:29 II Residential Real Estate. “The term ‘residential real estate’ for the purposes of RSA 72:28-34, inclusive, shall mean the real estate which the person qualified for an exemption or a tax credit thereunder occupies as his principal place of abode together with any land or buildings appurtenant thereto and shall include manufactured housing if used for said purpose.” This statute is singled out as the foundation for the majority of taxes collected by municipalities.

A short skit performed by members of the Education Committee helped to illustrate partial payments in redemption of taxes as outlined in RSA 80:33-a. The premise of the story began with the Tax Collector meeting with the Board of Selectmen, in non-public session, to discuss a taxpayer who had paid all of his 2004 property taxes but still owed for 2003, thus subjecting his property to tax deed. The hapless taxpayer paid the 2004 taxes to avoid lien despite advice from the Tax Collector who dutifully explained that it would be in his best interests to pay the oldest year first. Adding to the misery of the taxpayer was the fact that he made a partial payment on the 2003 taxes after the lien was executed. The well informed Tax Collector told the Board of Selectmen that they would need to refund the 2003 paid amounts if they intended to accept a deed for the property. The Tax Collector informed the Board that the taxpayer was willing to enter into a payment agreement to pay off the offending balance in order to retain ownership of his property. After a few questions the Board of Selectmen voted to authorize the Tax Collector to enter into a payment agreement with the taxpayer.

Communities that still have inventory blanks are required to mail them to “the last known address of all persons or corporations known or believed to own taxable property in their towns” on or before March 25th of each year. A recent New Hampshire Supreme Court decision affects this requirement as well as where other notices (Impending Lien Notices for example) are sent when a property fails under bankruptcy protection. Tax Collectors where first alerted to this decision at the 2006 Spring Workshops. A recap of the details is provided in the packet from an article presented in the New Hampshire Town and City, February, 2006 issue.

NHTCA President Patricia Woolsey offered a few helpful hints with regards to notification of taxpayers prior to deeding. Referencing the Jones vs. Flowerscase, Patty stressed the importance of going the extra mile to get in touch with taxpayers prior to deeding. Some of the efforts put forth in the City of Concord include making telephone calls and actually going to the property itself when the taxpayer is thought to be in residence (not recommended going alone). Any contact whether written, verbal or in person is well documented to offset any future challenges to the deeding process. Every attempt to assist the taxpayer is made including making arrangements to pay in advance of the deeding date. For example, in anticipation of the process for 2007 (Levy of 2004) payment agreements for monthly or weekly payments have already been made with some taxpayers. A question came up about telephone calls and who should be contacted regarding delinquent taxes. Patty said that she will only talk to one of the owners of the property and not a relative or just anyone who happens to answer the phone. When she has to leave a message she will only give her name, telephone number, and a brief message stating that she is calling on behalf of the City of Concord. More detailed information may not be appropriate. A comment was made by on member boasting more than 20 years of experience, that when she first started Tax Collectors were cautioned not to make personal contact with delinquent taxpayers other than through the process outlined in the RSA’s. The reason given was that telephone calls and visits constituted harassment.

A question arose about the potential for liability if all cities and towns do not go to the same lengths in efforts to contact people. Attorney Bernie Campbell responded by saying, “What could happen is that you establish a baseline for what is reasonable conduct and that would get you into trouble if someone were to determine that you did not take the whole reasonable step.” Attorney Campbell did not think that only one community by and of themselves can set what would be considered “reasonable conduct”, but if enough communities followed the same practices then that could be deemed to be the normal standard. Right now each city and town has practices that are in place to assist with the collection process. These practices have presumably been established to work in conjunction with the laws to collect as much as possible. Attorney Campbell emphasized that in light of the Jones v. Flowers decision this subject should be addressed by the legislature.

Patty continued by saying that she was not advocating that everyone follow what Concord does but merely providing information about the methods used there to obtain the goal of a 98% rate of collection. Several other Collectors offered suggestions for contacting taxpayers. Some send out letters indicating that a deeding notice will be forthcoming (the notice before the notice).

Stanley Gorzelany, Connecticut Tax Collectors’ President, stated that at the Northeast Regional Treasurers’ and Tax Collectors’ conference it was mentioned that municipal taxes are not subject to the fair debt collection act. If true this would help defend against any accusations of harassment or added practices that Collectors might go to in order to collect on the debt. Attorney Campbell responded with the opinion that there are fair debt collections acts at both the federal and state levels. These laws address issues with consumer debt, collection of debts as the result of a sale, or borrowed money. While these laws do not apply to the type of debt that we are collecting they do offer some good guidance in terms of what constitutes harassment.

Cheryl-Ann Bolouk stepped up with the intent of moving to the next subject when another question about the deeding process was asked. “What can be done when a certified notice is returned as undeliverable?” Cheryl said that she sends a copy of the notice out via regular mail in addition to the certified notice since some people are either not able to pick up certified mail or just plain refuse. If the certified is marked refused then a notice is hand delivered by the Police Department with return of service requirement. Another suggestion was to send notice addressed to “Occupant” rather than to a specific name. More information about what constitutes proper notice and what steps are being taken to limit our exposure to claims of inadequate notice will be forthcoming tomorrow during the legislative update.

With this subject matter being temporarily laid to rest, Cheryl-Ann offered a handy reference which concisely references New Hampshire statutes pertaining to the tax collection process by topic and statute title. This document is “a work in progress” so suggestions for additions or corrections are encouraged. This listing is intended to complement the index provided in the law book and should help to save time when a quick reference is needed. Joan Porter took a moment to point out that this reference was compiled by Cheryl on her own time. An appreciative round of applause was forthcoming from the membership.

The next item in the packet was an updated address for the Internal Revenue Service for intent to deed notices. Internal Revenue Service Attn: Technical Services PO Box 9112 Stop 20800 Boston, MA 02203. (Information provided courtesy Veronica Griffin – Town of Middleton.)

Application of tax payments was addressed via a skit. Dawn Oswalt introduced Joe Wiggett (the ever diligent Tax Collector) and Ruth Raswyck (Ms. Sweetie Pooh-Pooh, not so typical taxpayer) and prefaced the action with a summary statement. “Policies (written or unwritten) which mandate the Tax Collector to apply all monies received to the oldest taxes due are not valid under law. The collector must apply the taxes in the fashion requested by the taxpayer. The collector can point out earlier unpaid taxes, but if the money comes in with a direction as to how they should be applied (for example, from a bank/mortgage company escrow check), they should be applied as directed.” Several pieces of information on this subject are included in the packets. Of particular note is a form from the town of Goffstown that requires taxpayer signature.

This skit prompted a question about payments received in the mail that does not match up with any specific amounts due. Bernie Campbell responded by saying Tax Collectors should seek some direction from the taxpayer if it is unclear where the funds are to be applied. Referencing the Olson vs. Fitzwilliam court case he went on to say that the “intent of the taxpayer” is the critical issue. A suggestion from one Tax Collector was to send out a letter indicating where that the payment will be applied unless further direction is provided by a specific date. Mr. Campbell indicated that this type of correspondence would be acceptable way to address the problem.

Another question about notice to co-owners was asked by Susette Remson. Being from a town that has many properties which have multiple owners, she asked if it was a requirement to send a separate bill to each owner that has a separate address or is it okay to send just one bill to the first person on the deed if all owners are noticed in the event of any delinquency. Attorney Campbell did not have an immediate answer to the question but will investigate and respond later.

Moving on to the next set of information Cheryl presented copies of some RSA’s worthy of a second look:

RSA 73:16-a Personal Property on Land of Another

RSA 76-17-d Abatement Refund – This is provided in response to questions about applying abatement refunds to any outstanding taxes owed by the taxpayer. Any funds due the taxpayer may be applied to outstanding balances and the selectmen or assessors shall send notice to the taxpayer of the amount credited and the date the credit was recorded.

RSA 165:28 Welfare Lien

Other information for reference purposes:

The New Hampshire Equalization Process – DRA – Abbreviated explanation of the NH Equalization process. This information may be used as a handout in response to taxpayer questions. Bernie Campbell added a reminder that when using the ratio for repurchase calculations, assessments over 100% needed to be applied differently than ratios under 100%. Ratios less than 100% will yield a higher assessed value while rations more than 100% will be lower.

List of Reports Required by DRA in Order to Obtain a Tax Rate – RSA 21-J: 34 – This information was requested by some Tax Collectors who wanted to be able to follow along with the tax rate setting process. It provides details of due dates and form names as referenced by DRA.

Uniform Standards for Documents Presented for Recording in all New Hampshire Registries of Deeds – Effective December 1, 2001.

Ruth Raswyck shared a few of the more creative “excuses” from Nashua taxpayers as to why they could not pay the bill. The justifications ran the gambit from the whole family being in the hospital to the vintage “the dog ate the bill”.

Cheryl-Ann called attention to the sample forms provided in the packet:

Bankruptcy Completed Proof of Claim Form

Release Form for Registry of Deed When Record of Redemption is Missing (Jaffrey)

Tax Payment Acceptance Affidavit (Madison)

Courtesy Notices (Goffstown and Salem)

Coupon Book and Letter (Concord)

Payment Plan Agreements (Campton and Nashua)

Payment Plan Default Letter (Goffstown)

Return of Service Letter (Salem)

Returned Check Letter and Procedure (Goffstown and Nashua)

Notice to Lienholder of Impending Tax Deed re: Address Change (Goffstown)

Deed Waiver Form

Deeds (Ashland, Bow and Wakefield)

Tax Acquired Property Redemption Form (Wakefield)

Deeded Property Calculation Spreadsheet in Excel (Goffstown)

Abatement Letter to Homeowners (Goffstown)

Municipal Lien Certificate (Nashua)

And finally, o add humor to our job . . . a cartoon

Also presented for review and comment, a draft of the A-5W form proposed in response to the contradiction between the instructions on the form (Land Use Change Tax) and RSA 79-A:7, II(b). The New Hampshire Tax Collectors’ Association is proposing a change to amend CUB 309.02 as follows: (b) Assessing officials shall submit Form A-5 to the tax collector, along with a special tax warrant pursuant to RSA 79-A:7, II(b), with which the tax collector shall collect the tax. The draft incorporates a separate page entitled, “Tax Collector’s Warrant”.

The session ended with a quiz. Even though the hour was late and there were twenty questions on a variety of topics, the mental challenge was well received.

One final question – A taxpayer was issued a refund check based on an abatement request. The refund included interest through a certain date. The taxpayer did not receive the check (presumed lost in the mail). When the taxpayer finally got around to inquire about the refund he/she insisted that additional interest from the time the original check was cut until the time it would be received be added to the refund. Is this a legitimate request by the taxpayer? Bernie Campbell responded saying the municipality’s intent was met when the check was sent out therefore no additional interest should be forthcoming.

Evening Activities – Annual Banquet
The long awaited annual banquet and customary ceremonies took place after a leisurely social hour. After everyone was seated, President Patricia Woolsey said a few words and announced that the 50/50 raffle would be held after the first course. Right on cue after the first course was dispensed with, Joanne Platt stepped up to the podium to draw the lucky winners. She thanked Pat Tucker and Rosemarie Bayek for their help with selling tickets. The first draw was pulled by George West who comically quipped, “What if I draw my wife’s ticket?” Predictably, when Joanne read Helen West’s name it caused George to fall right out of his chair! Not quite as dramatic, but none the less noteworthy, was Carol Donovan won for the second night in a row.

As the main course and dessert began to settle, Stanley Gorzelany President of the Connecticut Tax Collectors’ Association was introduced. He thanked the NHTCA for inviting him and his wife to attend the convention. He spoke about the great opportunity for shopping in the “North Country” and noted with some amount of surprise that being a New York Yankees fan was somehow not as popular here as in Connecticut. The question had recently come up as to how the New Hampshire and Connecticut Tax Collectors began their association with one another. With the help of Maurice Barrett, longtime Tax Collector from Keene, he has pieced it all together. In 1973 the Connecticut Tax Collectors’ Association decided to extend an open invitation to all of their New England peers to attend a meeting. The thought was that perhaps there were enough similarities between the various collection practices that would provide a unique opportunity to share information. The only state to respond to the invitation was New Hampshire and thus the long standing camaraderie began.

Longevity service awards were presented by President Woolsey to:

10 Years   15 Years  
Bartlett Leslie Mallett, CTC Bradford Susan E.. Pehrson
Concord Patricia Woosey, CDTC Derry Patricia Miline, CTC
Harrisville Laureen Blanchard Newton Raymond Thayer
Jackson Susan Way, Deputy    
Sanbornton Jane Goss, CTC    
Salem Cheryl-Ann Bolouk, CTC    
       
20 Years   25 Years  
Brookfield Diana Pekcham Gorham Grace LaPierre, CTC
Chichester Evelyn Pike Warner Marianne Howlett
Langdon Linda Compbell    
Lyme Joanne Coburn    
Nashua Ruth Raswyck, CDTC    
Pembroke Nancy Clifford, CTC    
Plainfield Ruth Ann Wheeler, CTC    
Westmoreland Cindi Adler    

And last but most certainly not least:      50 Years      George West

Spontaneous applause broke out as Mr. West went to the podium and offered a few words of wisdom about his longstanding alliance with the Association which just happens to be second only to his 61 year marriage to Helen.

2006 graduates of the NHTCA/NHCTCA Joint Certification Program were acknowledged for their achievements earning them the titles designated:

Boscawen — Nancy Moody, Certified Tax Collector
Bow — Cate DeVasto, Certified Tax Collector
Deering — Nancy Cowan, Certified Town Clerk-Tax Collector
Durham — Lorrie Pitt, Certified Tax Collector
Gilford — Denise Morrissette, Certified Town Clerk-Tax Collector
Greenland — Patricia Ferelli, Certified Tax Collector
Hampton Falls — Mary Ann Hill, Certified Deputy Tax Collector
Hill — Desiree Mahurin, Certified Tax Collector
Lebanon — Sandra Allard, Certified NH City Clerk
Meredith — Vikki Fogg, Certified Assistant Town Clerk
Meredith — Kerri Ann Parker, Certified Deputy Town Clerk
Merrimack — Linda Hall, Certified Deputy Tax Collector
Moultonborough — Susette Remson, Certified Tax Collector
Rochester — Doreen Jones, Certified Tax Collector
Warner — Marianne Howlett, Certified Tax Collector
DRA — Sandra Rourke, Completion of Program
DRA — Don Borror, Completion of Program

Representative Betsey Patten was called upon to make a special presentation to George West. She read a citation from New Hampshire Governor John Lynch honoring Mr. West for his years of service to the State and NHTCA. A resolution from the New Hampshire State Senate and declaration from the New Hampshire House of Representatives also commemorated his dedication and years of service. After more applause accentuated by a few whistles, Kathy Seaver offered a heart felt tribute to George along with a few remembrances. Mr. West accepted a gift from the membership and for the second time during the evening thanked everyone for the honor.

With ever present dignity and charm, outgoing Director at Large Blandine Shallow, performed the task of swearing members of the 2006-2007 Executive Board .

Patricia Woolsey took to the podium one last time noting that being a member of the Executive Board has been a fantastic learning experience. She thanked her husband Greg for his support; Plodzik and Sanderson for accommodating the Board meetings; and members of the Executive Board for their efforts. It noted what a great honor it has been to serve the Association and to work with the members. It is with a great sense of pride that she ends her term as President.

Joan Porter accepted the gavel from Pat and proceeded to speak about some of her goals for the upcoming year. She called upon everyone to keep the lines of communication open in all aspects of the job and said to talk to the auditors, Department of Revenue Administration personnel, members of the Executive Board, and other Tax Collectors about the duties we all perform. Evaluate the daily processes and make suggestions for improvement. She reminded us that we all gain by giving and we should extend ourselves in all aspects of our lives – be it at home or work.

The evening ended with a drawing for gifts provided complements of several vendors and County Coordinators. (Sorry, but the hotel furnishings where not included albeit valiant efforts of some over-enthusiastic helpers!)

Friday, September 22
All to soon the last day of the conference was upon us. With only a short amount of time left to impart the most recent developments in the world of tax collection, the meeting got underway promptly at 9:00 a.m. Newly elected President Joan Porter graciously thanked everyone for attending the 68 th Annual NH Tax Collectors’ Conference. A quick thank you to Patricia Woolsey for her dedication and service to the Association was met with an appreciative round of applause.

Legislative Update
Jill Hadaway, Chairman Legislative Committee

Jill began by stating that it has been an interesting year. There were a lot of proposals before the legislature that could have been negative, but fortunately through efforts put forth by the Association these bills were voted down.

The bills that have been approved and are new laws were reviewed.

Chapter 212 (SB 231) - Lowered the 5-year residency requirement of applicants for elderly tax exemption to a 3-year requirement. The effective date of this was June 1, 2006, however since this was after the April 1 st deadline the law will not become effective until issue of 2007 taxes.

Chapter 30 (HB 410) - Set the requirement that all documents submitted with an application for property tax credit, exemption or deferral are to be considered confidential and returned to the applicant after a decision is made on the application. Effective date: June 3, 2006.

Chapter 103 (HB 1394) – Provides that the value of property in current use shall be based on the income-producing capability of the land solely for growing forest or agricultural crops. Effective date: July 8, 2006. (Not necessarily a Tax Collector issue, but mentioned as an f.y.i.)

Chapter 119 (HB 1273) – Makes corrections and additions to the Disposition and Retention Schedules.

Notable highlights:

- Amends RSA 33-A: 3-a, requiring Current Use Release Forms to be kept permanently.

- Property records cards no longer to be kept permanently; current and last prior reassessing cycle only

- Intent to Excavate Forms to be kept through completion of reclamation plus 3 years

- RSA 33-A: 3 Municipal Committees – Changes the word assessors to an assessor

- RSA 33-A: 3 Municipal Committees – Adds unless otherwise provided by a municipal ordinance, the committee shall designate the office responsible for the retention of each type of record created for the municipality.

Chapter 7 (HB 505) - Relative to mailing addresses on property deeds. The complete mailing address for the grantee must now be included on all deeds.

This year Jill was asked to serve as a member of LGC’s Legislative Policy Committee. This committee reviews and recommends proposals for future legislation. She has proposed a piece of legislation that deals with the issue of due diligence by credit bureaus. This is a familiar problem to all Tax Collectors and frequent topic for discussion. The proposal states that credit agencies would have to exercise reasonable diligence when conducting a search for municipal liens and mandates additional search for related principal lien releases, requiring the recording of lien releases on credit reports within one year of recording the lien release at the registry of deeds. (Yeah!) A round of well deserved applause followed this long awaited pronouncement. Jill will keep everyone posted on the progress of this proposal but fully expects it to be a long haul. There is bound to be opposition by the credit bureaus and perhaps even from some banks. LGC looks at all suggestions put forth by committee members and then rates them accordingly so this one might not be at the top of the list. Also, they will support many of the proposals but do not move them forward.

SB 337 - Proposed to change time frame for resale of tax deeded property from 3 years to 1 year. The bill passed the Senate but when it got to the House it was decided to send it on to a study committee. Last Tuesday Jill and Cheryl-Ann were invited to attend a meeting with legislators appointed to do the study. The group did not only want to look at what happens after deeding but also the process leading up to that point. (Audible groans of concern rumbled throughout the audience as the possible impact sunk in.) The attorney from the Attorney General’s Office looked at all of the documentation (copies of notices) presented and complimented New Hampshire Tax Collectors about following the process as governed noting that because of the overall efforts by our group the number of incidents of court proceedings is minimal. A review is still taking place but it doesn’t look like the tax lien process will be altered except to perhaps clean up some areas where things are not clear or contradictory. One of the study group members even suggested that perhaps it might be time to take the old tax sale laws off from the books. (Lots of head nodding and whispers of, “Yes” rippled throughout the audience.) Vikki Fogg added that taking these laws off from the books would be acceptable because the tax lien laws allow the Selectmen to sell off the liens anyway. If money is ever an issue for a community then the option is already in place.

Jill asked if everyone has access to the Town and City Magazine put out by the Local Government Center. Most everyone responded in the affirmative so she urged everyone to use this as a resource for upcoming legislation. Also, the Legislative Bulletin provides an up to date compilation of legislative issues. These bulletins are available via electronic format and will be sent automatically once you are signed up. For anyone interested in expressing an opinion on any of the policy recommendations being considered by the LGC committee, a list of committee members is available through the LGC. The only catch is that committee members still can vote any way they want.

Legal Issues Tax Collectors Encounter
Bernard Campbell, Esquire Beaumont & Campbell

Attorney Campbell began the session by going over a few important legislative matters. First of all, Monday, September 18 th is the first day for representatives seeking re-election to file LSR’s for the upcoming year. None have been posted as of today but there are sure to be a number forthcoming shortly. The first day for LSR’s to be filed by members elected is November 15 th and the last day for filing is December 8 th in the House. The Senate has a different process and their rules don’t move forward to the next session. There are new elections coming up so this will be the first year of the new biennium. Under Rule 35 there is no limitation for new subject matter to be introduced in the first year.

The other piece of information imparted is that HB 626 which sought changes to the Right to Know Law never made it through the process this year. An amended version of the bill passed the House but was killed in the Senate. As may be recalled from the Spring Workshops, one of the important issues addressed in this piece of legislation was electronic communications. By no means is this subject going away so expect it to be brought up again in the new legislative year.

Moving on to address legal issues encountered by Tax Collectors, Mr. Campbell brought up the Jones vs. Flowers U. S. Supreme Court case rendered in the state of Arkansas this year. Referencing a letter sent to Cheryl-Ann Bolouk in May, 2006 he said this particular decision may call for some kind of legislative response. In summary, the case involved a notice of tax delinquency (certified) that went “unclaimed”. After the property had been conveyed to a third party the former owner sued in state court. The state courts rejected the claims, but the U. S. Supreme Court reversed the decision based on the former owners claim that under the 14 th Amendment his rights to due process were not met. This means that the “State” has more of a duty to provide notice to the taxpayer if notices are returned. The Supreme Court upheld the decision that the municipality is not required to search other databases for updated addresses; however, reasonable steps must be taken to ascertain a deliverable address. This applies specifically to notice of intent to deed. Remedies offered to this situation are to resend notices by regular mail or notify the occupant of the property.

How does this decision apply to New Hampshire law? Attorney Campbell concludes that the Jones v. Flowers decision impacts the New Hampshire collection process at the point that notices of intent to deed are sent. He advises that if a Notice of Intent to Deed under RSA 80:77 comes back “unclaimed”, then the collector should:

Many questions were posed with regards to this decision. The bottom line is to be diligent during the deeding process and make sure that efforts to reach the taxpayer are reasonable (as well as defendable). A question about additional costs incurred when other methods of notification are used was left only partially answered. If the property is subsequently deeded then those costs can be taken into consideration as part of the repurchase price. Prior to taking however, there is no provision in the current law that allows for inclusion of added fees as part of the redemption costs. (This is an example of something that will need to be addressed at the legislative level as a result of this decision.)

What if a certified notice to the bank or mortgage holder comes back “unclaimed” or “unknown”? This happens quite frequently with all of the defunct lending institutions and large mergers. One source of information is the Banking Commission. With private concerns you can go to the State website under Secretary of State, corporations, business name lookup to see if you can find anything. Susette Remson offered that there are some other website available which can be helpful as well. She has started a list of ones that she has collected over the years on her own as well as from other Collectors. Mr. Campbell suggested that perhaps the Tax Collectors’ Association could provide this information on the website. First American and LSI tax services are also good sources for address information.

Diverting momentarily from the program agenda, Mr. Campbell said, “Thank you” to the Association for allowing him and his wife the opportunity to stay as guests at the Conference. He is honored to provide legal counsel to the Association and always looks forward to attending these events.

How to Manage and Dispose of Tax Deeded Property
Except for disposing of property through the right to repurchase by the taxpayer, the only way property can be conveyed is through voted authorization. The primary methods outlined in RSA 80:80 (II) are either through advertised sealed bids or public auction. The other process is found in RSA 80:80 (III) and states “as justice may require”. The authority to dispose of property through RSA 80:80 (III) is broad in nature and can be on a property by property basis or provide blanket authorization. The limitations may be year to year or until rescinded depending on how the warrant article was written (RSA 80:80 (IV)). RSA 80:80 (V) allows the town to vote to retain tax deeded property for public purposes.

Taxpayers repurchase rights under RSA 80:89 exist because of a constitutional issue with the tax lien process. The Thomas Tool decision said that the taking of property for a fraction of its real value is unconstitutional. The piece of legislation that makes the process adhere to constitutional guidelines is the right to repurchase. The issues brought out by the Thomas Tool case have not gone away but they have been neutralized by allowing the taxpayer additional recourse.

The mechanics of this process indicate that if a community wishes to dispose of a property within three years after it has acquired it notice must be given to former owners and lien holders at the time of the taking. Within that three year window the former owner can elect to exercise his repurchase rights or they can allow the municipality to go ahead and dispose of the property and instead receive a piece of the proceeds from the sale. As currently written the statute says that between 90 and 120 days prior to when a town wishes to auction off or otherwise dispose of a property they must give notice. Another question that arises out of the Jones vs. Flowers case is again what constitutes proper notice at this step in the process if the notice comes back unclaimed.

If the process goes forward as scheduled then any excess proceeds from the sale have to be set aside and paid to the court which is in turn is distributed to the former owner or other parties holding a legal interest in the property. The amount that the community recovers is set forth in the statutes – RSA 80:90 (I) (a-c) taxes, interest and fees, RSA 80:90 (I) (d-e) incidental costs and legal fees and RSA 80:90 (I) (f) 15% penalty on the equalized valuation. If the former owner or mortgage holder does not appear to claim the excess proceeds then the municipality may claim the funds.

Even if the municipality does not intend to sell a tax deeded property within the three year window of opportunity the former owner or lien holder may exercise the right to repurchase. If the former owner or mortgage holder does opt to repurchase when the deed is made out it should be made out in the name of the person or entity that held the title when it was originally deeded. In the case where the former owner is deceased it is proper to list the owner as “the estate of”. As long as the property is reasonably sound it should not be necessary for the municipality to bring a property up to code specifications. Caution should be exercised however, not to subject the town to any potential liability claims in the case where the building might have been sitting vacant for extended periods of time.

After three years and one day from the date that a tax deed is recorded no notice is required to be sent to the former owners and the municipality can then keep all proceeds from the sale of the property.

For those that may be interested, a more in depth version of this presentation will be made at the Local Government Centers Annual Conference in November.

A few parting words from President Joan Porter thanking Desiree Mahurin for a job well done as Conference Coordinator and Cheryl-Ann Bolouk for all of her work planning and organizing the programs. Wishing everyone a safe ride home Joan brought to a close the New Hampshire Tax Collectors’ 68 th Annual Conference.

Respectfully submitted,

Brenda L. LaPointe, CTC
NHTCA Secretary