Members of the Executive Board met in Concord at the offices of Plodzik and Sanderson, P.A.

Executive Board members present were Joan Porter, CTC, President, presiding; First Vice President Pat Tucker; Treasurer Joyce McGee, CTC; Secretary Brenda LaPointe, CTC; Legislative Committee Chairman Jill Hadaway, CTC; Public Relations Director and Certification Committee Chairman Kathy Seaver, CTC; Education Committee Chairman Cheryl-Ann Bolouk, CTC; Convention Coordinator Desiree Mahurin, CTC; and Workshop Coordinator Joe Wiggett, CTC.

Guest – Honorary member George West.

The meeting was promptly called to order at 9:30 a.m.

Minutes
Consideration of minutes from the previous meeting was the first agenda item discussed. No corrections, additions or deletions were proposed. Pat Tucker made a motion to accept the minutes of the June 14, 2007 Executive Board meeting as submitted by the Secretary. The motion was seconded by Cheryl-Ann Bolouk and passed by unanimous voice vote.

Correspondence and Items of Note

Receipt of the following correspondence was acknowledged:

1. A thank you note from Ruth Raswyck ( Nashua) for the many cards and the dish garden sent on behalf of members of the Association in remembrance of her sister.

2. Pat Tucker mentioned a verbal communication from Linda Brown and Raymah Simpson about the Grafton County meeting which will be held on July 25 th at the Registry of Deeds Office.

3. E-mail communication from the Belknap County Coordinators indicating their intentions to hold a meeting in the near future. They are looking for input as to the date and time from people within in the County.

4. Kathy Seaver said that Anne Igmundsen’s husband recently passed away. (As many may recall, Anne was a Past President of the Association and was instrumental in development of the certification program.)

Secretary’s Report
The Secretary’s report began with mention of two new Tax Collectors; Deb O’Toole has taken on the duties of Town Clerk/Tax Collector in Middleton and Elizabeth Meade is now the Tax Collector in Hanover. The city of Dover still does not have a Tax Collector; in the interim Diane Bennett will be performing the official duties. The positions of Town Clerk and Tax Collector are being combined by the city and they are in the process of accepting applications to fill the vacancy. Jill added that Tilton has also decided to combine the two positions.

Brenda said that we are now down to only forty one towns that do not have e-mail addresses. Christian at LGC has also sent her a short listing of about ten others whose e-mails came back when the last minutes were sent out. The fact that the number of towns without e-mails has dramatically decreased is great news for the Association as it will save a lot of money on the mailings. Brenda has been trying to contact the remaining people to see if there are any that have been missed so perhaps the list will become even shorter in the future. Pat Woolsey asked for a copy of the “no e-mail” list and said she will look to see if she can identify any from her customer listing.

Brenda is working on completing the annual Secretary’s Report but is still waiting for some information from Christian. This led to a question whereas LGC collects the money and sends it along to Joyce for deposit should the year end report reflect when the money is received by LGC or when it is deposited by the Treasurer? Majority opinion is to go with the date initially received by LGC.

A list of longevity award recipients is being compiled for the fall conference. A list of nominees will be put together and included with the next bulletin so that members will have an opportunity to note any changes prior to convention. While on the subject of convention, Brenda said she will be ordering additional lanyards and names badges for this event.

Treasurer’s Report
Joyce handed out a copy of the Treasurer’s Report dated June 30, 2007. At the last meeting a check issued to Heather Barrett was noted as still outstanding. George met with Heather after the meeting and she could not recall cashing the payment so Joyce voided the original check and issued her a new one. The biggest money maker right now is the dues. This has helped to increase the balance in the checking account to over $7,000.00. Including investments, the total cash available is $27,041.63. With no bills to be paid right now overall things are looking good.

Desiree asked Joyce if there is a way for her to do a spreadsheet of income received from the vendors versus the vendor registrations. Joyce said LGC always provides information detailing the income source. As for this year so far, payment has been received from First American, Lighthouse Financial, BMSI, Print Graphics, Unifund, and Metropolitan Communications. Joyce will send a copy to Des for her records.

Joyce asked about the audit for the end of the fiscal year. Does she need to contact the Finance committee or do they automatically get in touch with her? She was advised to contact someone on the Finance Committee to start the process. As of the end of the year there were only two outstanding checks so the audit should be relatively simple.

After last month’s meeting, George and Joyce spoke to Jim Swagert, CPA to get a definitive answer whether or not the Association needs to file with the IRS. As it turns out, the Association should be reporting annually because of the amount of income and holdings. Joyce asked permission to have Plodzik and Sanderson handle this after the audit has been completed. The cost will be around a couple of hundred dollars and Joyce said that after the first year we might be able to do the report ourselves. Kathy asked if the Certification program would have to report their income as well. Since this program currently uses the Tax Collectors’ Association Federal identification number, it was felt that their income information would be needed to complete the filing. Kathy said that it is time for the Certification program to get their own number so to properly reflect the fact that the program serves two Associations and not just the Tax Collectors.

Joe Wiggett made a motion to approve the expenditure of funds for the purpose of hiring the services of a professional accountant to complete the paperwork necessary to comply with any state and/or federal requirements associated with the revenues and expenditures of the Tax Collectors’ Association. Desiree Mahurin seconded the motion and it passed by unanimous voice vote.

Joyce shared some copies of old publications she has came across in the Whitefield Town Office. Handbook for New Hampshire Selectmen and Local Officials, 1967 version published by NHMA; The New Hampshire Town Meeting Handbook, 1974; Political Calendar 1986-1987; and Handbook for New Hampshire Tax Collectors, A Brief Manual of Powers and Duties, November, 1970. While each of these books was passed around, comments were made about the content and usefulness of this type of publication. It was suggested that texts of this nature be considered as a convention gift in the future. There was even a suggestion made that LGC might be interested in collaborating with the Association with the compilation of a new handbook

Workshop Coordinator’s Report
Joe noted that he and the Assessor are sharing the duties of the Town Manager position in Littleton on an interim basis. While the town searches to fill this vacancy permanently Joe expects to be quite busy. Other than this new turn of events, he had nothing new to report regards to the workshops. (Good luck Joe.)

Certification Committee
Kathy was pleased to report that this year’s Certification program is huge! There are over 70 people signed up including 10 fourth year students ready to graduate. Everything is going smoothly this year which she attributes to the hard work and dedication of committee members. The Personnel and Management class has been revamped this year. Students will have the opportunity to fill out sample performance reviews and test their interviewing skills. The goal is to give a complete overview of personnel issues covering everything from hire to retire.

New graduates will receive shirts bearing the Certification insignia. The shirts, with collar and several buttons down the front were given out last year instead of the customary tee shirts. People seemed to like them better than the tees so the committee decided to stay with them.

Public Relations
Kathy admitted to being a bit behind it in getting news items over to LGC. There has not been a lot to report to the membership so there is no cause for concern. She asked if we had ever resolved how to disperse bulletin items either on the website or by mailing. Brenda said the last time a newsletter was issued it went via e-mail along with copies of the minutes. These were sent as separate items so that a visit to the website was not necessary to view the documents. Most everyone felt this is a better way to get things out as with people being so busy they do not always have the time to go to the website. Everything that is sent out will also be posted on www.nhtaxcollectors.com for reference. Brenda said that anytime something is put on the website a follow up needs to be done just to affirm that the item actually makes it to the right place and is viewable. She has noticed in the past things come up as “page not found” which can be frustrating for users. Desiree stated that Christian (LGC) has been reassigned and will not necessarily be the one to handle everything for us now. She recently sent some items to him and was told that he will be delegating some of his duties to someone else. She has conference registration forms, hotel registration and commuter meal forms that should go on the website in addition to being sent by mail. Kathy has several pages of information for the bulletin and Brenda has last month’s minutes that need to go out. Brenda offered to make sure all of these items are sent via e-mail and put on the website. (Mailings of the bulletin and minutes will go out to those without e-mail capabilities.) Desiree will be putting together a complete packet of conference information which is mailed to everyone.

Legislative Committee
Jill reported that two of the bills being tracked by the Association have been signed into law.

The first bill is HB 256 relative to duties and powers of town treasurers. The most relevant portions of the law to both Tax Collectors and Town Clerks can be found in several of the new sections and amendments to existing RSA’s.

246:4 New Paragraph; Town Treasurer. Amend RSA 41:29 by inserting after paragraph V the following new paragraphs:

VI. The treasurer may delegate deposit, investment, recordkeeping, or reconciliation functions to other town officials or employees provided such delegation is in writing and includes written procedures acceptable to the selectmen, or in the case of a town operating under RSA 37, to the town manager, and is agreeable to all parties involved. However any such delegation shall only be made to a town official or employee bonded in accordance with RSA 41:6 and rules adopted by the commissioner of revenue administration under RSA 541-A. Such delegation shall not eliminate the responsibility of the treasurer to comply with all statutory duties required by law.

VII. The treasurer shall ensure that all moneys remitted shall be deposited at least on a weekly basis, or daily whenever funds remitted from all departments collectively totals $500 or more. Such deposit function may be delegated pursuant to paragraph

VI. However, failure to ensure that funds are being deposited on a timely basis as required by this paragraph shall be cause for immediate removal from office pursuant to RSA 41:26-d.

246:5 Duties of Tax Collector. Amend RSA 41:35, I to read as follows:

I. Every collector of taxes shall keep in suitable books a fair and correct account in detail of the taxes due, collected, and abated, and of all property sold for nonpayment of taxes, which books shall be public records. A tax collector shall [pay] remit all money collected to the town treasurer, or to the town treasurer’s designee as provided by RSA 41:29, VI, at least on a weekly basis, [or on a daily basis at the discretion of the commissioner of revenue administration. Such daily or weekly payments may be deferred until the] or daily whenever tax receipts total $500 or more. [He] The collector shall make final payment to the town treasurer of all moneys collected [by him] within 10 days after the close of the town’s fiscal year. Failure to [deposit] remit collections on a timely basis as required by this paragraph shall be cause for immediate removal from office under RSA 41:40. He or she shall submit [his] the tax books and lists to the treasurer and selectmen for inspection and computation when requested so to do and if they discover any errors therein they shall immediately notify the town auditors thereof; and the auditors shall promptly examine the collector’s records and make a written report to the selectmen and the department of revenue administration of their findings, conclusions and recommendations. The collector shall be at [his] a usual place of business, or any other place, at least one day each month for at least 2 hours continuously for the transaction of tax business, which time and place shall be printed upon the tax bills sent out by the collector. [He] The collector shall make a written report to the town at the end of each fiscal year which shall contain the amount of the taxes committed to him or her to collect; the amount of taxes collected, together with interest thereon; the amount of discounts allowed; the amount of taxes abated; the total amount of uncollected taxes; and an account of all sales of real estate [by him] to collect taxes. Upon written request therefor the collector shall provide the selectmen with an itemized list of the uncollected taxes at the end of the fiscal year.

246:6 Accounting for Receipts of Permit Fees. Amend RSA 261:165 to read as follows:

261:165 Accounting for Receipts of Permit Fees. Each designated city official and town clerk shall keep an account of the money received by him or her for vehicle permit fees collected. The clerk or official shall [pay] remit all fees collected to the town or city treasurer, or to the treasurer’s designee as provided by RSA 41:29, VI, at least on a weekly basis, or [more frequently at the discretion of the commissioner of revenue administration. Such payments may be deferred until the] daily whenever permit fee receipts total $500 or more. Such permit fees shall be used for the general purposes of the city or town. Failure of the city official or town clerk to [deposit] remit permit fees on a timely basis as required by this section [such funds on a weekly basis, or, if required by the commissioner of revenue administration, on a more frequent basis,] shall be cause for the immediate removal from office under RSA 41:40 of the city official or under RSA 41:16-c of the town clerk [from office. The commissioner of revenue administration shall remove the town clerk pursuant to RSA 41:16-c or city official pursuant to RSA 41:40]. Town clerks shall be paid on orders drawn on the town treasurer by the selectmen at the rate of $.50 for each permit issued.

Jill strongly suggests that Tax Collectors and/or Town Clerks go to their Selectmen and have a written policy for delegation of deposits even if they are currently performing this function. The effective date of these portions of the bill is August 27, 2007.

The other bill that was signed into law is HB 803 Relative to the sale of tax deeded property. (Amends RSA’s 80:88; 80:89, I; 80:89, VII and VIII).

Basically, in RSA 80:89, section VII, is removed entirely and in section VIII reference to RSA 80:89 is deleted because of the rewording. Also, RSA 80:89, I has been amended to read:

• [Between 120 and] At least 90 days prior to the offering for sale [ or conveyance] by a municipality of property which is acquired by tax deed on or after the effective date of this section, the municipal governing body or its designee shall send notice by certified mail, address service requested, return receipt requested, to the last known post office address of the owner of the property at the time of the tax deed, if known, or to the person to whom notice of the impending tax deed was given under RSA 80:77. The notice shall set forth the terms of the offering and the right of the former owner or owners to repurchase the property, as set forth in paragraph II. Copies of any such notice shall also be sent by certified mail, return receipt requested, to any mortgagee to whom notice of the impending tax deed was sent under RSA 80:77-a. For any notice sent pursuant to this paragraph, $10 may be added to the municipality’s “costs’’ as defined in RSA 80:90. In this section, an “offering for sale” means the authorization by the municipality’s governing body to its designee to sell the property.

These few changes won’t be making a big difference in terms of procedure.

Moving along to other legislative matters, Jill recalled that last month several concerns were raised about portions of RSA 80 or more specifically, RSA 80:19-a Environmental Investigation. References to tax sale and tax lien procedures are switched and in need of correction. The fix to this problem should be fairly simple. She handed out a sample copy of the new wording and hopes to be able to move it forward quickly as she already has a sponsor.

The other issue raised last month by Cheryl regarding the inconsistencies between the RSA’s, rules, and forms for conservation restriction easements and discretionary easements won’t be quite so easy to resolve. Jill has spoken to several people about our concerns and it is much more involved than it appears on the surface. Due to the complexities of the situation Jill asked if it would be more appropriate to have Bernie take a look at the problem and come up with a recommendation. The legislative committee does not have the expertise to handle proposals with such extensive changes. An intense discussion on this matter ended with a decision to try and work with DRA to resolve the inconsistencies. Cheryl offered to talk to the Commissioner to move this forward. If there is no action taken or any real sense that these issues are in the works prior to convention, then the subject will be revisited and Bernie Campbell will be asked to get involved. Kathy summarized the whole situation best by stating that she would not like to be a Tax Collector without the support of the Association. Inconsistencies and oversights in the laws and rules slip by undetected and without the diligent work of Association members there would be a lot more things out there just waiting to be challenged.

Jill reminded everyone that the deadline for filing legislative changes is almost here so get things to here as soon as possible for consideration this session.

Convention Coordinator’s Report

Reminder - 2007 Fall Convention – Wednesday, October 17 – Friday, October 19 th

Red Jacket Resort – North Conway, NH

Desiree is hard at work tying up all of the loose ends. She has finished finalizing the hotel registration and commuter meal forms and they are all ready to be mailed out with the rest of the conference information. Mailings will include the conference, hotel, and commuter meal registration forms, tentative agenda, and cover letter which will include notice of the annual meeting scheduled for Thursday, October 18 th at 1:15 pm.

Some of the meal prices have gone up quite a bit from last year. However, the lunch prices include the cost of the afternoon break and the dinner price includes the evening reception. The price for tax exempt lunch is $37.17 and dinner is $71.98. Des plans to double check the prices again and ask if there is a way to bring cost down a bit.

Kathy asked how the sponsorships were coming along for the calendar. Desiree said that for some reason they have not responded as quickly as last year. Kathy asked for a list of vendors and suggested that a reminder note be sent. Des recalled that the response was late last year too so a reminder would be a good idea.

The only tasks left on Desiree’s list of “to do’s” are put together the programs and write the special invitations to honorary members and guests.

The big decision for the day was choosing a gift for convention. The pros and cons of many different items were discussed until one was found that would meet with everyone’s approval. Pat Tucker made a motion to purchase cell phone caddies as the gift for the 2007 convention. Patricia Woolsey seconded the motion and it passed by unanimous voice vote. The pouches will be royal blue and be embossed with the NHTCA insignia.

Education Committee Report
Cheryl presented a revised copy of the fall convention agenda. The only real change since last meeting is the last session. After much thought on the subject, she recommends tackling the subject of bankruptcy. Executive Board members agreed with Cheryl. Pat Tucker said that it would be interesting to have a seasoned Tax Collector go over the process from when a notice is first received to file a proof of claim on through to final disposition. This idea was wholeheartedly embraced by everyone so it was decided to have the Education committee take the lead in presenting this topic. Keeping it simple and to the point will help to entice people to stay for this session. Tax Collector experiences can be shared and Bernie Campbell will be on hand to provide legal guidance.

Pat Tucker suggested something be added to the agenda with regards to the Technical Issues Round Table Discussion session. She wants to make it clear to everyone that this will only be successful if people are ready and willing to ask questions. Cheryl said this is one reason questions will be solicited in advance, sometimes people are not willing to speak up. Writing down a question and submitting it anonymously works better for some. Advance solicitation will take place either in the bulletin or convention mailing packet. Also, mention will be made in the convention cover letter. Representatives from LGC, DRA, the legal community, and Tax Collector’s representing a city and small town will all be part of an ensemble panel ready to take on all questions. A suggestion was made to set up a scenario of something that would be typical for a Tax Collector to come across and ask each of the representatives how they would handle the situation. Cheryl is already prepared just in case no questions are forthcoming.

The MS-61 session will be similar to what was covered at the New Collector’s Workshop. Kathy and Pat Woolsey agreed to put the information together and present the topic. Pat Tucker suggested that people be encouraged to bring a copy of their MS-61 for reference (add to agenda).

Cheryl said she extended an invitation to Phil Blatsos, Commissioner - DRA to join the Association for lunch on Thursday. He is hoping to be able to attend for most of the day but it depends upon his schedule. Desiree confirmed that she is to send DRA a packet of convention information so they can plan accordingly.

Before wrapping it all up, Cheryl said that the Association will not be sponsoring a session at the LGC conference this year. When she called LGC there were no topics available and the Town Clerk’s couldn’t come up with a subject worth sharing either.

Scholarships
Kathy brought up the subject of scholarships for the Certification Program. Eight people have made requests for assistance for a total of $2,910.00. The Town Clerks have agreed to fund $1,010.00 which still leaves a balance of $1,890.00. Although Executive Board members recognize the need to support educational programs there were concerns expressed about funding some of the same communities every year. Kathy stated that scholarship applications must be accompanied by an explanation or proof that an attempt was made to have cities/towns pay for the program. This explanation seemed to quell any rumblings of dissent. Kathy said that the Certification Program does have some money available to help with the scholarships. Pat Tucker made a motion for the Tax Collectors’ Association to contribute $1,500.00 to the Certification Program for the purpose of funding scholarship requests this year. Patricia Woolsey seconded the motion and it passed by unanimous voice vote.

While on the subject of scholarships, Kathy said not to forget the scholarship applications for new Collector’s to attend the fall conference. Brenda said she has a copy of the request form from last year so she will forward to Desiree for inclusion with the convention packets. The deadline will be September 7 th, prior to the September Executive Board meeting. The scholarship winner will be chosen at random during the September meeting.

New Business
Before going on to new business, George West announced his need to depart early saying that his wife is in the hospital. (Best wishes for a speedy recovery, Helen.)

LGC Contract
Joan asked if there were any suggestions for changes to the contract with the Local Government Center. Everyone agreed that the contract has worked fine this year. However, some concerns were expressed about the fact that Christian will have only limited involvement with our account. Joyce mentioned a previous discussion where we talked about drawing up a list of guidelines that could be passed on to LGC as a point of reference for our account. All agreed this was a good idea that would probably save us some difficulties down the road when personnel changes are made. Joan asked those having regular contact with LGC to write down guidelines and recommendations so that a reference manual can be compiled.

Roaming Tax Collector
Earlier in the year, a discussion was held about filling temporary voids in Tax Collector offices with someone experienced in the profession. Referring to this position as “roaming Tax Collector”, Joan said that she has recently been contacted by someone who is looking to market her skills and would like the Association’s stamp of approval. This subject has been brought up various times over the years and it always comes back to concerns about liability. Joan will advise this individual that the Association does not make recommendations and suggest to her that she forward a resume to DRA and communities in her area to make them aware of her availability. The Association has never maintained a listing of people qualified to perform Tax Collector duties and does not want to be put into a compromising position by making recommendations.

Record Retention
Joyce had some questions about the record retention schedule. According to the list, Notices of Intent to Lien have to be retained permanently. She questioned the need to keep these notices after they have been paid. Desiree added that the same is true with Notice of Intent to Deed. After a number of years space becomes an issue. Also, these letters often become illegible after a certain amount of time particularly if they are stored in less than favorable conditions. Pat Tucker agreed and said there is a need to work on clarifying the schedule. Joan will add this to her list of things to look into.

Old Business

Workshop Coordinators Job Description
Joe did not bring his suggestions for changes to the Workshop Coordinators job description. If he gets a chance he will e-mail a copy to everyone to review.

Pat Tucker made a motion to adjourn. Cheryl-Ann Bolouk seconded the motion and it passed by unanimous voice vote as members made a hasty exit.

Next meeting – August 9th at 9:30 a.m.

Respectfully submitted,

Brenda LaPointe, CTC
Secretary