Members of the Executive Board congregated in Concord at the offices of Plodzik and Sanderson, P.A. for an early morning meeting.

Executive Board members present were Joan Porter, CTC, President, presiding; First Vice President Pat Tucker; Second Vice President Cindy Torsey, CTC; 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.

After a rousing debate about the pros and cons of using the MAAP system (again), President Joan Porter officially called the meeting to order at 9:45 a.m.

Minutes
Consideration of minutes from the March 8 th 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 March 8, 2007 Executive Board meeting as submitted by the Secretary. The motion was seconded by Joe Wiggett and passed by unanimous voice vote.

Correspondence and Items of Note

Receipt of the following correspondence was acknowledged:

1. Letter written by Cheryl Bolouk to Attorney Bernie Campbell thanking him for his participation in the Spring Workshops.

2. Letter from Attorney Campbell stating that he will be unable to participate in the Spring Workshops during 2008 due to family commitments.

3. Thank you note from Colleen Franzoso ( Portsmouth) for the gift and card in recognition of her retirement from office.

4. Thank you note from Heather (Plodzik and Sanderson) for flowers sent from the Executive Board for the lapse in communication about the meeting schedule.

5. Note from the Whitefield Public Library for the donation sent in memory of Jonna Robinson.

6. E-mail notification noting the recent passing of Ruth Raswyck’s ( Nashua) sister.

7. Kathy noted that Kim Johnson (Henniker) has recently had surgery, is doing well, and is expected to be home within a few days.

8. Letter from Denise French (Deputy, Bennington) along with a check for $80.00 payment towards dues for 2004 through 2007. Denise was Tax Collector in Bennington from 1987 until 2003 and has been the Deputy since 2004. She recently became aware that dues paying Deputies are able to maintain longevity status within the Association and thus was sending payment for the years since her appointment as Deputy.
   
   A short discussion on this matter yielded the decision to accept back dues from Denise due to her tenure as the Tax Collector prior to becoming Deputy.

9. On May 24 th, President Joan Porter sent another letter to Governor Lynch notifying him that the date of our conference has been changed. She hopes there is a chance that he will take note of the correspondence and accept our invitation to address the membership.

Secretary’s Report
Brenda stated that by now everyone has received notice of annual dues for 2007. She had hoped the bills would go out sooner but the folks at LGC are very busy this time of year so the mailing was delayed. Nonetheless, they are out in time to be paid by the end of the fiscal year.

Seventeen new Collectors have joined our ranks this year. Brenda sent them all letters welcoming them to the Association and included their official name badges along with a list of current officers and committee members.

An updated list of Association members has been compiled with the assistance of LGC and was made available for perusal. Brenda asked Kathy for some assistance with identifying the people that are certified. There are some new people that have been incorrectly credited with certification status and others that might be missing. Kathy said that for some reason there has been a bone of contention about this at LGC and they tend to associate the certification designation with the town rather than the person. She agreed to take a look at the list and contact Christian with the changes. Also, Kathy noted that there are some problems with people that hold the dual position of Town Clerk/Tax Collector which will need to be corrected.

Treasurer’s Report
The Treasurer’s Report was prefaced by Joan’s question, “So are we rich?”

Joyce responded by saying that as of June 1st we had a checking balance of $3,576.17 and an overall cash total of $23,404.42 with investments. There are some outstanding bills that need to be paid, but for the most part things still look good.

Joyce voiced concern about the cost of copies for the Spring Workshops. She inquired about a bill from LGC that was over $360.00 referenced as “annual conference handouts”. This in addition to supplies billed out at $80.00. Sifting through all of the bills she has determined that we pay out in excess of $900.00 just in copy fees for the workshops. When all is said and done they ended up costing us about $1,800.00 this year. She took into consideration a loss of $500.00 on the deposit to Fargo Gardens and the fact that we ended up spending more than anticipated to find a alternate location on short notice. Joe thought this seemed out of whack, according to his calculations we actually made a profit in both Littleton and Marlborough and that should have made up for any extra we had to pay out on the seacoast. Kathy said that even though two workshops posted a profit, it was most likely eaten up by the cost of copies and the loss taken on the seacoast workshop.

Joe asked for consideration of travel expenses for him and George to set up in Concord. George paid a couple of guys out of his own pocket to help set up tables and chairs the night before. Payment of these minimal expenses was approved without benefit of a formal motion.

Joan asked for the word to be put out seeking alternate accommodations in the seacoast area. This should be brought up at upcoming County meetings in hopes of finding a better solution. Joe said that perhaps it is time to look at charging more for the workshop in that region to help defray the actual costs. Some of the Board members did not agree and felt that the cost should be the same for everyone. Discussion continued about other accommodation options. George added that with respect to the Concord workshop consideration should be given to using the bigger tables for both the meeting and the meal. This would eliminate some of the extra set up work and also help to alleviate over crowding.

Joyce inquired about an outstanding check written to Heather over a year ago for work she did for the Historical committee. George said to check with her on the way out to see if she remembers receiving it.

The question of non-profit status came up again. Joyce asked if we had ever definitely confirmed our standing with regards to how much money we are allowed to retain. George had checked with one of the auditors at the meeting and was told that more than likely the amount of money being retained falls within the limits for a non-profit organization. A written statement confirming this conversation would help to put everyone’s mind at ease and answer the question once and for all.

Workshop Coordinator’s Report
With the Spring Workshops over with for yet another year, Joe reported that for the most part everything went “quite well”. Despite the scare with the seacoast area workshop, things were resolved handily. As for returning to the Ashworth another year, Joe said that he didn’t see it as a possibility. They were great about taking us at the last minute and the accommodations were okay, but the food wasn’t as good as expected and the price was higher than what is usually allotted. The Concord workshop went quite well albeit concerns about the close seating. (If the same facility is booked again next year, more thought will be given to the set up.) The Littleton workshop went extremely well, being held in the Episcopal Church. The facility is new and turned out to be more than adequate to meet our needs. Members of the Methodist Church provided the meal and it was delicious. Since the only cost involved was $150.00 for use of the facility, a donation of $300.00 was made to the Methodist Church for putting on the meal. If the Board decides to change seating arrangements at the workshops next year then everything could be moved over to the Methodist Church. Joan said, “It is becoming increasingly clear that sitting at separate tables for the workshop and meals is a luxury the Association can no longer afford.” Everyone was in agreement with this sentiment. Pat Tucker recommended the Board direct Joe to move forward and book the Methodist Church for one of next year’s workshops. Board members were in agreement with this recommendation.

Joe again stated his feelings about the pricing structure for the workshops. Both the Concord and seacoast area meetings have become a financial burden to the Association. Cheryl said covering our costs is just the cost of doing business. People will have to decide where they want to go and price may very well enter into their decision. Joyce added that with the cost of gas increasing as well it only adds to our overall expenses (travel considerations). Joan mentioned the registration process and said that having different prices on one form might be “tricky”. Desiree said that if we decide to have different prices we will need to include some sort of disclosure statement on the registration form about refunds in the event that someone needs to make an unexpected change.

Certification Committee
Kathy reported that the Certification Committee is going “full guns” right now with 43+ applications in already. With about two weeks left to register the program will be full again this year. The instructors are all set. Cheryl interjected that all the instructors are set with the exception of motor vehicles. (Three strikes so far and working diligently to get number four to commit!)

The goal this year is to have more “hands on” in the classes. Learning the more traditional way by actually doing calculations gives a better understanding of the overall process and most people seem to like it better than just being lectured.

Legislative Committee
Jill quickly ran through an update of bills that the Association has been tracking:

HB 36 - Relative to the reporting of municipal liens in consumer reports.

Unfortunately, the Commerce Committee decided they were unwilling to take on the credit bureaus and instead proposed to have Tax Collectors mail statements of release to each property owner or those who paid the taxes, stating the lien was paid and that credit bureaus don’t always report releases. Jill emphatically stated that requiring Tax Collectors to do more work would not solve the problem making this proposal totally unacceptable. When committee members failed to recognize this point Jill recommended a vote of inexpedient to legislate. On March 27 th the bill was voted ITL.

HB 107 – Authorizing towns to charge residents for solid waste removal. (Amends RSA 149-M:17).

This bill became law on May 2 nd and is effective as of July 1, 2007. Although the full impact of this piece of legislation and how it will affect Tax Collectors is not known at this time, it is worth keeping an eye on in case any town seeks to implement. Relevant portions of the text are as follows:

“A town which charges fees for the use of a solid waste facility, or for any other type of solid waste disposal services, including collection, hauling, separation, recycling, or composting, may bill such fees to the owner of the property where the solid waste originates, or which is otherwise benefited by such services, irrespective of whether the facility or other services are provided by the town, another town, a combination of towns, a district, or by a private operator with which the town, towns, or district have contracted.”

“(a) The establishment of such fees shall be governed by RSA 41:9-a, or other applicable statute or charter provision.”

“(b) Such charges shall create a lien upon the benefited real estate.”

“(c) A town may collect such charges by the use of any of the collection procedures authorized by RSA 38:22. Interest on overdue charges shall be assessed in accordance with RSA 76:13.”

HB 198 Relative to collection on taxes of land with a discretionary easement and to the calculation of penalties applied to tax deeded properties. (Amends RSA’s 79-C:13; 80:90, I (f); 79-E:11).

As everyone may recall, the purpose of this bill was to change RSA 79-C:13 to reference RSA 80 and to help clarify RSA 80:90, I (f) with regards to the penalty assessment for tax deeded properties. This bill was approved on May 21 st and has an effective date of July 20, 2007. The change to RSA 80:90, I (f) is as follows:

“(f) An additional penalty equal in amount to 15 percent of the assessed value of the property as of the date of the tax deed, adjusted by the [ most recently available] equalization ratio for the year of the assessment .”

HB 256 Relative to duties and powers of town treasurers.

Both the House and the Senate concurred with the proposals set forth in this bill and it is awaiting the next step before final approval. When approved, this bill will give Treasurers the authority to appoint someone else to make deposits. The bill also changes the responsibilities of the Tax Collectors and Town Clerks to remit deposits either to the Treasurer or the Treasurer’s designee, who by virtue of this law may be the Tax Collector or Town Clerk.

HB 316 Relative to the 5-year assessment review by the Department of Revenue Administration.

Both the Senate and the House concurred with this bill which in part establishes a new 5-year municipal assessment review schedule beginning April 1, 2007 to be done by DRA. (The other part of this bill ratifies certain actions of the 2007 Kearsarge Regional School District meeting.)

HB 692 Allowing a municipality to adopt a property tax exemption for industrial construction has been referred to Senate committee.

HB 803 Relative to the sale of tax deeded property. (Amends RSA’s 80:88; 80:89, I; 80:89, VII and VIII).

This bill clarifies the procedure for notice to a former owner of tax-deeded property and distribution of proceeds. The Association requested an amendment to keep the wording that prevents a municipality from having to distribute proceeds after three years. The bill has been adopted and is awaiting the Governor’s signature.

SB 99 Relative to the terms for payment in lieu of taxes for renewable generation facilities.

This bill was passed into law on June 11 th and becomes effective on August 10, 2007. In a nutshell, text was added to RSA 72:74, VI which gives municipalities the option of extending the terms for payment in lieu of taxes for renewable generation facilities.

HB 755 Relative to transfers of motor vehicle permits.

This bill would have allowed a person who transfers the registration of his or her vehicle to receive a refund if the permit fee for the new motor vehicle is less than the permit fee for the previously-registered motor vehicle. What a nightmare! Although it passed the House (with amendment) it was voted down at the Senate level. Jill said that Joan spoke against this bill “rather brilliantly” and greatly assisted in making sure this got no further. Usually, something of this caliber is taken care of in the House because once it gets to the Senate they don’t like to vote them out. And yet another close call averted!

All of the other pieces of legislation being tracked are awaiting further discussion and/or hearings.

Before turning the table over to Desiree, Jill mentioned a letter that she had received from Diane Trippett ( Merrimack) requesting a change to the laws on notice to mortgage holders. Diane has been using a consultant to research and prepare mortgagee notices and is concerned about his research approach. He strictly adheres to the current law and is using the mortgage holder name and address on file at the registry of deeds. With a number of these notices being returned to her office for either incorrect address or addressee unknown, Diane is asking to have the law changed to include “if known” (similar to current law about where to mail notice of lien). Jill said that if the Board desires to propose this change then she needs to know because the deadline for filing is fast approaching. A healthy discussion about the pros and cons of changing the law took place. Several people stated they take it upon themselves to do more extensive research and send additional notices when necessary. Desiree pointed out that as long as the obligations have been met in sending to the mortgage holder on file, additional notices do not need to be sent certified. Jill voiced her concern about opening the door for the legislators to “muck around” with the tax laws. While everyone acknowledged the benefits of notifying the current mortgage holder all were leery about adding “if known” to the law. Without an ultimate informational source such as the registry, the door is opened for taxpayer and mortgage holder challenges if something not recorded is missed. General consensus – leave this one alone!

Kathy said that this matter should be further discussed at convention. There is a website available which can assist with identifying defunct lending institutions. Desiree said she is familiar this site and it is sponsored by the banking commission. Several other informational sources were mentioned and will be compiled to add to the newsletter.

Convention Coordinator’s Report

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

Red Jacket Resort – North Conway, NH

 Desiree had many items to present and she jumped right in with a quote on room rates for the upcoming convention. Triple occupancy, exempt rates - $171.00 per person/per night and quadruple occupancy, exempt rates - $160.00 per person/per night. Taxable rates are $183.00 triple, per person/per night and quadruple $171.00 per person/per night. Menu choices will need to be decided upon today so that she can have the entire information ready in time for the mailings. Buffet style meals will be offered for breakfast, lunch and the Wednesday night meal. The Red Jacket has come up with a different way to handle the commuter meals this year which will alleviate some of the difficulties experienced last year. There will a separate commuter meal registration form which will be handled by the Red Jacket. Draft agendas will need to be finalized by next month so that mailings can go out on time. Cheryl nodded in agreement and said she is prepared to go over the tentative agenda when Des is finished. Forty two vendor invitations have been sent out. Desiree noted that she set July 13 th as the deadline to receive calendar advertisements. Kathy asked Jill if Cate would be available to assist with proof reading again this year. Jill responded in the affirmative. With four elections next year there will be a lot to include so Kathy asked if Kate would be kind enough to start writing down dates. She can send her draft list to Kathy and she will do the final review.

Moving on to other bits and pieces; Desiree noted special invitations (paid accommodations) being sent to the President of the Connecticut Tax Collector’s Association and Attorney Bernie Campbell. Cheryl added that one of the speakers has asked for the same consideration instead of receiving a fee for his service - Bill and Terri Colton were thus added to the list of special invites (October 17 th). The Colton’s will be staying the night before also but will paying for that night. Cheryl asked that when the room is booked to make sure it is reserved for two nights. George reminded Des to send an invitation to the Honorary members – Maurice Barrett, Stanley Arnold and Lorraine Racette, (and don’t forget George!).

Jill asked if some of the concerns about the facility have been addressed since last year. Desiree assured her that recent renovations will take care of the problem.

Taking the time to savor every last one of the choices, Executive Board members decided upon meal menus for the convention. Wednesday will tempt new arrivals with the offerings of the Sunset Hill Deli Buffet to be followed in the evening by Evans Notch which will include the main selections of fettuccine primavera, pan seared salmon in herb crust, chicken boursin in pastry or chef carved steamship round of beef. Thursday luncheon is Caesar Salad and Soup Buffet. The banquet dinner – Silver Lake - features entrée choice of chicken piccata with lemon butter, vegetarian option, or filet mignon with béarnaise sauce. Both hot and cold hors d’oeuvres were selected for the social hour. The morning break on Thursday will include sliced seasonal fruit, pastries and various beverages. Afternoon breaks on Wednesday and Thursday will have various snack foods and drinks available. (Question – Why do these yummy discussions always take place right before lunch?)

Ideas for the convention gift were discussed. Everything from a stress reliever kit to 20 year planners and pedometers were mentioned. Several people questioned the need to give a gift at all. Desiree asked if there was a way to tie in the gift to one of the topics being presented. Perhaps one of the guest speakers has a book they could recommend. Cheryl will to see if anyone has some suggestions.

Education Committee
Cheryl handed out copies of the tentative agenda for the fall convention.

Wednesday, October 17th

10:30 – 11:30 am New Collector’s Round Table

Cheryl-Ann Bolouk, CTC; Nancy Clifford, CTC & Dawn Oswalt, CTC

Noon – 1:15 pm Lunch

1:30 – 4:00 pm “Employee Issues We Encounter as Tax Collectors”

Bill Colton

2:30 – 3:00 pm Vendor Break

Thursday, October 18th

9:00 – 9:45 am Department of Revenue Administration (Topic not yet confirmed)

G. Phil Blatsos, Commissioner

9:45 – 10:00 am Vendor Introductions

10:00 – 10:30 am Vendor Break

10:30 – Noon The MS61 by User Groups

Education Committee/Association Members

Noon – 1:15 pm Lunch

1:15 – 2:00 pm Annual Meeting

2:00 – 4:00 pm Tax Collector Technical Techniques

Education Committee

Friday, October 19th

9:00 – 9:30 am Legislative Update

Jill Hadaway, CTC – Legislative Committee Chairman

Bernie Campbell, Esquire – Beaumont & Campbell

9:30 – 11:00 am Possibly Bankruptcy ?????

The first speaker, Bill Colton, will be covering human resource issues. His presentation is interactive in nature and has been given rave reviews by those who have previously attended. To encourage early arrivals the agenda will denote the fact that this is a interactive session. Thursday morning’s schedule was discussed in depth and ended up with the following changes:

9:00 – 9:15 am Department of Revenue Administration (Welcoming remarks)

G. Phil Blatsos, Commissioner

9:15 – 9:30 am Vendor Introductions

9:30 – 10:00 am The MS-61

10:00 – 10:30 am Vendor Break

10:30 – Noon The MS-61 by User Groups

Education Committee/Association Members

A review of the MS-61 and some of its pitfalls will be discussed more in depth prior to convention. The purpose will be to come up with a more cohesive outline for the discussion groups. Group leaders will be encouraged to meet ahead of time to make sure that the information being conveyed is consistent.

The afternoon session will be Tax Collector technical techniques but is being renamed “Tax Collector Issues – Round Table Discussion”. Valuable information is always imparted during this segment and trying to come up with an intriguing title always present a bit of a challenge. The set up will be slightly different this year with a panel of experts and a moderator. Panel members will include representatives from DRA and LGC, the Executive Board, and Bernie Campbell. Some questions for the session will be solicited in advance during registration. Cheryl has some topics in mind too as she keeps a folder of things that people e-mail or ask her. Pat suggested going over the new retention schedule.

Friday’s schedule was tweaked a bit as well.

9:00 – 10:00 am Legislative Update – Jill Hadaway

Court Case Updates – Bernie Campbell

10:00 – 11:00 am Legal Questions and Answers

Bernie Campbell

Cheryl asked if the registration form could include a note to Tax Collectors asking for topics and/or questions for both the Thursday afternoon round table discussion and the Friday morning legal Q & A. Des suggested that a note asking people to e-mail Cheryl would be better than mailing things back to LGC.

Kathy asked to poll people as to how they might feel about doing tax lien/deed at next year’s Spring Workshops. Since Bernie will not be assisting it might be interesting to present these topics in a different manner. Cheryl said this is already on her radar and she has some other topics in mind to mention also.

With the hour creeping up on 1:00 pm Cheryl quickly referenced an e-mail she had sent to everyone at DRA concerning discretionary and conservation easements. Although she has not received an official response from DRA she wants to make everyone is aware of the fact that under the current law (RSA 79-B) for conservation restrictions, there is no authority given to collect interest on an unpaid bill. Although the PA-61 form states the interest rate is 18%, the actual law does not have a provision in it granting the Tax Collector that authority. The e-mail details several other instances where the Rule and the Form do not agree and thus need to be changed. Cheryl asked Jill for some assistance in trying to move the changes forward. While on the subject of things in need of a change, Kathy brought up RSA 80:19-a Environmental Investigation which incorrectly refers to the tax lien procedure as RSA 80:20-RSA 80:42-a and the tax sale procedure as RSA 80:58-RSA 80:86. These two references are backwards. (Kudos to Margie Wagner in Somersworth for the pick up.) Jill will see if she can get in a change before the end of the year.

One last item, Cheryl asked if we want to do a joint session with the Town Clerk’s this year at the LGC conference. No one has responded to her inquires and the paperwork is due tomorrow, June 15 th. A couple of ideas for topics were thrown out but no final decision was forthcoming about either the joint session or possible subject matter.

Other Business
George just wanted to call attention to a couple of “curiosities” that he had come across and copied for everyone. From the Town of Washington, a list of all dues paid for various organizations totaling more than $2,400.00. And from the Town of Sullivan, copy of the Board of Selectmen minutes where the Board took the Monadnock Regional School District to task about the increase in the school portion of the tax rate (2005).

Pat Tucker asked if it was okay to include other items in with the tax bills. Kathy said, “Yes” and read a portion of RSA 76:11 Delivery of List; Notice to Taxpayer; Other Bills “. . . Said bill shall be mailed separately and not included with mailing of other town or city bills, unless the governing body of the town or city votes to mail other town or city bills or information directly related to municipal business along with the tax bill. Under no circumstances shall a city or town mail statements of position on matters of public policy along with the tax bill. . . .”

Jill Hadaway made a motion to adjourn at 12:40 p.m. Pat Tucker seconded the motion and it passed by unanimous voice vote.

Next meeting - July 12 th at 9:30 p.m.

Respectfully submitted,

Brenda LaPointe, CTC
Secretary