Members of the Executive Board met for a morning meeting at the offices of Plodzik and Sanderson in Concord on Thursday, March 8th.

Executive Board members present were Joan Porter, CTC, President, presiding; First Vice President Pat Tucker; Second Vice President Cindy Torsey, CTC; Treasurer Joyce McGee, CDTC; Secretary Brenda LaPointe, CTC; Legislative Committee Chairman Jill Hadaway, CTC; Public Relations Director and Certification Committee Chairman Kathy Seaver, CTC; Convention Coordinator Desiree Mahurin, CTC; Workshop Coordinator Joe Wiggett, CTC; and Director at Large Patricia Woolsey, CDTC.

Guest – Honorary member George West.

Straining to be heard over all the early morning chatter, President Joan Porter called the meeting to order at 9:40 a.m.

Minutes
Consideration of minutes from the February 8th meeting was the first agenda item up for discussion. Kathy Seaver stated that on page two where it talks about who should be receiving copies of the bulletin; it should be changed to say that it goes out to all dues paying members, Past Presidents no longer in office and Honorary members. Although this is not what was said at the meeting she wanted to make sure that it is clear as to who is on the mailing list. Pat Tucker made a motion to accept the minutes of the February 8, 2007 Executive Board meeting with changes to page two. The next to the last sentence of the first paragraph being amended to read, “They talked about the bulletin and he is aware that it goes out to dues paying Tax Collectors and Deputies, dues paying vendors, Past Presidents no longer in office and Honorary members.”. The motion was seconded by Patricia Woolsey and passed by unanimous voice vote.

A short discussion ensued (again) about dissemination of the bulletin and the minutes. Kathy expressed concern about making sure everyone receives a copy. She asked if anyone had confirmed with LGC that those without e-mail addresses were also sent hard copies. Brenda said she would check again with Christian to make sure that both methods were utilized for distribution. Joyce came up with the idea to put together a booklet that would clearly state the standard operating procedure for things such as distribution of the minutes. This would help to keep the flow consistent whenever there is a change in Executive Board members. The point was also made that new members coming onto the Executive Board are often left in the dark when it comes to what is expected of them. When the job descriptions are updated more consideration will be given to making sure the duties are clearly stated. Pat W. and Kathy agreed that it would be better to at least have the person dealing with LGC be someone from the Executive Board that would not change from year to year.

Correspondence
No correspondence reported received since the last meeting.

Workshop Coordinator’s Report
Joe had an interesting tale to tell that began with an e-mail from Mary Ann Hill in Hampton Falls telling him that Faro Gardens was out of business. (YIKES!) With the workshop dates all set and ready to go this was extremely unwelcome news! After a few anxious days, numerous telephone calls, and with the help of Cheryl, he was able to successfully find and secure another location. The seacoast meeting will now be held on April 19 th at Ashworth by the Sea in Hampton. (Whew, that was close!) Other than that near catastrophe everything else is pretty well set. Joan mentioned that she has conferred with Christian (LGC) and will be picking up the packets for the March 24th meeting (Marlborough) and he will fax a copy of the registration list to both Joe and Cheryl the day before. Jill reminded Joe that Kathy Valliere will be giving the Legislative update in Marlborough.

George West asked if everything is still good to go for April 10th in Concord. Joe said, “Yes.” The two gentlemen then talked logistics. Joe will meet George the night before to help set up.

Joan asked if Joe was making sure that LGC is aware of the “extra” people that will be attending each workshop to assist with registration and other incidentals. There has been a problem in the past because these folks have been told not to register and then there was not enough food or sometimes seats to accommodate them. Joe has it under control. Board members planning to attend and lend a hand were encouraged to contact Joe in advance.

Workshop Coordinator Job Description - Copies of the existing description were handed out as a point of reference. Joe said that he has made some notes on changes but did not bring them with him. Since his input is vital it was decided to have Joe e-mail his changes to everyone for review and then finalize at the next meeting. Joan asked that he keep in mind all the “little” details that a new person will need to know.

Secretary’s Report
The most pressing item coming up will be elections and letters welcoming new collectors. Brenda asked if anyone knew how many towns/cities have elections other than March. No one was quite sure of the number but Kathy said the majority are in March. Pat W. said that maybe if there were more people being elected later then it would be worth looking into holding another session of New Collector’s Workshops. Jill thought that by the time another workshop could be held it would be too late in the tax year to be of any real help. Distribution of the names and phone numbers of Executive Board member and reference to the website were mentioned as useful references for those that are starting out after the normal time. The names of several communities that will have a new Collector this year were mentioned. Brenda said that she will be contacting the County Coordinators to assist with compiling an updated list.

Treasurer’s Report
Joyce McGee handed out a copy of the Treasurer’s Report noting that there was more income this month due to the upcoming Spring Workshops. There have been minimal expenses to date – some mileage costs and a deposit of $500.00 for the Ashworth. Joyce asked that a motion be made for the deposit payment to Ashworth by the Sea. Pat Tucker made a motion to authorize a deposit amount of $500.00 be paid to Ashworth by the Sea for the April 19th Spring Workshop. The motion was seconded by Jill Hadaway and passed by unanimous voice vote.

Joe said there will be some additional expenses incurred as we get closer to the dates of the workshops. For instance, Ashworth by the Sea requires that the balance due be paid 14 days prior to the meeting date. Desiree Mahurin made a motion to authorized the Treasurer to pay expenses associated with the 2007 Spring Workshops as they may occur. Patricia Woolsey seconded the motion and it passed by unanimous voice vote.

Kathy asked if anyone had a chance to follow up on the question from the last meeting about non-profit groups and how much they are allowed to invest or retain. The question becomes even more important with anticipated revenues from the upcoming workshops. Pat W. asked if the NHTCA is listed with the IRS as a non-profit group. Joyce said, “Yes, we have a number.” George West offered to find out from one of the in house auditors. The question to be answered is, “Are there any limits to the amount of cash on hand or investments that can be held by a non-profit group.”

Pat Tucker made a motion to accept the Treasurer’s Report of March 5, 2007. Patricia Woolsey seconded the motion and it passed by unanimous voice vote.

Certification Committee
Kathy reported “nothing new” with Certification. The first committee meeting will take place next month and then they will be going full guns. All of the instructors are in place and the Primex facility has been reserved. Registration forms are expected to be mailed out in May.

On the subject of public relations, Kathy said that according to last months minutes the Board has once again fluctuated in its opinion of how the minutes should be sent via e-mail. Previously it had been decided to send them as an attachment to an e-mail message instead of an e-mail with a link to the website. Personally, she feels that people are more apt to print out the minutes and read them if they are sent out as an attachment versus going to the website and looking them up. While it is nice to encourage people to visit the site she would rather see the minutes available when they open the e-mail than to have to go the extra step. A majority of Board members agreed with her. Kathy added that she would like to see bulletin items done as a separate attachment too; that way everything could go out at once. Brenda asked if this would mean that those without e-mail would get mailings at the same time. Kathy said, “Yes”. If these items go out several times a year or even once a month we avoid the bulk mailings that were costing us so much. Brenda asked Kathy to e-mail her a copy of the news bulletin so that it can all be incorporated this next time around. A round up of the news worthy items includes several new Collectors and a change in dates and locations for one of the Spring workshops and the Annual convention.

Getting back to the question of a non-profit group and the amount of cash on hand or investments allowed, George reported that his preliminary sources indicate it should not be a problem. They told him there are some groups out there that have upwards of $50,000.00 in investments or in reserve. He will have a more definite answer once he has a chance to query one of the senior partners, but for now we should not worry about our coffers.

Meeting Dates
The subject of upcoming meeting dates arose as a result of Kathy’s comment about when the Certification Committee will next meet. The following dates and times were scheduled:

Thursday, May 10th 1:00 p.m.
Thursday, June 14th 9:30 a.m.
Thursday, July 12th 1:00 p.m.
Thursday, August 9th 9:30 a.m.
Thursday, September13th 9:30 a.m.
Thursday, October 11th 9:30 a.m. (if needed)

All meetings will be held at the Plodzik and Sanderson office in Concord.

Legislative Committee
Jill reported that it has been a discouraging few weeks at the legislature. Her most recent disappointment came as a result of a hearing on HB36 relative to the reporting of municipal liens in consumer reports. When this piece of legislation was initially submitted and reviewed she was very optimistic that something would be done about the issues we have with due diligence on the part of credit agencies. The latest hearing however, has all but dashed any hopes she had about implementing change. At the hearing held on March 6 th, an amendment was proposed to RSA 80:70 which stated in part, “Tax Collector shall also notify in writing the person against whom the lien was placed and the person redeeming the property that the property tax has been redeemed and that notice has been given to the register of deeds. The Tax Collector shall include in the notice a reminder that credit reporting agencies may not always check the registry of deeds for redemptions and that the notice given is proof of redemption.” The thrust of this amendment is to take the burden off from the credit agencies and place it onto the Tax Collector! Desperate to not have the tables turned against Tax Collectors, Jill told the committee rather than delegate more duties to the Collectors she would recommend they find the bill inexpedient to legislate. To add insult to injury, Jill found out that there are no State regulations applicable to credit reporting agencies; they only fall under federal guidelines. Board members expressed dismay at the turn of events regarding this piece of legislation as it has been a major issue which the NHTCA membership has asked to have addressed for many years. Despite the anticipated outcome, members should be encouraged by the fact that the initial proposal reached a standing committee and the merits of our concerns were brought forward. For now, Jill offered a reasonable alternative to legislation; have consumers file legitimate complaints with the Federal Trade Commission. She handed out a copy of A Summary of Your Rights Under the Fair Credit Reporting Act and suggested that it be given to any taxpayers that run into problems with liens not being released. She plans to hand out copies of this sheet at Spring Workshops too.

On other legislative matters:

HB198 relative to collection on taxes on land with a discretionary easement and relative to the calculation of penalties applied to tax deeded properties, passed the house on 02/15/07 and has gone on to the Senate. The purpose of this bill is 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. As it currently stands with the tax deeded penalty portion of the bill our wording was not accepted and the change reads, “. . . adjusted by the equalization ratio for the year of the assessment.” Although the wording is acceptable the law will still remain unclear. Kathy said with the ratio factor still remaining “cloudy” it will be up to us to educate Tax Collectors and let everyone know that the ratio is to be the same year as the assessment for penalty purposes.

HB 231 establishing a commission to study the municipal assessment for market value for property tax purposes and the regulation of municipal assessors; HB 274 relative to income and asset limits and the amount of the elderly property tax exemption; HB 347 establishing a committee to study establishing classes of property to be taxed at different rates under the statewide enhanced education tax; HB 398 establishing a committee to study implementing a bedroom tax on residential dwellings; HB 422 authorizing the granting of abatement to persons whose children are enrolled in schools other than the local public schools; HB 496 relative to a property tax exemption for portable docks, piers and wharves; and HB 852 changing the rate and distribution of the excavation tax; were all voted inexpedient to legislate. (Some down, more to go. . .)

HB 256 relative to duties and powers of town treasurers still has not progressed. There is an executive session scheduled today and it is expected to pass. This bill seeks to give Treasurers the authority to appoint other people to deposit funds.

HB 732 changing the interest rate on late and delinquent property tax payments and subsequent tax payments; has picked up some momentum and could get really ugly. The jest of this bill is to link interest rates to the IRS rates on a quarterly basis. Jill said that DRA has issued a statement of fiscal impact regarding this bill but is not sure if someone from their ranks will be at the next hearing to speak against it. Pat W. offered to speak with some of the programmers at Avitar to see what they think it would mean in terms of programming. Given the complexity of the programming due to an ever changing rate surely the costs will be burdensome for many communities. Kathy said partial payments will complicate the process even more. As crazy as it sounds it definitely looks like this is one to keep an eye on.

HB 803 relative to the sale of tax deeded property has a hearing scheduled for March 16 th. Jill referred everyone to a copy of the text on this legislation and asked for feedback. Kathy pointed out that the last paragraph, section VIII needs to be looked at closer. As revised, it means that the municipalities will have to continue to distribute the proceeds after the 3 year period has expired (“and to distribute proceeds pursuant to RSA 80:88” should not be taken out of this section). Jill will call Betsey Patten to let her know about the change in wording.

HB 868 relative to a surcharge on recording documents with the register of deeds to fund the land and community heritage investment program passed the House. Although this will not affect municipalities (exempt) it will add a surcharge of $40.00 for each recording of a deed, mortgage, or plat.

HB 896 relative to authority to waive interest on late paid property tax bills would give Selectmen or Assessors the right to waive ALL interest. Kathy asked why this was being proposed because this authority already exists in RSA 76:16 through the abatement process. Jill said that DRA’s fiscal impact statement denotes passage of this legislation may decrease local revenues by an indeterminable amount.

HB 674 and SB 96 extending the veterans’ property tax credit to all honorably discharged veterans are similar bills. The Senate bill was laid on the table and may be reconsidered while the House bill is pending with the next hearing scheduled for March 16th. Although these are not bills the Association will take a stand on Jill wanted to mention them because of the possible fiscal impact facing communities.

Jill said that so far it has been a very troublesome year. George said Jill is to be commended for her time and efforts, especially this year.

Salary Survey
As Joe prepared to depart he asked if there was any further word on the salary survey done for New London by the Local Government Center. Executive Board members expressed concern over the fact that the rating for the position of Town Clerk/Tax Collector does not take into consideration all of the statutory duties inherent to the job. Furthermore, with this survey being publicized (on line) there is a fear that towns might take this as the gold standard and not put it into the proper context for each community. Kathy has asked to meet with Mr. Barry Katz from LGC to further enlighten him about the many complexities of our profession. She has enlisted the assistance of several Town Clerks and asked for some volunteers to help with the Tax Collector end of it. Pat T. and Desiree volunteered for the job. The goal is to come up with a minimum (salary) standard which more appropriately reflects the multifaceted nature of the profession.

Convention Coordinator’s Report
Desiree started the Convention Coordinator’s Report with some left over business from last year. Pat Woolsey and her husband were charged for their accommodations at the convention. Des asked the Board for permission to reimburse them for the charges. A verbal okay was given for payment.

In other news, Desiree said that Attitash has been sold so in order to avoid another “situation” she will check into the details to make sure that our contract will be honored for 2008.

The next agenda items were DRA Liaison – Barbara Robinson and LGC Liaison – Barbara Reid. Joan said that it had only occurred to her recently that she had not notified either of these people about this meeting or the two previous ones, which is perhaps why they weren’t in attendance. She will make sure that they both are aware of the May meeting.

MAAP Vendor Support
Joan introduced the subject of MAAP vendor support by saying the reason she put this subject on the agenda is that she had been involved in the decision of Munismart to pull out of certification. Joan felt that the process leading up to the notification had not been followed. Although this is not something all Tax Collectors deal with (motor vehicle registration) Joan felt there are enough people out there holding the dual position (Town Clerk/Tax Collector) that it warrants a brief discussion. Her opinion is that it is in the best interest of anyone doing car registrations to have as many vendors available as possible. Pat W. agreed with this statement and added that from a vendors point of view it is desirable as well because it keeps everyone sharper and also adds more clout when issues arise that need to be addressed. Cooperation between users, vendors, and the State is the key to making sure that the process works for everyone.

New Collector’s Workshops
The New Collector’s Workshops are scheduled for Thursday March 22nd and Tuesday March 27th at DRA in Concord. Information will be forthcoming from DRA about the content of the meetings.

Other Business
Pat Tucker asked if there is anything new for information that will need to be added to tax bills this year. The answer is, “No, at least not right now.”

Joyce asked if anyone could confirm the change in postage rates for this spring. Kathy responded by saying the USPS has put in for a rate change and the last she knew it was expected to be approved for increase in April or May. She said that at the Spring Workshops it should be recommended Collectors get their lien mailings done early enough to avoid the anticipated increase.

A request was made to have the new record retention schedule on the agenda for an upcoming meeting. A short discussion about several items revealed the need to revisit this subject in more detail.

Jill Hadaway made a motion to adjourn at 12:10 p.m. Patricia Woolsey seconded the motion and it passed by unanimous voice vote.

Next meeting - May 10 th at 1 p.m.

Respectfully submitted,

Brenda LaPointe, CTC
Secretary