Executive Board members present: Patricia Tucker, CTC, President, presiding; First Vice President Cynthia Torsey, CTC; Second Vice President Rhoda Quint, 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; Workshop Coordinator Joseph Wiggett, CTC; and Director At Large, Joan Porter, CTC.

County Coordinators from the following areas were also present –  Debra Cornett, Belknap County; Marcia Shackford (in training), Carroll County; Raymah Simpson and Linda Brown, Grafton County; Gail Lavallee and Gail Stout, Hillsborough County;  Debra Clark and Tammy Flewelling, Sullivan County.  (Two Executive Board members are also the representatives from their respective counties – Rhoda Quint, Carroll County and Jill Hadaway, Merrimack County.)

President Pat Tucker called the meeting to order and graciously welcomed the County Coordinators.  She encouraged everyone to join in with the discussions today noting that fresh opinions and ideas are always welcome.

Approval of Minutes
Minutes from the previous Executive Board meeting were reviewed.  Pat called for any corrections, there being none, Joe Wiggett made a motion to accept the minutes of the January 17, 208 meeting as presented.  Jill Hadaway 2nd the motion and it passed by unanimous voice vote.

Correspondence
1.  Joyce read into the record a letter from Weeks Medical Center in Lancaster acknowledging the donation made in memory of Kathleen Cassady to the Oncology Department.

2.  Cheryl reported that Dawn Oswalt from Jaffrey is doing well after having recent surgery.  Her outlook is good but she will have a bit of a recovery period.  As a result, Cheryl will be looking for someone to serve on the Education Committee.  (Dawn decided to step down while she gets her strength back.)

3.  News about the passing of Kellie Skehan’s (Ossipee) husband Joe was mentioned.  Joyce asked about sending a memorial donation in his memory.  Brenda will e-mail the information about the family’s wishes so that Joyce can forward a check.

4.  Pat spoke about an e-mail she received from Susette Remson about reading in the minutes that Collectors needed to contact their representatives regarding a specific issue.  The problem is that by the time she received a copy of the minutes the hearing date had already passed.  She asked if there was a way County Coordinators could be contacted in a more timely fashion and help to pass the word.  Jill said she had noticed the same thing and instead of having something in the minutes after the fact she will in the future, try to get out some type of alert to people either through the coordinators or e-mail.
  
While on this subject, Jill spoke about the recent e-mail alert that had gone out concerning HB 1339.  She was very pleased with the response and thanked everyone for taking the time and effort to contact their local reps.  This initial test of an alert process proved to be very successful and solves the problem with the issue raised by Susette.

5.  Several Board members asked about an update on George West and his health concerns.  Kathy said that neither George nor his wife Helen have been doing well lately.  He is still in a lot of pain and hasn’t even been able to make it into the office.  A suggestion was made to send a message out to Tax Collector’s with his mailing address so that people could send along their well wishes to them both.  Brenda will make sure the information goes out with the minutes.

Reports 

Treasurer’s Report
Joyce handed out a copy of the latest Treasurer’s Report and said there really isn’t much to talk about.  There has been zero income since last month so the checking balance is down to only $846.17.  She will be withdrawing some money from the investments as authorized at the last meeting, but until money starts coming in from spring workshops and dues we are on a tight budget.

In other news, Joyce is still waiting to hear something about the federal id number. She hasn’t heard from Maurice Barrett (former NHTCA Treasurer) yet and Kathy doubts that any attempts to find documentation in the storage unit will be successful until spring thaw.  To bring the coordinators up to date on the situation Joyce explained what has taken place over the last few months with regards to filing with the IRS.  Due to the amount of money the Association retains in its accounts we have to file with the federal government each year.  (No one realized this until recently.) This prompted the search for the federal id number.  An attempt to reactive the original account number was unsuccessful so the IRS issued a new number instead but that means having to start from scratch.  So the hunt continues.  Joyce will keep the Board updated and perhaps have some good news by the time the next meeting rolls around.  Kathy added that if the Certification Committee is not recognized as a government entity then they will have to pay taxes on what is in the bank, so keep your fingers crossed on that one too.

Kathy Seaver made a motion to accept the Treasurer’s Report dated February 11, 2008 as submitted.  Joe Wiggett seconded the motion and it passed by unanimous voice vote.

Secretary’s Report
Brenda stated all of the items requested to be put on the website have been posted with the exception of a sample RFP for mortgage research.  Cheryl spoke up and said she has a copy available and will go over it later.  Jill noted that the sample document for Delegation of Authority to Collect has a typo.  The RSA reference needs to be changed to RSA 41.  Somehow the wrong number got put into the sample so it needs to be corrected before anyone uses it.  Brenda made a note to make the correction.

Brenda noted only two outstanding membership dues for 2007.  She asked if there are any consequences to not paying.  After three notices being issued and telephone calls made she was beginning to wonder what other methods could be employed to extract payment.  Kathy suggested contacting the Finance Office in each town with mention that payment is dictated by RSAs.  Perhaps a note to these towns referencing the appropriate RSA will be sufficient to prompt action.

At the last meeting Brenda had been asked to research possible gift ideas for the 25 year longevity awards.  Currently the gift is a desk clock engraved with the number of years of service.  Not knowing how much of an investment was made originally for the clocks it was a little difficult to research but nonetheless several new ideas were presented.  The main reason for considering a change is that the Town Clerks are looking at clocks for longevity gifts too.  With a number of people being both Clerk and Collector the general consensus is that it would not be appropriate to duplicate gifts.  Since the supply of clocks for the Tax Collectors has run out it is a good time to make a change.  Among the items up for consideration are a keepsake bracelet charm, money clip, and a couple of different styles of pocket watches.  The coordinators were asked for their opinions and most everyone seemed content with the choices.  The prices range from a low of $9.99 up to $29.99.  No new suggestions were forthcoming from the group (albeit Debra Cornet’s request for a gift certificate to Home Depot or Lowes!) so Pat made a recommendation for Executive Board members to “think about it” and vote at the next meeting.  

Certification Committee Report
Kathy reported that the Certification Committee just met this morning with the main focus of the meeting being recertification.  The committee was leaning towards doing something different like they had done several years ago out on one of the islands.  This program focused on teamwork, was done in the off season and proved to be very well received.  There are a couple of groups in NH that sponsor these types of programs so the committee is looking into putting something together for next spring.  

In the meantime for this year, another idea is being considered.  Kathy told a bit about a program that Phil Blatsos, DRA Commissioner does with computers showing how to get to and use various government websites.  She is going to ask if he has enough material to do an all day session or if they will need to find something else for the remainder of the day.  Jill suggested having someone else with him to answer questions about forms.  Another thought was maybe the program could be held at some facility with computers available so that people could receive hands on training.  Desiree said quizzes could be used with an interactive session.  Joe asked if having computers available would limit the number of participants.  Kathy replied saying there are not that many people for recertification in any given year (never more than 20) so it would not be a problem.  Jill asked what happens if someone can not make it to recertification.  Kathy said an extra year is given to accommodate extenuating circumstances. Also, the opportunity to do something “different” is extended if someone wants to pursue another route.  The “different” option must be approved by the committee first.  Primex and LGC offer some classes that have been given approval in the past. 

Other than recertification, classes are pretty well set.  There will be a change from the Myers-Briggs program as it has become too expensive to facilitate.  The premise will be the same; just another method will be employed.  Pat told Kathy that the Board trusts her judgment in these matters and commented that the committee always does a good job.

Legislative Committee Report
Jill began by thanking everyone again for their efforts contacting representatives.  She asked how people found the experience.  The responses varied as some received an immediate response from their representatives while others heard NOTHING.  She stressed how important it is to develop a relationship with our state representatives so that they are able to assist us in our times of need.  She hopes to be able to have the Association be recognized as a “force” made up of professionals who not only understand the process but work on behalf of their communities as well.

Referring to a prepared handout, Jill went over a few recent pieces of legislation.

HB1191 – relative to environmental investigations in tax lien/tax sale proceedings.  This is the bill proposed by the Association to clean up some of the RSA references incorrectly stated in the statutes.   The process of trying to identify these problems and correct them is ongoing as it is difficult to find them all.   PASSED

Many proposals have already been voted ITL.  There are a lot of tax relief bills out there this year.  Fortunately the Municipal & County Committee is made up of a lot of people who are pretty savvy about towns and government.  They know that if a lot of these bills go through there will be a limited number of people left to pay taxes so they are very conservative with their recommendations.  (Thank goodness this was the case with HB 1339!)

HB 1283 – relative to temporary deferrals of property tax based on income.  This one is like a reverse mortgage deal too.  There was a hearing on the 15th and Jill spoke in opposition.  The Assessor from the City of Concord spoke against the bill as well.  The bill is in committee and being worked on so it still bears watching.

HB 1556 – establishing a property tax relief program.  Another type of tax relief with a twist - it would be administered by DRA.  Interestingly enough, LGC is supporting this legislation.  Jill noted however, that according to Barbara Robinson, DRA has had limited input and is unsure at this point how it is supposed to work.  This bill is still in committee also.

HB 1307 – making technical corrections to town audit and reporting requirements.  This amendment covers the ½ percent difference that DRA requires on warrants.  Basically this bill means that if a warrant is not within the required percentage then it gets sent back to assessing for corrections.  If the assessing office cannot correct the difference then the whole thing goes back to DRA to recalculate the rate.  This will mean that bills cannot be sent out until the provision has been met.  This bill is currently in committee and they are working closely with DRA.

HB 1442 – relative to the taxation of farm buildings and land under farm buildings.  The hearing was on the 15th and it ought to pass with amendment.  This is in essence a type of current use for working farms not already classified under a current use category.  Similar to current use, a charge tax will be applicable when a farm no longer meets the criteria.

HB 1486 – enabling municipalities to establish term limits for elected officials.  Jill is keeping a close eye on this bill.  It is still in committee and there is not a lot of information out about it yet but it could end up having consequences for both Clerks and Collectors.  Towns would have the option to set term limits for specific positions.  If passed, each town would have to have its  legislative body (town meeting ) vote on to implement. 

Five veteran’s bills have been proposed (HB1144, HB 1267, HB 1455, HB 1541 and SB457) all are still in committee.  Jill explained that she did not attend these hearings because the Executive Board decided we really do not have a reason to be taking a position on these bills.  Kathy said if they all go through towns will end up going bankrupt.  Jill said that many of the combat veterans she has talked to resent the attempts to make ALL veterans eligible.

SB 508 – allows town treasurers to make certain deposits weekly.  This one is still in committee.  Barbara Reid spoke in opposition to the bill.  It was originally proposed to help out those communities where there is not a bank within a reasonable distance.  The problem is with the frequency of deposits and the amount.  An amendment may be forthcoming that will make it workable.

Jill said the legislature is starting the new biennium so now is the time to think about proposing new legislation. If there is something to be put forward she needs to know as soon as possible in order to get the wording straight and find a sponsor for the bill.  Keep in mind that any changes should be suggestions to help the general public.  Other things seen as only beneficial to Tax Collectors do not sit well with the legislators.   

Education Committee Report
Cheryl reiterated that Dawn Oswalt tended her resignation with the Education Committee last week due to health concerns.  This leaves a vacancy on the committee.  No thoughts yet as to her replacement.

Everything for the Spring Workshops is all set.  All of the information has gone to LGC and is ready for mailing the first of March.  The morning agenda is Lien, Deed, and Post Deed Process Re-visited presented by the Education Committee and several members of the Executive Board.  The afternoon agenda is slated to be Internal Cash Controls : Policies and Procedures.  Barbara Reid from LGC will be presenting the audit side and the Education Committee will be presenting the practical application of cash controls.

Cheryl has already started on working sessions for the fall convention.  She has retained the services of Gerri King, a motivational speaker, to present Conflict Resolution through Effective Communication on Wednesday afternoon.  The price is still under negotiation but Cheryl is confident that a fair deal can be worked out.  Ms. King comes highly recommended.  Several people at today’s meeting who have heard her speak were delighted that she has been engaged for this year’s convention.  On tap for Thursday are Users Groups (topic to be announced) and a Technical Round Table session.  The Friday morning session will be an update and another topic to be announced.

An assortment of topics were discussed as possibilities for the users groups. The most popular idea seemed to be to allow users the opportunity to have an open session with no set topic.  Comments are often made that there is not enough time in the individual groups so by having no set subject matter a variety of issues could be discussed.   The time issue again reared it head as discussion took place about how to squeeze in the vendor introductions and break and still allow enough time in the user groups.  After a bit of a debate a suggestion was made to move the technical session and vendor introductions to the morning.  This will allow enough time in the afternoon for the user groups and a vendor break after the annual meeting.  Cheryl will present this idea to the Education Committee and work out the logistics.  

Cheryl asked the coordinators to be on the lookout for questions that can be used for the technical session.  The individual County meetings are a good time to come up with things that can be used for discussion purposes.  She asked coordinators to contact her with any suggestions.

Workshop Coordinator’s Report
Joe started off by asking Jill if she could pick the packets for the Marlborough meeting; they will be ready the Friday before.  (Please e-mail her as a reminder.)  Joe continued by saying that both the Concord and Hampton workshops will be able to accommodate more people than last year.  In Concord he plans to set up the tables a little bit differently because it was very cramped.  He has also decided to hire someone to set-up.  Last year he and George did all of the prep work and it was just too much work.

Joe advised the coordinators of the price increase for the workshops this year.  He took a few minutes to explain the reasons for the increase – basically food and accommodations have gone up.  The price will be $50.00 which more realistically reflects the costs to run the program.  Deb Clark said that she has some concerns because the workshop in Marlborough has always made money (food service provided by the church).  If other places are going to be holding their meetings in a restaurant then maybe Marlborough’should be in one too rather than be used to offset costs in other areas.   Joe said that is the case in Littleton as well so the Executive Board has agreed to give a larger donation to the groups providing the service in these two places.  He added that he doubts if the Association will be able to be so lucky in the future as it is getting harder and harder for organizations to find volunteers.  A question was asked if consideration had been given to charging different prices for different areas.  Jill said that because we go through LGC for assistance with the registrations it would be difficult to administer. Joyce reiterated that the overall costs have gone up particularly for paper copies and mileage.  Joe agreed and said he fully expects prices to continue to go up.  Deb Clark said she does understand the reason for the increase but hopes it doesn’t prevent people from going.  Pat said that the Board struggled with the decision to raise the price but did not feel that it was reasonable for the Association to continue to lose money on an educational venture.  It is still a good deal for a days worth of technical information and lunch.   If it does turn out that participation is down this year because of the price then thought may have to be given to cutting down on the number of places the workshops are offered.

Convention Coordinator’s Report
Desiree said, “Its coming!”  Her work on the convention begins in earnest in April so there was nothing new to report.
           
Old Business

Job Description – Duties of the Legislative Chairman
Pat asked Jill if she had the opportunity to review the Legislative Chairman’s job description.  Jill had looked over the list of duties and only had two corrections:  under 1.  Change legislative to legislation and under 2. add at the end of the sentence “and testifies when necessary.”

Joe Wiggett made a motion to accept the changes as referenced to the Duties of the Legislative Chairman.  Joyce McGee seconded the motion and it passed by unanimous voice vote.

Oath
 Pat called upon Cheryl to go over a copy of the “Oath” whereby the Board of Selectmen acknowledge receipt and acceptance of the property tax rate.  Cheryl prefaced the discussion by telling about her experience last fall and being put in the position of having the tax bills set and ready to go only to have the Board of Selectmen put in for a revision to the rate.  This experience prompted her to look further into the provisions of RSA 75:7 and take action.  The “oath” is a document to be signed by the Board of Selectmen, Assessors or Aldermen which would prohibit further alterations to a tax rate once it has been set “barring a Department of Revenue Administration error.”  (This matter was first mentioned at convention this year and at that time it was noted many towns do not have this type of document signed before tax bills are issued.)  Cheryl indicated that after Executive Board approval a copy will be sent along to DRA which they plan to include in with the tax rate papers this fall.  The form will need to be signed by the Board or other appropriate officials each fall along with the warrant.

Cheryl noted two changes – add the total tax rate after the itemized portion and add Board of Selectmen/Assessors to the second paragraph.  A motion was then made by Cheryl-Ann Bolouk to accept the Oath with the changes as noted.  Joe Wiggett seconded the motion and it passed by unanimous voice vote.

Pat asked to have a copy of the Oath included with materials handed out at the Spring Workshops and Annual Convention.

RFP Mortgagee Search
Cheryl handed out a copy of Mortgagee Identification Criteria that came from Jane Sanders in Candia.  At convention many people were interested in having a sample RFP to use when they go to look for a company (or person) to perform mortgage research.  The document can be used as a model and is intended to be tailored to meet the needs of individual towns.  Cheryl will e-mail a copy to Brenda to put on the website.

New Business
Cheryl brought up a legal matter concerning the Right to Know laws as they pertain to third party vendors for the automation of the tax collection process (on-line services).  Several questions were raised last November which Cheryl felt should be fielded by an attorney.  She sought out an opinion from the LGC’s legal department.  The questions were:  Does the municipality have the authority to assign the municipal responsibility of property tax collection to a vendor?  Does the municipality have the authority to assign the responsibility of making public records available upon request under the Right to Know Law to a vendor?  If public record information is maintained by the municipality in an electronic format, does the municipality have the authority to refuse to respond to a request for the information in that format under the Right to Know Law?   The response to these questions indicates possible violations in both the Right to Know and Municipal Records Act.  Cheryl read from the written response and a lengthy discussion took place concerning the magnitude of the situation.  With more and more communities considering on-line services this is a very big deal.  Cheryl said it took a long time for the questions to be answered because of the research involved.  Executive Board members felt that this issue is so important that members need to be notified as soon as possible.   A strong recommendation will be made to have all contracts for services be reviewed by town attorneys before commitment.  Cheryl will work on composing an e-mail alert to get the word out.

While on the subject, Kathy mentioned that credit card collections is something on the GFOA radar as well.  While both of our groups welcome the technological advances it is acknowledged that caution should be used when dealing with the vendors.  Brenda asked if perhaps the Education Committee could look into the process and present a session at some upcoming meetings.  With more and more towns considering taking the plunge some guidance would be beneficial.

Next Meeting;  Thursday, March 13th , 9:30 a.m. at Plodzik and Sanderson offices.

The meeting adjourned at 3:25 p.m.
               
Respectfully submitted,

Brenda L. LaPointe, CTC
NHTCA Secretary

New Hampshire Tax Collectors' Association

TREASURER'S REPORT