Maine Municipal Tax Collectors' & Treasurers' Association
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Posted by Scott Gesuldi, Rangeley, September 13, 2006:WE USE NDS FOR TAX BILLING.  WHEN WE SEND THE TAX BILLS THE ADDRESSES REFLECT THE OWNER AS OF APRIL 1ST OF THAT YEAR.  WHEN EIGHT MONTHS ROLLS AROUND AND WE START THE LIEN PROCESS I EXTRACT THE TAX ACCOUNTS STILL UNPAID.  UPON DOING THAT, I GET THE ADDRESSES AS THEY WERE AS OF APRIL 1ST.  THE ASSESSOR MAKES CHANGES THROUGHOUT THE YEAR IN THE ASSESSING SIDE FOR NEW OWNERS OR NEW ADDRESSES.  I HAD A SITUATION WHERE THE OWNER SOLD THE PROPERTY TO HIS SON AFTER APRIL 1ST AND BOTH THE FATHER AND SON ARE ON THE TRANSFER DEED WITH THE SON'S ADDRESS.   I SENT THE 30 DAY NOTICE TO THE FATHER AS  HE WAS THE OWNER AS OF 4/1 AND THAT IS WHAT NDS HAD.  MMA LEGAL HAS ADVISED ME THAT WE SHOULD BE SENDING THE 30 DAY NOTICE TO OWNERS OF RECORD AND IF WE HAVE AN UPDATED ADDRESS TO THAT ADDRESS.  THE ISSUE ARISES THAT WE HAD THE NEW ADDRESS ON THE ASSESSING SIDE OF THE SYSTEM BUT IF YOU WERE TO TAKE THAT DATABASE YOU WOULD ALSO GET ALL NEW OWNERS AFTER APRIL 1ST WHICH THE 30 DAY NOTICE SHOULD NOT GO TO.  HAS ANY OTHER TOWN RUN INTO THIS ISSUE?  ANY SUGGESTIONS WOULD BE APPRECIATED.  THANK YOU.