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ASSESSING AND ENF ASSESSING AND ENFOR ORCING CING REAL PR REAL PROPERT OPERTY T TAXES AXES OCTOBER 23, 2014 PRESENTED BY: ANNE M. TORREGROSSA, ESQ. THE RULES Statutes Cases Due Process THE ASSESSMENT WHO Joint

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ASSESSING AND ENF ASSESSING AND ENFOR ORCING CING REAL PR REAL PROPERT OPERTY T TAXES AXES

OCTOBER 23, 2014

PRESENTED BY: ANNE M. TORREGROSSA, ESQ.

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Statutes Cases Due Process THE RULES

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Joint tenants Parties-in-possession Deceased parties Foreclosures Tax acquired property Improper transfers THE ASSESSMENT – WHO

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Book and page Map and lot + identify map Building description Interest description THE ASSESSMENT - WHAT

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THE ASSESSMENT – REALITY CHECK

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 Abat Abate and reassess e and reassess THE ASSESSMENT – HOW DO YOU FIX IT?

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Read the statute

  • Tax collector’s signature
  • Amount of tax
  • Property description
  • Alleges that a lien is claimed to secure payment
  • Demands payment within 30 days of service or

mailing (+ fees)

THE 30-DAY NOTICE - FORM

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Is the correct party named?

  • Deceased owners

Is it dated? 30-DAY NOTICE - SUBSTANCE

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Sent certified mail, return receipt requested (not registered mail) To last known address Copy to new owner Make sure it’s received 3—DAY NOTICE - DELIVERY

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Due process clause Jones v. Flowers CONSTITUTIONAL DETOUR

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Within 1 year of commitment

  • Send a new notice

After 1 year from commitment

  • Abate and reassess

30-DAY NOTICE – HOW DO YOU FIX IT?

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Read the statute, read the statute, read the statute

  • Tax collector’s signature
  • Amount of tax
  • Property description
  • Alleges that a lien is claimed to secure payment
  • Payment has been demanded in accordance with 36

M.R.S. § 942

  • Tax remains unpaid

THE T THE TAX LIEN CERTIFICA X LIEN CERTIFICATE – E – FORM ORM

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Is the correct party named?

  • Assessed party
  • Unassessed owners

Deceased owners THE T THE TAX LIEN CERTIFICA X LIEN CERTIFICATE – E – SUBST UBSTANCE ANCE

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Timing matt Timing matter ers!! s!! THE T THE TAX LIEN CERTIFICA X LIEN CERTIFICATE – E – FILING ILING

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 Copy sent to each “record holder of a mortgage”

  • Mortgages
  • Execution liens
  • Rights of first refusal
  • Leases

 Copy to each unassed owner of record

  • Heirs/ Devisees

THE T THE TAX LIEN CERTIFICA X LIEN CERTIFICATE – E – DELIVER DELIVERY

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 Send certified mail, return receipt requested (not registered mail)  Send to last known address  “A true copy”  Make sure it’s received

THE T THE TAX LIEN CERTIFICA X LIEN CERTIFICATE – E – DELIVER DELIVERY

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Due process clause Jones v. Flowers CONSTITUTIONAL DETOUR

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Errors in the certificate

  • Corrective affidavit
  • Discharge, re-notice and file
  • Abate and reassess

Untimely filing

  • Discharge, re-notice and file
  • Abate and reassess

Not sent to/received by all interested parties

  • Send copy with 3 months to redeem
  • Send notice of impending foreclosure with new foreclosure

date

THE T THE TAX X LIEN CERTIFICA LIEN CERTIFICATE – E – HOW DO DO YOU FIX IT? OU FIX IT?

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Read the statute, read the statute, read the statute

  • Signed by the treasurer
  • In substantially the same form as provided in

statute

THE NO THE NOTICE OF IMPENDING TICE OF IMPENDING FORECL RECLOSURE – OSURE – FORM ORM

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Is the correct party named? Is it dated? THE NO THE NOTICE OF IMPENDING TICE OF IMPENDING FORECL RECLOSURE – OSURE – SUBST UBSTANCE ANCE

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Owner(s) Each “record holder of a mortgage” Send certified mail, return receipt requested (not registered mail) Send to last known address Make sure it’s received THE NO THE NOTICE OF IMPENDING TICE OF IMPENDING FORECL RECLOSURE – OSURE – DELIVER DELIVERY

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Due process clause Jones v. Flowers CONSTITUTIONAL DETOUR

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Redo and resend do and resend THE NO THE NOTICE OF IMPENDING TICE OF IMPENDING FORECL RECLOSURE – OSURE – HOW DO Y DO YOU FIX OU FIX IT? IT?

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Who? What? When? Where? Why? How? WAIVING F IVING FORECL RECLOSURE OSURE

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Before foreclosure After foreclosure By party-in-interest REDEMPTION REDEMPTION

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Taking possession Disposing of the property Confirming title AFTER THE AFTER THE FORECL RECLOSURE OSURE

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When do you check? Why do you check? How do you check? LET’S T LET’S TALK TITLE LK TITLE

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ENF ENFOR ORCING PERSONAL CING PERSONAL PR PROPERT OPERTY T TAX OBLIGA X OBLIGATIONS TIONS

OCTOBER 23, 2014

PRESENTED BY: MICHAEL S. MALLOY, ESQ.

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What personal property is subject to tax Who is responsible How to identify the property Securing the municipality’s interest as against other creditors Enforcement of the personal property tax

  • bligation

OVERVIEW

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Title 36 Title 11, Article 9-A Bankruptcy and IR Codes & CFR AREAS OF LAW

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Role of the Tax Collector vs. Municipal Officers Statutory Authority Capitol Bank & Trust Co. v. City of Waterville, 343 A.2d 213 (Me. 1975) WHO’S RESPONSIBLE FOR ENFORCING THE PERSONAL PROPERTY TAX

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  • § 602 - all non-exempt personal property

taxed to the Owner § 604 – mortgaged personal property taxed against possessor § 605 – personal property of deceased person against PR until distribution

IDENTIFYING THE TAXPAYER AND PERSONAL PROPERTY SUBJECT TO TAX

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§ 601 – definition of personal property § 603 – exemptions

IDENTIFYING THE TAXPAYER AND PERSONAL PROPERTY SUBJECT TO TAX

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§706 true and perfect list Inventory 11 MRS §§ 9-1504, 9-1108 DISCOVERING AND DESCRIBING THE PROPERTY

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How? When Against whom? - Difference between attachment and perfection SECTION 612: ATTACHMENT

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Why it’s important What to file When to file Where to file Duration of the filing OVERVIEW OF PERFECTION

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Sample Form THE UCC-1

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Tax Collector is the filer Getting the correct name of the taxpayer – confirming with the SOS Municipality as the Secured Party COMPLETING THE UCC-1

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Notice of Personal Property Tax lien Non-UCC filing indication Taxpayer has no organizational number for this purpose

COMPLETING THE UCC-1 – UNIQUE TO TAX FILINGS

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Exhibits True and Perfect List “and all other personal property used in the business” COMPLETING THE UCC-1 – DESCRIBING THE PROPERTY

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Each tax year is separate Exhibits to itemize Include costs COMPLETING THE UCC-1 – AMOUNT SECURED

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Secretary of State Search for other creditors Registry of deeds for fixtures 2 year deadline § 612(3) FILING

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To taxpayer To other secured party

NOTICES

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UCC-3 sample Continuation statement Discharge and penalties for failure to discharge CONTINUATION STATEMENTS AND DISCHARGES

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 Don’t sit on your rights as a secured party  Civil action and small claims court  UCC liens vs. judgment liens  Destraint § 991, seize and sell – what it looks like  Limitations on use of proceeds  Recovery of sale, filing costs, out of sale proceeds  Municipal policies

  • Application to oldest tax due
  • When to discharge

ENFORCING THE TAX – YOU MUST TAKE ACTION

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Proof of claim and the automatic stay Involve counsel Priority vis a vis preexisting IRS liens BANKRUPTCY AND THE IRS

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QUESTIONS?