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Ad Hoc CommitteeReview Policies & Procedures in Tax Collector's Office

June 10,2010

Board of Selectmen486 Oxford RoadOxford, CT 06478

Dear Members of the Board of Selectmen:

Attached for your consideration you will find the Ad Hoc Committee's Proposed Tax Collector'sOffice Policies as well as the Tax Collector's Office Procedures Recommendations, both dated6/10110. This committee has worked swiftly and diligently in preparing these documents withinvaluable input not only from the current Tax Collector's Offrce staff but dlso from the Co-Chairs ofthe New Haven County Tax Collector's Association; Woodbridge Tax Collector Pat Crisco and DerbyTax Collector Cinda Buchter. Please note that both Mrs. Crisco and Mrs. Buchter are available tospeak with you, with advance notice, at one of your regularly scheduled meetings should you desire tohave any direct input from

theirperspectives.

The Ad Hoc Committee recommends that the Board of Selectmen review the above-stated documentsin conjunction with the Tax Office stafl Finance Director and Town Counsel for their final input. Thecommittee also recommends that the title "Policies and Procedures Manual For Tax Collector;soffice" be changed to Procedures Manual For Tax collector's oftice.

The committee members would like to express their gratitude to the Board of Selectmen for providingsuch a capable and reliable clerk as Kelly weymer to assist the committee.

As the Ad Hoc Committee has fulfilled its duties as charged, unless the Board of Selectmen requirefurther input, the committee respectfully requests disbandment.

Should you have any questions, please feel free to contact this committee at your earliest convenience.

Sincerely,

Ray KostkaChairman

William RyanVice-Chairman

James MurphySecretary

Cc: N. Schmitt, Board of Finance LiaisonS. Scinto, Acting Tax CollectorJ. Coburn, Ta,r Collector Offrce StaffP. Crisco, Woodbridge Tax CollectorC. Buchter, Derby Tax Collector


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Town of OxfordTax Collector's Office policy

Proposed

Always be aware of offrce security measures. when leaving the offrce make sure the office islocked' Do not leave the offtce unsecured. Leave a note onihe door for the time you will beretuming' If your offrce will be open special hours make sure you notify the police Department.Taxpayers must remain at the windowand receive a receipt for all payments. All cashtransactions must be put through the slip printer while the taxpayeiis at the window. Alwayscount the cash back to the taxpayer and-leave on desk until thl hansaction is complete.Make deposits daily or weekly as in accordance with connecticut General statutes (c.G.s.) l2-147. Produce reports for Treasurer or Finance Director for each deposit.

Checks must be payable to the Tax Collector, oxford. Third party checks cannot be accepted.checksmust be for the correct amount. If a check ror puy-.nt iimailed and the written amountis not correct or the.h:tk is not signed, return it to sendei.(after making a copy of the check) forcorrection' If the check is returned after the grace period,interest is adied toitre bill accordingto c'G'S' 12-145 and 12'146. If an envelopJcontaining the return check or payment of such taxor installment, bears a postrnark showing adate within ih" tirn. allowed uy s'tutut", it shall not beconstrued as delinquent. (12-146)

There is a $20'00 fee for returned checks from the bank for insuffrcient funds. Additionalinterest may also be assessed-,.when applicable. Rrd;d;n must be in cash, cashier,s check ormoney order within five working dayi.In accordance with state law,

interest is charged at the rate of lgyo perannum, from the due dateof the tax, on all late payments. The Tax Collector does not have the"rtrr*ity to waive interestdue on a delinquent tax. The Tax office of the Tax collector must adhere strictly to proceduresset out in the C.G.S. l2-l4i,12_146.

The owner of the ta.xable property is responsible to see that the ta:


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Refunds

Unless a bill has been paid in enor, a taxpayer is not legally entitled to a refund if a secondinstallment payment is made prior to the installment due date. 12-129 defines "overpayment" asa payment in excess of the amount listed in the rate book. If a payment is not in excess of theamount listed in the rate book, it is not an overpayment. The total tax legally becomes due andpayableJuly l.In order to issue a refund for the tax payment, the Tax Oflice requires:

1. Taxpayers must apply for refunds within three (3) years of the due date, unless therefund is due to a Veteran's exemption, in which case the ta,rpayer must applywithin six (6) years. (12-128)

2. A written/signed refund request (per Connecticut C.G.S.) 12-129 forms arelocated in the Tax Office.

3. If paid by a second party, such as an attorney, bank or mortgage company, a letteron their stationery verifuing who made the payment and who is to receive therefund.

Collection Enforcement

Real Estate:l. Mail delinquent notice2. Notice of Intent to lien Real Estate (12-175)3. Lien Real Estate yearly (12-173)4. Demand letter after two (2) reminders and taxpayer has made no attempt at payments,

partial or otherwise.5. If no response to demand letters, send to Town Attomey for legal action.6. Start foreclosure proceedings per C.G.S .12-157 if unable to locate owners throughextended means and after certified demands have been returned by U.S. Post Oflice and

if taxpayer is unable to provide a payment plan to Tax Collector's satisfaction;

Personal Property:1. Mail delinquent notice2. Mail second notice3. Telephone delinquents4- Mail demand letter, which includes collection methods such as Alias Tax Wanants (12-

162), Jeopardy collection(12-163),collection by suit (12-16l) and revocation of licensepermit (12-la6a).

5. File UCC-I Lien with Secretary of the State. (List items from Assessor's filing)(t2-t9sa-g)6. Send Alias Tax Warrants to State Marshall

Approved on 6/10/10Ad Hoc CommitteeReview Policies & Procedures in Tax Collector's Office

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Motor Vehicles: **1. Mail delinquent notices four (4) times a year.2. Report delinquents to the Motor Vehicle Department 14-333. Revoke registration for bad checks (if check is not made good)4. If need clearance for DMV right away, delinquent taxes must be paid by cash, money

order or bank certified check. Will accept check for delinquent taxes, but must wait untilcheck clears before giving clearance.5. Releases are not to be given "for one vehicle only". Must pay all taxes on all vehicles inhis/her or joint names in order to get a release. l4-33a

6. If paid, must include current bills to be OK'ed for registration (if in collection month).7. Tax Oflice will accept partial payments on motor vehicles bills, but no clearance for

the motor vehicle department until all motor vehicle taxes are paid.

**Motor vehicle collection effort tied to registration renewal schedule.


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l.

TAX COLI,ECTOR'S OFFICE PROCEDURESRECOMMENDATIONS

To help optimize tax collection rates, the tirx collector should systematically utilize allprocedures authorized by statute including alias tax warants and jeopardy collectionprocedures arid also send out timely delinquency reminders.

All voided payments or transactions should require a written explanation for the reasonfor the void.

When the Tax Collector has exhausted all means in collecting delinquent taxes no furtheraction is to be taken by the Tax Collector. The matter will be forwarded to TownCounsel or the State Marshal.

Consideration should be given to converting the tax collectors position from elected toappointed with requirements that candidates be Connecticut Certified Municipal

Collectors.

The Tax Collector shall be hired by the Board of Selectmen following a recommendationby a search committee appointed by the Board of Selectmen. The successful candidateshall be a Connecticut Certified Municipal Collector. The current Tax Collector, electedNovember 20,2007 shall remain in office until the expiration of her term on November22,2011, whereupon, she may be hired by the Board of Selectmen. Thereafter, the TaxCollector shall be hired, in the manner described above, whenever a vacancy occrus.

The Tax Collector reports directly to the Finance Director.

Periodic unannounced audits of cash drawers and random records of the tax office shouldbe conducted by the Finance Director, the Treasurer or the First Selectman's designee.

A detailed audit of the tax collector's office should be completed every five years withconsideration given to reducing the allowable "tolerable difference". This audit shouldbe performed by a different auditor and subject to the First Selectman's approval of cost.

Mandate that the software system be used daily to balance receipts.

Establish a "flow of deposit" procedure to ensure timely deposit of funds withappropriate checks and balances. Deposits have to be on triplicate forms and deposit

slips should be numbered. Bonding as required for insurance purposes is advised.

The Finance Director should become more involved in the ta,x collector's officeincluding:

3.

4.

7.

8.

5.

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. Weekly review tax office reports. Monthly review of bank statements. Performance evaluations conducted annually10. Incorporate WPCA billing information so that all relevant information is inputted into the

computer system including sewer use, sewer assessment, and water line tie-ins.

1 l. Maintain and report daily cumulative totals for cash payments. Have receipts indicatecash and bear tax collector and taxpayer initials on all copies.

12. Establish a deposit schedule triggered by length of time and ma:r Collector and Assistant Tax Collector should take mandatory vacations. TheFinance Director shall make every attempt possible to not take vacation during Julycollections. Otherwise, the town needs an individual who has the ability and knowledgeto oversee the tax office including creating office reports.

19. A Log Sheet should be kept for people entering the vault between the Tax Collector'soffice and the Tax Assessor's office. There should be some type of banier such as a ropewith magnets.

20. Boxes with old deposits should be removed from office and stored elsewhere and must beclearly labeled.

Approved on6110110Ad Hoc CommitteeReview Policies & Procedures in Tax Coltector's Office

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