Cora,

The Board of Abatement has very specific reasons to abate taxes.  I do not believe that the situation you are describing falls under any of the reasons.  However, it is valuable to have passed this before the Board of Abatement, so that it is clear there
is no relief from this process.

Mobile homes should not be moved without clearance from the Town Clerk that the taxes have been paid.  While that is the rule, we all know the rules don't always get followed.  The payment of the delinquent taxes should be made by the party wishing to mov
e the mobile home.  Can the State circumvent that rule?  What is the basis for the State moving them?  Have you sent a delinquent tax notice on each of them to the State?  I would copy the Governor and Secretary of State on any communication to the "State
" agency which is alleging to take the mobile homes away.  Doesn't seem like your town should lose tax revenues because the State is intervening.

My recommendation is that, as delinquent tax collector, be sure that your policy on collecting delinquent taxes and holding tax sales is as aggressive as possible.  If you can avoid having the condition of the mobile homes deteriorate before the taxes are
 paid, you are in a much better position.  I probably didn't need to tell you this, right?

Good luck and let us all know what finally happens.  This is an interesting one.

Cheryl A. Lindberg
Treasurer
Town of Norwich