I think it is unreasonable to expect a treasurer to deal with taxpayers at
home until midnight, but I don't mind accepting payments as long as I am
available and the warrant hasn't been turned over.  In Marshfield, we
accept payments up until the time the warrant is done.  I start working on
it as soon as the office "closes", and I print the list and take it to the
delinquent tax collector as soon as everything is balanced.  If someone
arrives at the office while I am still here, I accept the payment.

In years past when I waited until the next day to do the warrant, I
accepted a payment at home in the evening, but the taxpayer called first
and it wasn't very late.  That's when I decided to get the list into the
collector's hands as soon as possible to avoid having to make that decision.

We will vote to accept taxes at the close of business, just in case.

-Bobbi Brimblecombe

At 01:55 PM 12/16/2003 -0500, you wrote:
>One of the articles on our town warning each year for the voters to
>consider is date (varies) and time (4:30 p.m.) of taxes due. It also
>states that postmark dates will not be excepted. This information is also
>printed on our tax bills. We do not have a town manager system of
>government, so once the taxes become delinquent they are turned over to an
>elected delinquent tax collector.
>My question relates to the recent ruling in Clarendon. A $1600 penalty
>charge was refunded after recommendation from the Secretary of State's
>office (the person came in ten minutes after the 4:00 time due). Clarendon
>did not vote as we do which may or may not have tainted the issue, however
>part of the ruling which I found most interesting  is as follows (taken
>from Rutland Herald article 12/12/03).
>Kathleen DeWolfe stated "It is the opinion of our office that the
>treasurer must accept payments without penalty until midnight on the date
>that taxes are due". She said nothing in state law on tax due dates
>provides information on office hours.
>Comments out there?
>Happy holidays to all!
>Joyce Barbieri, Wallingford Clerk/Treasurer