Newry selectmen discussed several issues relating to property taxes at their Dec. 17 meeting.

Town Administrator Loretta Powers informed the board that there are currently 18 condominium units in town with tax bills in arrears. She said most of the properties are quarter-shares, with multiple owners.

At least one owner, who has past due taxes dating to 2007, is in bankruptcy proceedings, but the town’s attorney told Powers that the owner is still responsible for the taxes.

Given the circumstances, Selectman Wendy Hanscom said, “What it’s going to come down to is, it’s just going to sit there until it sells, and then when it sells, you’ll collect the taxes on it.”

The Maine Municipal Association recently suggested that the town could send overdue tax bills to condominium owners’ associations. Powers said the town’s attorney, James Katsiaficas, concurred. However, he told her he didn’t know of any towns who had actually tried that method to collect back taxes, and both Powers and the board were skeptical that it would be effective. Powers said she planned to see what the town’s assessor, Bob Gingras, thought of the idea.

Selectmen also took up the question of whether to continue offering a 2 percent discount to residents who pay their taxes early. Powers said she had polled area town managers and found that while some towns offer a discount for early payment, others do not. She had also discussed it with the town’s auditor, Vernice Brooks of RHR Smith & Co., who opposed the discount.

In an e-mail, Brooks said, “If a town is budgeting closely enough and needs $1 million to run its town, it’s losing 2 percent of that by giving a discount…the incentive to pay early is that [taxpayers] are not charged interest.” She added, “The poor people or those on fixed incomes struggle to pay. Why should the rich be able to get the 2 percent for early payment?”

Selectman Brooks Morton said he thought any change regarding the discount policy should be discussed at the annual town meeting, to which the board agreed. It was decided that selectmen would discuss the issue further and present a recommendation to voters.

In a related discussion, the board considered switching from a single annual property tax payment to two payments. The auditor was in favor of that change, and had emailed: “There is one bill with two due dates. Interest starts accruing after each due date. It helps cash flow and gives people a chance to spread out their payment.”

Powers said having taxes due in two parts would help the town make its monthly payments to SAD 44. “Come May, we’re pushing for our school payment; we’re struggling with our cash flow,” she said.

She added that Greenwood Town Manager Kim Sparks had told her taxpayers in that town appreciate the option of two tax payments. Before Greenwood changed to a fiscal year ending June 30 and began semi-annual tax payments, Sparks said the town was forced to take out a Tax Anticipation Note (TAN) each year in order to make its school payment.

Hanscom said she didn’t understand why making two payments would make a difference to most people. “I just don’t see how it solves anybody’s cash flow; you’re either going to pay your taxes or you’re not,” she said. “I don’t understand the human nature part of it.” But, she told Powers, “If you think it would help, go for it.”

Powers said she would discuss the possible change with the auditor, Brooks, when she comes to review the town’s books.

In other business, several members of the Bylaw Committee attended the meeting. Committee Chair Jim Largess reported that they had recently completed work on a draft of bylaws and a code of ethics for town employees and volunteers. The documents will now be sent to the town’s attorney for review, and voters will have the opportunity to adopt the bylaws at the annual town meeting.

Selectmen discussed maintenance of the former Bear River Grange hall and possible future projects at the building, which may include replacing the exterior door, insulating the basement, using the fire department’s thermal imaging camera to assess heat loss, and, eventually, replacing the furnace.

Code Enforcement Office David Bonney told the board it may be time to review the town’s sign ordinance. He said there are several locations in town where more than two businesses share the premises, and there is no mention in the ordinance of sign kiosks, which allow several business names to be listed. Bonney said he plans to ask John Maloney, Senior Planner at AVCOG, for input regarding definitions and enforcement on issues that are not specifically mentioned in the ordinance.