[Code 1975, § 2-186]
The Treasurer of the City shall give bond to the City in the amount of not less than $50,000, with sufficient sureties, to the satisfaction of the Mayor and Council, that he will faithfully perform the duties of his office, and justly and truly account for any pay over to his successor, and any other persons authorized to receive the same, all money in his hands, possession or control and all books, papers, vouchers and other property belonging to the City.
[Code 1975, §§ 2-187 — 2-191]
(a) 
The City Treasurer shall receive all fines and penalties accruing to the City and account for the same.
(b) 
The City Treasurer shall have the care and custody of all trust funds of Woodlawn Cemetery.
(c) 
The City Treasurer shall, in a neat and methodical style and manner, keep a complete set of books containing among other things the various appropriations made by the Council, each under its appropriate head, and charge to each the expenditures and payments that from time to time may be made therefrom.
(d) 
The City Treasurer shall cause all books, papers, vouchers, documents and bills belonging to the City and under his care to be deposited and kept in a fireproof vault, or such as may be approved by the Mayor and Council, belonging to the City.
(e) 
The City Treasurer shall make up his accounts annually on or before December 31 and report the same to the Council.
[Ord. of 10-18-1994, §§ 22-8—22-16]
(a) 
Generally. The City Treasurer shall annually prepare Council orders for adoption at a City Council meeting that authorize the City of Biddeford to hold or dispose of all tax titles acquired by tax lien foreclosure or sewer lien foreclosure and that allow the City Council authority to waive foreclosure.
The City Treasurer has the authority to waive foreclosure of any tax lien, said waiver requiring approval of the City Council. The City Council shall grant said approval only in circumstances where foreclosures would prove injurious to the City of Biddeford, such as, but not limited to, the presence on the property of one or more substandard structure(s), hazardous materials or other situations for which the cost of acquiring or holding the property would exceed the value of holding the property.
The City Council will then make one of the following decisions for each acquired property:
(1) 
To hold the property for the purpose of allowing the immediate former owner or their immediate heirs, one generation, to buy back title to the property from the City.
(2) 
To dispose of the property by public sealed bid auction.
(3) 
To dispose of the property by conducting a limited public sale among the parties who own property which directly abut this property.
(4) 
To hold City title to the property.
The decision of the City Council to use any of the above options shall adhere to the City Council procedural policy for the disposition of foreclosed property.
(b) 
City Treasurer to prepare annual notice. The City Treasurer shall annually prepare notices identifying all property acquired by automatic tax lien foreclosure and shall provide the City Council, Mayor, Tax Assessor, City Clerk, Tax Collector and Planning Department a copy of this notice. This notice shall be provided within one month of the date of foreclosure. The sale procedure is to be applied to all sewer accounts.
(c) 
City Assessor to provide information. The City Assessor shall provide the following information for all tax lien foreclosure property to the City Council and Planning Department within two weeks of receiving the notice prepared by the City Treasurer: map and lot number of the parcel, a map identifying location of the parcel, and a photocopy of the tax card of record.
(d) 
Analysis of property; review by City Attorney.
(1) 
Planning department to conduct an analysis of property. The Planning Department shall conduct an analysis of all property acquired by tax lien foreclosure and identifying potential and preferred uses of each parcel. The analysis shall consider potential short- and long-term public uses of the property and will result in a recommendation to the City Manager regarding the retention or disposition of the property. The Planning Department shall consult with the Mayor, appropriate City departments, and appropriate City committees in conducting this analysis. The Planning Department analysis and recommendation shall be completed within four months of the receipt of information supplied by the Tax Assessor.
(2) 
Review by City Attorney. The City Attorney, concurrent with the Planning Department analysis, may review and determine, if requested by the Planning Department, the City's position and cost to acquiring "quiet title" of selected properties identified on the City Treasurer's annual notice list. The review shall be limited to those selected parcels which the City may want to retain ownership of, and will be done to make information available to the City Council regarding the cost and potential concerns involved with obtaining "quiet title."
(3) 
Planning department to provide notice of analysis. The Planning Department shall provide notice of commencing its analysis by using the following methods: post notice in City hall; publish this notice in a newspaper with local circulation; send notice by certified registered return receipt letter to the former immediate property owner(s) and mortgage holder(s); and send this notice to the water district. The notice shall identify the purpose of this analysis, a schedule to complete the analysis and the opportunity for the taxpayer to potentially reclaim his property by paying all taxes and costs owed and satisfying all conditions established by the City Council.
(e) 
City Manager to review. The City Manager shall review the analysis and recommendation prepared by the Planning Department and information regarding determination of title which City Attorney may provide and recommend a specification for each property to the Mayor and City Council.
(f) 
Standards to be used by the City Treasurer. The City Treasurer shall use the following standards to govern the disposition of a tax lien acquired parcel by the method of allowing the immediate former owner or their immediate heirs, one generation to buy back the property:
(1) 
The former owner shall pay all taxes, interest due on said taxes, lien costs and filing costs, for all years which taxes are outstanding; (current tax included). The same procedure is to be applied to all sewer accounts.
(2) 
The former owner shall pay all other costs due.
(3) 
The former owner may be required to pay an administrative fee based on the City's direct and indirect costs for redeeming the property. These costs may include, but are not limited to, staff time spent researching the property and developing conditions, if any, mailing expenses and third party expenses.
(4) 
The former owner shall satisfy all other conditions established by the City Treasurer. By way of example only, these conditions may be the need to eliminate a nonconforming use, to connect a property to public services, or to eliminate a hazardous condition. If a redemption occurs within six months of foreclosure, only conditions that correct or eliminate a hazardous situation or nonconforming use can be required.
(5) 
The City Treasurer shall issue only a quit claim deed to convey title to tax-acquired property which a former owner buys back.
(g) 
Procedure for disposal of property by public and sealed bid. The City Council, acting at a regular meeting, shall act to use the following standards to govern the disposition of a tax lien acquired property by the method of disposal by public sealed bid. The same procedure is to be applied to all sewer accounts:
(1) 
The City Council shall direct the City Treasurer to solicit public bids for the disposal of the property. Public notice of the bid procedure shall be provided as follows: post notice in City hall a minimum of 14 days prior to the sale; publish notice in at least two newspapers of local circulation a minimum of 14 days prior to the sale; and sending notice by certified registered return receipt letter to the former owner(s) and mortgage holder(s) a minimum of 45 days prior to the sale. The notice shall describe the time, date and place of the public sale, and all bid terms.
(2) 
An immediate former owner or their immediate heirs, one generation, may buy back the property within 45 days following notification, provided all costs and conditions which may be established by the City Council are satisfied.
(3) 
The City Treasurer shall open and act upon all bids received. The City Treasurer shall ensure the bidder has the ability to satisfy all bid conditions within 60 calendar days. The City Treasurer shall reserve the right to accept or reject any and all bids submitted and to act in the best interest of the City.
(4) 
The City Treasurer shall issue a quit claim deed to convey title to any property which is disposed of by public sealed bid auction, unless the City Council specifically acts to "quiet title" prior to the public notice of the sale.
(h) 
Abutting property owners. The City Council, voting at a regular meeting, shall act to use the following standards to govern the disposition of a tax lien acquired property by the method of conducting a limited public sale among parties who directly abut this property. This limited method of sale is primarily used to address public concerns which may be harmed if the property were made available for sale to all members of the public. By way of example only, harm to public concerns could include: a lot which does not conform to present minimum lot size standards, where this situation could be addressed by requiring merger with abutting property(ies); the abutting lots are nonconforming in size and the addition of this land could make one or more abutting lots conforming; or the soils on the lot are too poor for on-site septage disposal.
(1) 
The City Treasurer shall provide notice of the limited sale to abutters by certified registered return receipt letter a minimum of 45 days prior to the sale to all parties who directly abut the parcel. The notice shall describe the time, date, and place of sale and the bid terms.
(2) 
An immediate former owner or their immediate heirs, one generation, may buy back the property within 45 days following notification, provided all costs and conditions which may be established by the City Council are satisfied.
(3) 
The City Treasurer shall open and act upon all bids received. The City Treasurer shall ensure the bidder has the ability to satisfy all bid conditions within 60 calendar days. The City Treasurer shall reserve the right to accept or reject any and all bids submitted and to act in the best interests of the City. The City Treasurer specifically has the authority to accept bids from more than one abutter and to permit each abutter to purchase only a portion of the property, provided this property is merged with the bidders' property.
(4) 
The City Treasurer shall issue a quit claim deed to convey title to any property which is disposed of by public sealed bid auction to abutters, unless the City Council specifically acts to "quiet title" prior to the public notice of the sale.
(i) 
City Council decision to retain lien property(ies). The City Council, voting at a regular meeting, shall use the following standards to govern a decision to hold City title to a property. A City Council decision to retain City title to a property will mostly reflect a determination that the public interest would best be served by keeping this property in public ownership. By way of example only, a compelling public interest may include: the use of the property to serve as a site for a public facility; a significant natural resource, such as a wetland, which could be harmed if this property is developed; and providing needed open space.
(1) 
The City Council will consult with City Attorney to determine potential need to obtain "quiet title" to the property. "Quiet title" will usually be pursued only when the City desires to use the property for a specific public purpose, such as a site for a public building.
(2) 
Property retained by the City shall be recorded as City-owned land by the Assessor's office following its acceptance by the City Council.