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As a follow up to the article in our last newsletter titled "Trending is Here!" we wanted to provide taxing units with a few tools to help manage possible delays in property tax receipts.  As we discussed our in previous article, it is likely that there may be delays in property tax receipts in 2007 due to trending.  To read the article on Trending, please visit our website at www.umbaugh.com click on the Newsletters link and go to the following issue: December 13, 2006.

For more information, click on Full Article below.
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CIRCULAR 230 DISCLOSURE:

To ensure compliance with U.S. Treasury Department Regulations, we are required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including any attachments, is not intended or written by us to be used, and cannot be used, by anyone for the purpose of avoiding federal tax penalties.