If you and I are among the long-term tax payers referenced in your second paragraph, then I agree that, for us, keeping records on delinquent owners, recording claims and extensions, can be daunting. I do not find the process "senseless". Please let me explain.
A claim arises from a duly called meeting when an assessment enters delinquency after approval by a majority of owners voting in person or absent and voting by proxy or absentee ballot. In our association records, each delinquent claim is given a folder to hold all related documents and receipts for costs of collection. Each claim then follows a distinct and separate process through to settlement. Placing myself in the position of the court, I fear any attempt at cumulative recording of multiple claims would hopelessly confuse time intervals, recording dates, and costs per claim at settlement.
I would prefer a longer extension period (say, every 2 years). I see no evidence in Mary Denison’s above referenced response that recommends extensions be recorded annually to reduce confusion. That makes little sense to me and it is unfair to the delinquent owner who must eventually pay costs of recording.
To avoid confusion, I have a hanging file labeled, “Delinquent Claims, NEXT!” It contains a stack of papers binder-clipped in chronological order; copies of collection worksheets (see Resources Page), one for each delinquent claim, containing the owner's name, type of association meeting, date, assessment amount, and, penciled in the upper right corner on the sheet at the top of the pile, the upcoming date for recording the next notice of claim or extension. I put these dates in my calendar for the coming year. After the delinquent claim at the top has been recorded, I pencil in a new recording date 18 months hence, and place the sheet on the bottom of the stack. More details of our process may be found in this year’s MUDSEASON newsletter. This has worked well for me over the last several years.
I have found it ungodly easy to make a mistake filling in the detailed information required on the extensions. Some of my recorded extensions have errors. I can only hope they are inconsequential in the eyes of the court. John Cunningham has warned me that a mistaken date or other entry on an extension can invalidate a claim. Our vice-president now checks the accuracy of my claims prior to recording. I hope this helps.