Eileen Wilbur told The Sun Chronicle of Attleboro the letter sent her blood pressure soaring, and pointed out that stamps cost 42 cents.

City Collector Debora Marcoccio said the letter was among 2,000 sent out. A computer automatically prints letters for accounts with an overdue balance, and they are not reviewed by staff before being mailed, she said.

The letter warned of a lien and a $48 penalty if the overdue bill is not paid by December 10. The charge was from the previous fiscal year, which ran from July 2007 to July 2008.

"My question is, how come it wasn't paid when the (original) bills went out?" Marcoccio said.

Wilbur's daughter, Rose Brederson, who discovered the bill in her mother's mail, called the situation "ridiculous." But she said her mother, who has lived in the home since 1959, would likely end up paying the penny.