It looks like they troll public property records and send these out to people, hoping they'll send in $87.00. The icing on the cake is the additional $35.00 "late fee" for processing after the 20th of the month (I received this on the 21st).

The letter looks all boring and official like something a real state agency would send. They've probably scammed a lot of people. Hopefully something can be done to stop these guys.

If you get one of these, do not pay. File a complaint with your state attorney general. The more complaints they receive, the more likely they are to take action.