LYNN – Having arguably become the youngest homeowner in the city at the tender age of 7 years old, a Lynn girl also happens to be the unlucky inheritor of a roughly $28,000 unpaid tax bill.Alexa Alice Horan, 7, became the owner of the 3,666 square foot property at 15 Dearborn Ave. several years ago following a stipulation in a will from her great, great grand aunt, Mary Connolly, the original homeowner who passed away in 2001.According to Land Court Attorney Paul Crochiere of Regnante, Sterio, and Osborne, the will clearly stated that Connolly’s nephew, William W. Horan, Jr., was granted a life estate at the home for as long as he lived there.However, upon Horan’s death or his decision to vacate the property, the home would then be passed down to his granddaughter Alexa, who also goes by the last name Ross.Crochiere said the youngster officially became the sole owner when Horan moved away several years ago, leaving the young girl and her mother, Susan Horan at the home.”It really is an unusual situation to have a child be the owner of a home,” he said. “However, one question that remains unanswered is, what if he (Horan) moved back into the home?would that mean he was the owner again?”Regardless of who is actually deemed the current homeowner, Crochiere said the real problem lies with the accruing tax bill.”After Mary died in 2001, the taxes stopped being paid,” he said. “I understand there is a dispute between Alexa’s mom and her father Horan Jr. as to who is responsible to pay the taxes and now they both have their own attorneys in the case.”Crochiere said the case is currently winding its way through land court at the discretion of officials who are working around the delicate situation.”The city is trying to be cognizant of the unusual situation, but they really just want someone to pay the back taxes,” he said. “It’s really hard to foreclose on a child, so I expect this will take awhile.”City Treasurer Richard Fortucci said taxes were paid on the home in 2004, however the outstanding bill still remains from years before and after the one payment.”Someone apparently was trying to fix the situation, but they obviously made a futile attempt,” he said. “The whole thing is just bizarre.”Chief Building Inspector Roger Ennis of the Inspectional Services Department (ISD) said a letter was sent to the home on Jan. 7 regarding violations from an exterior inspection.Violations included an unsecured basement with broken windows and a broken bulkhead; windows replaced on the first floor of the home without the required permit; missing or damaged gutters and downspouts in several locations; a leaking left side exterior water faucet by the side entrance that may indicate a frozen pipe; construction material and debris in the left side entry stairway obstructing a safe exit from the building, and an occupied first floor apartment without a current certificate of approval by the Health Division of ISD.Ennis said since the certified notice was repeatedly returned to the city, a summons was served to the home on Feb. 7 to correct the outstanding violations.”The letter was basically a request to go into the home and finish the inspection, but sometimes this sort of thing happens,” he said.To date, two health code fines were also issued to the home in 2004 in the amount of $50 and $100 for unbundled wood on the property and overgrown shrubs.Horan’s attorney Richard Camann refused to comment on his client’s case, but did say that he has a legitimate reason for the tax evasion.Attorney Mernaysa Rivera-Bujosa could not be reached for comment regarding her clients, Alexa and Susan Horan.