Maine Revised Statutes Title 36 Sec. 6257 – Payment of amount equivalent to deferred taxes by the State
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1. Payment of deferred taxes. Within 30 days of the receipt of information from a municipal tax collector concerning the amount of deferred property taxes in the respective municipality, the State Tax Assessor shall certify that amount to the Treasurer of State who shall make payment to the municipality on or before the 15th day of the following month. Payments made for deferred property taxes in the unorganized territory must be made to the Unorganized Territory Education and Services Fund established in section 1605.
[PL 2021, c. 483, Pt. AA, §14 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6257
- Bureau: means the Bureau of Revenue Services. See Maine Revised Statutes Title 36 Sec. 6250
- Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
- Municipality: means a city, town, plantation or the unorganized territory. See Maine Revised Statutes Title 36 Sec. 6250
- property taxes: means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. See Maine Revised Statutes Title 36 Sec. 6250
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
1-A. Prorated payment of deferred taxes.
[PL 2021, c. 483, Pt. AA, §14 (RP).]
1-B. Reimbursement to taxpayers.
[PL 2021, c. 483, Pt. AA, §14 (RP).]
2. Accounts maintained. The bureau shall maintain accounts for each deferred property.
[PL 2021, c. 483, Pt. AA, §14 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §6 (AMD). PL 1991, c. 528, §DD1 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §DD1 (AMD). PL 1991, c. 622, §CC1 (AMD). PL 2021, c. 483, Pt. AA, §14 (AMD).