Maine Revised Statutes Title 36 Sec. 6260 – Time for payments; delinquencies
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Whenever any of the circumstances listed in section 6259 occurs: [PL 1989, c. 534, Pt. C, §1 (NEW).]
1. Continuation of assessment year. The deferral of taxes for the assessment year in which the circumstance occurs shall continue for that assessment year;
[PL 1989, c. 534, Pt. C, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6260
- Bureau: means the Bureau of Revenue Services. See Maine Revised Statutes Title 36 Sec. 6250
- Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
- 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
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Deferred property taxes due. The amounts of deferred property taxes, including accrued interest, for all years are due and payable to the bureau within 12 months of the date on which the circumstance occurs, except as provided in subsection 3 and sections 6261 and 6263;
[PL 2023, c. 441, Pt. B, §5 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
3. Out-of-state move. Notwithstanding the provisions of subsection 2 and section 6263, when the circumstance listed in section 6259, subsection 4, occurs, the amount of deferred taxes shall be due and payable 5 days before the date of removal of the property from the State; and
[PL 1989, c. 534, Pt. C, §1 (NEW).]
4. Delinquency. If the amounts falling due as provided in this section are not paid on the indicated due date or as extended under section 6263, those amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in section 6254.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1991, c. 846, §38 (AMD). PL 2023, c. 441, Pt. B, §5 (AMD). PL 2023, c. 441, Pt. B, §7 (AFF).