State Codes and Statutes

Statutes > Maine > Title36 > Title36ch908sec0 > Title36sec6255

Title 36: TAXATION

Part 9: TAXPAYER BENEFIT PROGRAMS

Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES HEADING: PL 1989, C. 534, PT. C, §1 (NEW)

§6255. Listing of tax-deferred property; interest accrual

1. Tax-deferred property list. If eligibility for deferral of homestead property is established as provided in this chapter, the bureau shall notify the municipal assessor and the municipal assessor shall show on the current ad valorem assessment and tax roll which property is tax-deferred property by an entry clearly designating that property as tax-deferred property.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

2. Tax statement. When requested by the bureau, the municipal tax collector shall send to the bureau as soon as the taxes are extended upon the roll the tax statement for each tax-deferred property.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

3. Interest. Interest shall accrue on the actual amount of taxes advanced to the municipality for the tax-deferred property at the rate of 6% per annum.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

SECTION HISTORY

1989, c. 534, §C1 (NEW).

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch908sec0 > Title36sec6255

Title 36: TAXATION

Part 9: TAXPAYER BENEFIT PROGRAMS

Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES HEADING: PL 1989, C. 534, PT. C, §1 (NEW)

§6255. Listing of tax-deferred property; interest accrual

1. Tax-deferred property list. If eligibility for deferral of homestead property is established as provided in this chapter, the bureau shall notify the municipal assessor and the municipal assessor shall show on the current ad valorem assessment and tax roll which property is tax-deferred property by an entry clearly designating that property as tax-deferred property.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

2. Tax statement. When requested by the bureau, the municipal tax collector shall send to the bureau as soon as the taxes are extended upon the roll the tax statement for each tax-deferred property.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

3. Interest. Interest shall accrue on the actual amount of taxes advanced to the municipality for the tax-deferred property at the rate of 6% per annum.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

SECTION HISTORY

1989, c. 534, §C1 (NEW).


State Codes and Statutes

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch908sec0 > Title36sec6255

Title 36: TAXATION

Part 9: TAXPAYER BENEFIT PROGRAMS

Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES HEADING: PL 1989, C. 534, PT. C, §1 (NEW)

§6255. Listing of tax-deferred property; interest accrual

1. Tax-deferred property list. If eligibility for deferral of homestead property is established as provided in this chapter, the bureau shall notify the municipal assessor and the municipal assessor shall show on the current ad valorem assessment and tax roll which property is tax-deferred property by an entry clearly designating that property as tax-deferred property.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

2. Tax statement. When requested by the bureau, the municipal tax collector shall send to the bureau as soon as the taxes are extended upon the roll the tax statement for each tax-deferred property.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

3. Interest. Interest shall accrue on the actual amount of taxes advanced to the municipality for the tax-deferred property at the rate of 6% per annum.

[ 1989, c. 534, Pt. C, §1 (NEW) .]

SECTION HISTORY

1989, c. 534, §C1 (NEW).