§6257. Payment of amount equivalent to deferred taxes by the State
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).]
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).
Structure Maine Revised Statutes
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
36 §6251. Deferral of tax on homestead; joint election; age requirement; filing claim
36 §6252. Property entitled to deferral
36 §6253. Claim forms; contents
36 §6254. State liens against tax-deferred property
36 §6255. Listing of tax-deferred property; interest accrual
36 §6256. Recording liens in county; recording constitutes notice of state lien
36 §6257. Payment of amount equivalent to deferred taxes by the State
36 §6258. Annual notice to taxpayer
36 §6259. Events requiring payment of deferred tax and interest
36 §6260. Time for payments; delinquencies
36 §6261. Election by spouse to continue tax deferral
36 §6262. Voluntary payment of deferred tax and interest
36 §6263. Extension of time for payment upon death of claimant or spouse
36 §6265. Deed or contract clauses preventing application for deferral prohibited; clauses void
36 §6266. Senior Property Tax Deferral Revolving Account; sources; uses
36 §6267. Phase out of elderly tax deferral program (REPEALED)