§689. Audits; determinations of bureau
The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if homestead exemptions have been properly approved. If the bureau determines that a homestead exemption was improperly approved, the bureau shall ensure, either by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151. [PL 2021, c. 181, Pt. C, §5 (AMD).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2021, c. 181, Pt. C, §5 (AMD).
Structure Maine Revised Statutes
Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION
36 §682. Permanent residency; factual determination by assessor
36 §683. Exemption of homesteads
36 §685. Duty of assessor; reimbursement by State
36 §686. Denial of homestead exemption; appeals
36 §687. Supplemental assessment