§697. Audits; determination 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 exemptions have been properly approved. If the bureau determines that an exemption was improperly approved, the bureau shall ensure, 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, §6 (AMD).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §11 (AMD). PL 2021, c. 181, Pt. C, §6 (AMD).
Structure Maine Revised Statutes
Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION
36 §691. Definitions; exemption limitations
36 §692. Exemption of business equipment
36 §694. Duty of assessor; reimbursement by State
36 §695. Denial of exemption; appeals
36 §696. Supplemental assessment
36 §697. Audits; determination of bureau
36 §699. Legislative findings; intent
36 §700. Reimbursement for state-mandated costs