§906. Application of payments to unpaid taxes
The municipal officers of a municipality may, upon request of the municipal treasurer or the tax collector, require that any tax payment received from an individual as payment for any property tax be applied against outstanding or delinquent taxes due on that property in chronological order beginning with the oldest unpaid tax bill. Taxes may not be applied to a period for which an abatement request or appeal has not been resolved unless approved in writing by the taxpayer. [PL 1985, c. 653 (NEW).]
SECTION HISTORY
PL 1985, c. 653 (NEW).
Structure Maine Revised Statutes
Subchapter 9: DELINQUENT TAXES
36 §891. Collection of delinquent county taxes
36 §891-A. School subsidies withheld from delinquent municipalities
36 §892. Interest on delinquent state taxes
36 §892-A. Interest on delinquent county taxes
36 §893. Collector liable to inhabitants
36 §894. Delinquent tax collectors; forfeiture
36 §895. Warrant form; for completion of collection by treasurer
36 §896. Personal property distrained; sold as on execution
36 §897. Real estate levied on; sold as on execution
36 §898. Collector to account when taken on execution
36 §899. Municipalities may choose another tax collector
36 §900. Payments to former collector in dispute; procedure
36 §901. Remedy of owners of property taken for default of others
36 §902. Amendments permitted in actions to collect taxes
36 §903. Defendant estopped to deny title; exceptions
36 §904. Treasurer's receipt as evidence of redemption
36 §905. Municipalities may set off moneys due against taxes