Source: https://ecode360.com/9679116
Timestamp: 2018-12-12 10:13:49
Document Index: 493760568

Matched Legal Cases: ['§ 192', '§ 192', '§ 192', '§ 192', '§ 652', '§ 652', '§ 192']

City of Saco, ME Taxation
Ch 192 Art I Municipal Service Fee
§ 192-1 Property exempt from taxation.
§ 192-2 Fee imposed on rental property; exception.
§ 192-3 Calculation of fee.
§ 192-4 Appeals.
[Adopted 5-1-1995 as Ch. VI, Sec. 6-1, of the 1994 Code]
Pursuant to 36 M.R.S.A. § 652, properties in the City which are owned by benevolent and charitable institutions shall be exempt from property taxation. This article incorporates by reference the definition of "benevolent and charitable institutions" used in 36 M.R.S.A. § 652.
The owners of residential properties exempt from taxation under § 192-1 that are used to provide rental income (with the exception of student housing or parsonages) shall pay to the City of Saco a service fee in lieu of property tax.
The fee for services in lieu of property tax shall be calculated according to the actual costs of providing municipal services to the property. Municipal services included in the calculation of the fee shall include fire and police protection, road maintenance and construction, traffic control, snow and ice removal, water and sewer service, sanitation services and all other municipal services except the costs of education and welfare, which shall be excluded. In no instance shall this fee exceed 2% of the gross annual revenues of the organization.
Any property owner levied a service charge in lieu of property tax shall have the right to appeal the levy to the Board of Assessment Review.