Maine Legislature, Session 121, LD 0305
Committee Amendment CA_A_H233 (House)

COMMITTEE AMENDMENT "//.. to H.P. 248, L.D. 305, 
To Amend the Lien Procedures for Time-share Estates" 
Bill, 
"An 
Amend the bill by striking out everything after the enacting 
clause and before the summary and inserting in its place the 
following: 
I Sec. 1. 33 MRS A §593, sub-§5, as amended by PL 1991, c . 
9 7 , 
§2, is further amended to read: 
5. 
Escrow account. 
If the managing entity collects money 
for taxes, it shall maintain an escrow account with a financial 
institution 
licensed 
by 
the 
State, 
and 
deposit 
any 
money 
collected or received for taxes in the escrow account within 10 
days after collection or receipt. 
The escrow account must be 
established in the names of both the managing entity and the 
municipality in which the time-share estates are located. 
No 
withdrawal 
may 
be 
made 
from 
the 
escrow account without 
the 
written agreement of the municipality. 
Prior to the delinquency date established by the municipality in 
which the time-share estates are located, the managing entity 
shall pay to the municipal tax collector all money deposited in 
the escrow account for the purpose of tax payment. 
If the amount 
paid from the escrow account is not sufficient to discharge all 
taxes and tax-related costs, due and owing, the managing entity 
shall 
ei~aer pay 
the 
difference 
and place 
a 
lien on 
those 
Page l-LR0675(2) 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT .. /J. to H.P. 248, L.D. 305 
time-share estates whose 
owners 
have 
not contributed to the 
escrow account as provided in section 594, 9i' and, if reg:uested 
by the municipality, provide a list identifying those owners and 
their interests, 
including the periods 
of ownership, 
to the 
municipal tax collector who may then proceed to collect the taxes 
on those interests as allowed by law. 
If the 
tax 
collector 
and 
treasurer 
use 
the 
lien procedure 
described in Title 36, sections 942, 
942-A and 943 to collect 
delinquent taxes on time-share estates, whenever a notice called 
for 
by Title 
36, 
section 942, 
942-A 
or 
is 
sent 
to 
a 
time-share estate owner, the tax collector and treasurer shall 
give to the managing entity or leave at the managing entity's 
last and usual place of abode or send to the managing entity by 
certified mail, return receipt requested, either a copy of the 
notice sent to the time-share estate owner or a notice that lists 
all 
time-share 
estate 
owners 
to 
whom 
notices 
have 
been 
delivered. 
For sending the notice or notices to the managing 
entity, the tax collector or treasurer is entitled to receive $5 
plus all certified mail, return receipt requested fees, plus the 
cost of any photocopying. 
Sec. 2. Application. 
This Act applies to taxes assessed based 
on the status of property on or after April 1, 2003.' 
SUMMARY 
This amendment permits a municipality with a time-share tax 
ordinance to require the managing entity of a time-share project 
to pay the property taxes due with respect to the time-share 
estates that are a part of the project. 
The municipality may 
also opt to enforce the collection of taxes through the standard 
property tax lien procedure. 
COMMITTEE AMENDMENT