reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 604 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §604. Mortgaged personal property; taxes

 §604. Mortgaged personal property; taxes When personal property is mortgaged, pledged or conveyed with the seller retaining title for security purposes, it shall, for the purposes of taxation, be deemed the property of the person who has it in possession, and it may be distrained for the tax thereon.
36 ME Rev Stat § 605 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §605. Deceased persons

 §605. Deceased persons The personal property of a deceased person must be assessed to the personal representative in the place where the deceased last resided, and such assessment continues until the personal representative gives notice to the assessors that such property has been distributed. If the deceased at the time of death did not reside in the State, such personal property must be assessed to the personal representative in the place where such property is situated. Before the appointment of a personal representative, the personal property of a deceased person must be assessed to the estate of the deceased in the place where the deceased last resided, if in the State, otherwise in the place where such property is situated, and the personal representative subsequently appointed is liable for the tax.   [PL 2017, c. 288, Pt. A, §38 (AMD).]SECTION HISTORY PL 1979, c. 540, §43 (AMD). PL 2017, c. 288, Pt. A, §38 (AMD).
36 ME Rev Stat § 606 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §606. Tax priority; deceased's personal property

 §606. Tax priority; deceased's personal property If a personal property tax has been assessed upon the estate of a deceased person, or if a person assessed for a personal property tax has died, the personal representative, after the personal representative has satisfied the first 4 priorities set forth in Title 18-C, section 3-805, shall, from any estate that has come to the personal representative's hands in such capacity, if such estate is sufficient therefor, pay the personal property tax so assessed to the personal representative under Title 18-C, section 3-709. In default of such payment the personal representative is personally liable for the tax to the extent of the estate that passed through the personal representative's hands that was not used to satisfy claims or expenses with a higher priority. To the extent that the personal representative is not assessed, the successors to the decedent's taxed property shall pay the tax assessed.   [PL 2017, c. 402, Pt. C, §103 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]SECTION HISTORY PL 1979, c. 540, §44 (AMD). PL 2017, c. 288, Pt. A, §39 (AMD). PL 2017, c. 402, Pt. C, §103 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
36 ME Rev Stat § 607 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §607. Insolvent person's personal property

 §607. Insolvent person's personal property If a person assessed for a personal property tax has made an assignment for the benefit of creditors, or has gone into receivership before the payment thereof, the assignee or receiver shall, from any money which has come to his hands in such capacity, over and above the reasonable expense of administration, pay the personal property tax so assessed to the extent of such money. In default of such payment the assignee or receiver shall be personally liable for the tax to the extent of the money which passed through his hands.
36 ME Rev Stat § 608 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §608. Blooded animals (REPEALED)

 §608. Blooded animals (REPEALED)SECTION HISTORY PL 1973, c. 592, §12 (RP).
36 ME Rev Stat § 609 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §609. Sailing vessels and barges; tax rate (REPEALED)

 §609. Sailing vessels and barges; tax rate (REPEALED)SECTION HISTORY PL 1983, c. 92, §B4 (RP).
36 ME Rev Stat § 610 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §610. Rebuilt vessels and barges; tax rate (REPEALED)

 §610. Rebuilt vessels and barges; tax rate (REPEALED)SECTION HISTORY PL 1983, c. 92, §B5 (RP).
36 ME Rev Stat § 610-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §610-A. Watercraft assessed as personal property (REPEALED)

 §610-A. Watercraft assessed as personal property (REPEALED)SECTION HISTORY PL 1981, c. 357 (NEW). PL 1983, c. 92, §B6 (RP). PL 1983, c. 632, §B4 (REEN). PL 1987, c. 497, §12 (RP).
36 ME Rev Stat § 611 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §611. Equipment tax

 §611. Equipment tax Machinery and other personal property brought into this State, after April 1st and prior to December 31st by any person upon whom no personal property tax was assessed on April 1st in the State of Maine, shall be taxed as other personal property in the town in which it is used for the first time in this State.   When the assessors are informed by the owner or otherwise of the presence within the town of such personal property, the assessors shall give notice in writing to the owner to furnish to the assessors a true and perfect list of such property within 15 days from the receipt of such notice and, except as otherwise provided in this section, section 706-A is applicable to this section.   [PL 2017, c. 367, §3 (AMD).]The assessors shall assess a tax upon any such property in accordance with other property assessed for the same tax year, except that, if the tax is paid within 2 months of assessment, interest from the due date of taxes for the tax year involved does not apply.   [PL 1987, c. 772, §13 (AMD).]Except as otherwise provided in this section, the collection of such taxes shall be in accordance with this chapter.   SECTION HISTORY PL 1987, c. 772, §13 (AMD). PL 2017, c. 367, §3 (AMD).
36 ME Rev Stat § 613 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §613. Watercraft decal (REPEALED)

 §613. Watercraft decal (REPEALED)SECTION HISTORY PL 1991, c. 846, §8 (RP).
36 ME Rev Stat § 651 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4: EXEMPTIONS|36 §651. Public property

 §651. Public property The following public property is exempt from taxation:   1.  Public property.     A. The property of the United States so far as the taxation of such property is prohibited under the Constitution and laws of the United States;   [RR 2013, c. 1, §51 (COR).]B. The property of the State of Maine;   [RR 2013, c. 1, §51 (COR).]B-1. Real estate owned by the Water Resources Board of the State of New Hampshire and used for the preservation of recreational facilities in this State;   [RR 2013, c. 1, §51 (COR).]C. All property which by the Articles of Separation is exempt from taxation;   [RR 2013, c. 1, §51 (COR).]D. The property of any public municipal corporation of this State appropriated to public uses, if located within the corporate limits and confines of such public municipal corporation;   [RR 2013, c. 1, §51 (COR).]E. The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of the limits of such public municipal corporation;   [RR 2013, c. 1, §51 (COR).]F. All airports and landing fields and the structures erected thereon or contained therein of public municipal corporations whether located within or without the limits of such public municipal corporations. Any structures or land contained within such airport not used for airport or aeronautical purposes shall not be entitled to this exemption. Any public municipal corporation which is required to pay taxes to another such corporation under this paragraph with respect to any airport or landing field shall be reimbursed by the county wherein the airport is situated; and   [RR 2013, c. 1, §51 (COR).]G. The pipes, fixtures, conduits, buildings, pumping stations and other facilities of a public municipal corporation used for sewage disposal, if located outside the limits of such public municipal corporation.   [PL 1967, c. 115 (NEW).][RR 2013, c. 1, §51 (COR).] SECTION HISTORY PL 1965, c. 125 (AMD). PL 1967, c. 115 (AMD). PL 1981, c. 492, §D6 (AMD). PL 1981, c. 595, §4 (AMD). RR 2013, c. 1, §51 (COR).
36 ME Rev Stat § 654 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4: EXEMPTIONS|36 §654. Estates of certain persons (REPEALED)

 §654. Estates of certain persons (REPEALED)SECTION HISTORY PL 1973, c. 66, §§7,8 (AMD). PL 1975, c. 247 (AMD). PL 1975, c. 623, §53 (AMD). PL 1975, c. 765, §12 (AMD). PL 1975, c. 770, §202 (AMD). PL 1977, c. 420 (AMD). PL 1979, c. 732, §§24,31 (AMD). PL 1983, c. 777, §2 (AMD). PL 1987, c. 772, §14 (AMD). PL 1993, c. 708, §J13 (AMD). PL 1995, c. 545, §1 (AMD). PL 2003, c. 686, §1 (AMD). PL 2013, c. 416, §1 (RP).
36 ME Rev Stat § 657 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4: EXEMPTIONS|36 §657. Purpose (REPEALED)

 §657. Purpose (REPEALED)SECTION HISTORY PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP).
36 ME Rev Stat § 658 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4: EXEMPTIONS|36 §658. Application (REPEALED)

 §658. Application (REPEALED)SECTION HISTORY PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP).
36 ME Rev Stat § 659 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4: EXEMPTIONS|36 §659. Recovery by a municipality (REPEALED)

 §659. Recovery by a municipality (REPEALED)SECTION HISTORY PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP).
36 ME Rev Stat § 660 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4: EXEMPTIONS|36 §660. Legislative review of exemptions (REPEALED)

 §660. Legislative review of exemptions (REPEALED)SECTION HISTORY PL 1977, c. 490, §3 (NEW). PL 1977, c. 696, §266 (AMD). PL 1979, c. 687, §4 (RPR). PL 2001, c. 396, §14 (RP).
36 ME Rev Stat § 671 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS|36 §671. Definitions (REPEALED)

 §671. Definitions (REPEALED)SECTION HISTORY PL 1989, c. 534, §B1 (NEW). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
36 ME Rev Stat § 672 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS|36 §672. Permanent residency; factual determination by municipal assessor (REPEALED)

 §672. Permanent residency; factual determination by municipal assessor (REPEALED)SECTION HISTORY PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §§1,2 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
36 ME Rev Stat § 673 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS|36 §673. Exemption of homesteads (REPEALED)

 §673. Exemption of homesteads (REPEALED)SECTION HISTORY PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §§3,4 (AMD). PL 1989, c. 871, §3 (AMD). PL 1989, c. 875, §E46 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
36 ME Rev Stat § 674 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS|36 §674. Forms (REPEALED)

 §674. Forms (REPEALED)SECTION HISTORY PL 1989, c. 534, §B1 (NEW). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
36 ME Rev Stat § 675 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS|36 §675. Application (REPEALED)

 §675. Application (REPEALED)SECTION HISTORY PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §5 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
36 ME Rev Stat § 676 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS|36 §676. Duty of municipal assessor (REPEALED)

 §676. Duty of municipal assessor (REPEALED)SECTION HISTORY PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §6 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
36 ME Rev Stat § 677 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS|36 §677. Homestead exemptions; approval; refusal; hearings (REPEALED)

 §677. Homestead exemptions; approval; refusal; hearings (REPEALED)SECTION HISTORY PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §7 (RPR). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
36 ME Rev Stat § 678 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS|36 §678. Lien imposed on property of person claiming exemption although not permanent resident (REPEALED)

 §678. Lien imposed on property of person claiming exemption although not permanent resident (REPEALED)SECTION HISTORY PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §7 (RPR). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
36 ME Rev Stat § 682 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION|36 §682. Permanent residency; factual determination by assessor

 §682. Permanent residency; factual determination by assessor The assessor shall determine whether an applicant has a permanent residence in this State. In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following:   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]1.  Formal declarations.  Formal declarations of the applicant or any other individual;   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 2.  Informal statements.  Informal statements of the applicant or any other individual;   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 3.  Place of employment.  The place of employment of the applicant;   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 4.  Previous permanent residence.  The previous permanent residence of the applicant and the date the previous permanent residency was terminated;   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 5.  Voter registration.  The place where the applicant is registered to vote;   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 6.  Driver's license.  The place of issuance to the applicant of a driver's license and the address listed on the license;   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 7.  Certificate of motor vehicle registration.  The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate;   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 8.  Income tax returns.  The residence claimed on any income tax return filed by the applicant;   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 9.  Motor vehicle excise tax.  The place of payment of a motor vehicle excise tax by the applicant; or   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] 10.  Military residence.  A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] SECTION HISTORY PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).
36 ME Rev Stat § 684 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION|36 §684. Forms; application

 §684. Forms; application 1.  Generally.  The bureau shall furnish to the assessor of each municipality a sufficient number of printed forms to be filed by applicants for an exemption under this subchapter and shall determine the content of the forms. A municipality shall provide to its inhabitants reasonable notice of the availability of application forms. An individual claiming an exemption under this subchapter for the first time shall file the application form with the assessor or the assessor's representative. The application must be filed on or before April 1st of the year on which the taxes are based.   [PL 2007, c. 438, §21 (AMD).] 2.  False filing.  An individual who knowingly gives false information for the purpose of claiming a homestead exemption under this subchapter commits a Class E crime. Except for a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or naval post, station or base in the State, an individual who claims to be a permanent resident of this State under this subchapter who also claims to be a permanent resident of another state for the tax year for which an application for a homestead exemption is made commits a Class E crime.   [PL 2009, c. 418, §2 (AMD); PL 2009, c. 418, §3 (AFF).] 3.  Continuation of eligibility.  The assessor shall evaluate annually the ongoing eligibility of property for which a homestead exemption has been approved under this subchapter. The evaluation must be based on the status of the property on April 1st of the year on which the homestead exemption is based. The evaluation must include, but is not limited to, a review of whether the ownership of the property has changed in any manner that would disqualify the property for an exemption under this subchapter or whether the owner has ceased to use the property as a homestead. Unless the assessor determines that the property is no longer entitled to an exemption under this subchapter, the owner is entitled to receive the exemption without having to reapply. If the assessor determines that the property is no longer entitled to an exemption under this subchapter, the assessor shall notify the owner as provided in section 686 that the property is no longer entitled to an exemption under this subchapter.   [PL 2003, c. 13, §1 (AMD).] 4.  Owner notification.  An owner of property receiving an exemption under this subchapter shall notify the assessor promptly when the ownership or use of the property changes so as to change the qualification of the property for an exemption under this subchapter.   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).] SECTION HISTORY PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2003, c. 13, §1 (AMD). PL 2007, c. 438, §21 (AMD). PL 2009, c. 418, §2 (AMD). PL 2009, c. 418, §3 (AFF).
36 ME Rev Stat § 686 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION|36 §686. Denial of homestead exemption; appeals

 §686. Denial of homestead exemption; appeals If the assessor determines that a property is not entitled to a homestead exemption under this subchapter, the assessor shall promptly provide a notice of denial, including the reasons for the denial, to the applicant by either personal delivery or regular mail. An applicant may appeal a denial of an exemption under this subchapter using the procedures provided in subchapter 8. If the assessor determines that a property receiving an exemption under this subchapter any year within the 10 preceding years was not eligible for the exemption, the assessor shall immediately notify the bureau in writing.   [PL 2019, c. 607, Pt. A, §6 (AMD).]SECTION HISTORY PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2019, c. 607, Pt. A, §6 (AMD).
36 ME Rev Stat § 687 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION|36 §687. Supplemental assessment

 §687. Supplemental assessment If the assessor notifies the bureau under section 686, or the bureau otherwise determines that a property improperly received an exemption under this subchapter for any of the 10 years immediately preceding the determination, the assessor shall supplementally assess the property for which the exemption was improperly received, plus costs and interest. The supplemental assessment must be assessed and collected pursuant to section 713-B. The bureau shall deduct the value of the portion of the supplemental assessment that pertains to any funds previously reimbursed to the municipality under section 685 from the next reimbursement issued to the municipality.   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]SECTION HISTORY PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).
36 ME Rev Stat § 688 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION|36 §688. Effect of determination of residence

 §688. Effect of determination of residence A determination of permanent residence made for purposes of this subchapter is not binding on the bureau with respect to the administration of Part 8 and has no effect on determination of domicile for purposes of the Maine individual income tax.   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]SECTION HISTORY PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).
36 ME Rev Stat § 689 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION|36 §689. Audits; determinations of bureau

 §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).