reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 315 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 102: PROPERTY TAX ADMINISTRATION|Subchapter 3: SELECTION OF ASSESSORS|36 §315. Selection of assessors (REPEALED)

 §315. Selection of assessors (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §12 (RP).
36 ME Rev Stat § 318 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 102: PROPERTY TAX ADMINISTRATION|Subchapter 4: TRAINING OF ASSESSORS|36 §318. Training of assessors

 §318. Training of assessors The State Tax Assessor may establish, either on the assessor's own initiative or in conjunction with professional or educational agencies, or both, a program of training to meet the needs of the State of Maine for a sufficient supply of competently trained assessors. Where possible, such training must be conducted by the Margaret Chase Smith Center for Public Policy of the University of Maine System or an institution of higher education. For such purposes, the State Tax Assessor may designate what programs either within or outside the State are acceptable for these training purposes.   [PL 1993, c. 78, §4 (AMD).]Primary assessing units may expend funds for educational and training activities, including reimbursement for tuition, travel, meals, lodging, textbooks and miscellaneous instructional expenses. In addition, upon authorization of the executive committee of the primary assessing area, leaves of absence with pay may be approved for this purpose. The Bureau of Revenue Services may expend funds for training activities.   [P&SL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).]SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1985, c. 779, §79 (AMD). PL 1993, c. 78, §4 (AMD). PL 1997, c. 526, §14 (AMD).
36 ME Rev Stat § 326 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 102: PROPERTY TAX ADMINISTRATION|Subchapter 5: ASSESSING STANDARDS|36 §326. Purpose of minimum standards

 §326. Purpose of minimum standards The purpose of minimum assessing standards is to aid the municipalities of Maine in the realization of just assessing practices without mandating the different ways municipalities might choose to achieve such equitable assessments.   [PL 1975, c. 545, §13 (NEW).]SECTION HISTORY PL 1975, c. 545, §13 (NEW).
36 ME Rev Stat § 327 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 102: PROPERTY TAX ADMINISTRATION|Subchapter 5: ASSESSING STANDARDS|36 §327. Minimum assessing standards

 §327. Minimum assessing standards All municipalities whether they choose to remain as single municipal assessing units or choose to be designated as a primary assessing area, either as a primary single unit or a member of a primary district, shall achieve the following minimum assessing standards:   [PL 1975, c. 545, §13 (NEW).]1.  Minimum assessment ratios.  A 50% minimum assessment ratio by 1977; a 60% minimum assessment ratio by 1978; and a 70% minimum assessment ratio by 1979 and thereafter. Notwithstanding this subsection, a municipality should not have an assessment ratio at an amount greater than 110% of its just value;   [PL 1993, c. 249, §1 (AMD); PL 1993, c. 249, §2 (AFF).] 2.  Maximum rating of assessment.  A maximum rating of assessment quality of 30 by 1977; a maximum rating of assessment quality of 25 by 1978; a maximum rating of assessment quality of 20 by 1979 and thereafter;   [PL 1975, c. 545, §13 (NEW).] 3.  Employment of assessor.  Any municipal assessing unit may employ a part-time, non-certified assessor or contract with a firm or organization that provides assessing services; when any municipal assessing unit or primary assessing area employs a full-time, professional assessor, this assessor must be certified by the bureau as a professionally trained assessor. The bureau shall publish, for the information of the municipalities, a list of assessing firms or organizations. The bureau shall provide to a municipality, on request by the municipality, a list of certified assessors.   [PL 2017, c. 170, Pt. B, §2 (AMD).] SECTION HISTORY PL 1975, c. 545, §13 (NEW). PL 1993, c. 249, §1 (AMD). PL 1993, c. 249, §2 (AFF). PL 1997, c. 526, §14 (AMD). PL 2001, c. 583, §10 (AMD). PL 2017, c. 170, Pt. B, §2 (AMD).
36 ME Rev Stat § 328 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 102: PROPERTY TAX ADMINISTRATION|Subchapter 5: ASSESSING STANDARDS|36 §328. Administrative rules and regulations

 §328. Administrative rules and regulations Any rules and regulations established by the Bureau of Revenue Services shall recognize the freedom, invention and individual means of the municipalities by which said standards will be met. For municipalities, whether a municipal assessing unit or in a primary assessing area, such regulations shall recognize that:   [PL 1979, c. 666, §9 (AMD); PL 1997, c. 526, §14 (AMD).]1.  Electronic data processing.  Electronic data processing will be optional;   [PL 1975, c. 545, §13 (NEW).] 2.  Time for office to be opened.  The assessor's office need not be open full time;   [PL 1975, c. 545, §13 (NEW).] 3.  Uniform accounting system.  A uniform accounting system will not be mandated;   [PL 1975, c. 545, §13 (NEW).] 4.  Budgets unnecessary.  Budgets need not be submitted to the bureau;   [PL 1975, c. 545, §13 (NEW).] 5.  Number of appraisers.  The number of additional appraisers necessary will not be mandated;   [PL 1975, c. 545, §13 (NEW).] 6.  Office records.  The following office records do not necessarily have to be maintained:   A. Copies of deeds;   [PL 1975, c. 545, §13 (NEW).]B. Aerial photographs;   [PL 1975, c. 545, §13 (NEW).]C. Summary accounts or "tub" cards;   [PL 1975, c. 545, §13 (NEW).][PL 1975, c. 545, §13 (NEW).] 7.  Physical inspection and inventory.  Physical inspection and inventory of each real parcel and personal property account will take place at least every 4 years rather than every 3 years;   [PL 1975, c. 545, §13 (NEW).] 8.  Annual sales ratio studies.  Assessors will conduct annual sales ratio studies; and   [PL 1975, c. 545, §13 (NEW).] 9.  Tax maps.  Municipal assessing units do not necessarily have to maintain tax maps.   [PL 1975, c. 545, §13 (NEW).] Upon a municipality's failure to achieve the minimum assessing standards of this subchapter, the bureau may choose at least one or more of the above administrative practices as necessary corrective steps to be undertaken by said municipality, in accordance with sections 271, 272 and 329.   [PL 1989, c. 502, Pt. A, §126 (AMD).]SECTION HISTORY PL 1975, c. 545, §13 (NEW). PL 1979, c. 666, §§9,10 (AMD). PL 1989, c. 502, §A126 (AMD). PL 1997, c. 526, §14 (AMD).
36 ME Rev Stat § 329 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 102: PROPERTY TAX ADMINISTRATION|Subchapter 5: ASSESSING STANDARDS|36 §329. Inability to achieve standards

 §329. Inability to achieve standards If the Bureau of Revenue Services determines that a municipality has not met the minimum standards set forth in this subchapter, the municipality has 2 options:   [PL 2007, c. 627, §11 (AMD).]1.  Acceptance.  If the municipality accepts the bureau's determination, the bureau shall consult with the officers of the municipality and require steps by which the municipality is to achieve an acceptable level of just assessing practices. In requiring those steps, the bureau shall endeavor to accommodate the preferences of the municipal officers. The steps may include membership, where applicable, in a primary assessing district, joining with a companion municipality in the hiring of a professional assessor or an assessing firm or other arrangements approved by the bureau; and   [PL 2007, c. 627, §11 (AMD).] 2.  Appeal.  If the municipality is aggrieved by the bureau's determination, the municipality may file a written notice of appeal with the State Board of Property Tax Review in accordance with chapter 101, subchapter 2-A.   [PL 2007, c. 627, §11 (AMD).] SECTION HISTORY PL 1975, c. 545, §13 (NEW). PL 1979, c. 666, §11 (AMD). PL 1985, c. 764, §9 (AMD). PL 1997, c. 526, §14 (AMD). PL 2007, c. 627, §11 (AMD).
36 ME Rev Stat § 330 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 102: PROPERTY TAX ADMINISTRATION|Subchapter 5: ASSESSING STANDARDS|36 §330. Professional assessment firms

 §330. Professional assessment firms 1.  Guidelines for professional assessing firms.  The State Tax Assessor shall establish by rule guidelines for professional assessing firms. The guidelines must include the following requirements:   A. Each professional assessing firm shall employ at least one certified Maine assessor; and   [PL 2011, c. 240, §5 (AMD).]B. Each professional assessing firm performing revaluation services for a municipality shall provide the municipality with papers and information necessary to conduct future revaluations.   [PL 2011, c. 240, §5 (AMD).]Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.   [PL 2011, c. 240, §5 (AMD).] 2.  Model contract.  The State Tax Assessor shall develop a model contract for revaluation services. This model contract shall be made available to all municipalities.   [PL 1985, c. 764, §10 (NEW).] 3.  Assistance to municipalities.  The State Tax Assessor shall provide technical assistance to municipalities, when requested, in evaluating and selecting professional revaluation firms.   [PL 1985, c. 764, §10 (NEW).] SECTION HISTORY PL 1985, c. 764, §10 (NEW). PL 2011, c. 240, §5 (AMD).
36 ME Rev Stat § 331 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 102: PROPERTY TAX ADMINISTRATION|Subchapter 5: ASSESSING STANDARDS|36 §331. Assessment manual

 §331. Assessment manual The State Tax Assessor shall maintain and periodically update a State assessment manual by rule, in accordance with the Maine Administrative Procedure Act, Title 5, chapter 375, which shall identify accepted and preferred methods of assessing property.   [PL 1985, c. 764, §10 (NEW).]Any municipality performing or contracting for the performance of a revaluation after January 1, 1987, shall use or require the use of the State assessment manual or another professionally accepted manual or procedure.   [PL 1985, c. 764, §10 (NEW).]SECTION HISTORY PL 1985, c. 764, §10 (NEW).
36 ME Rev Stat § 451 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §451. Rate of tax (REPEALED)

 §451. Rate of tax (REPEALED)SECTION HISTORY PL 1965, c. 345 (AMD). PL 1969, c. 502, §7 (AMD). P&SL 1971, c. 117, §D (AMD). PL 1971, c. 616, §6 (AMD). PL 1973, c. 308, §19 (AMD). PL 1973, c. 556, §6 (RPR). PL 1973, c. 783, §45 (RPR). PL 1975, c. 272, §36 (RPR). PL 1975, c. 510, §45 (AMD). PL 1975, c. 660, §5 (RPR). IB 1977, c. 1, §3 (AMD). PL 1977, c. 48, §3 (AMD). PL 1977, c. 109 (AMD). PL 1977, c. 564, §131A (AMD). PL 1977, c. 698, §5 (AMD). PL 1979, c. 666, §13 (AMD).
36 ME Rev Stat § 451-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §451-A. Mill rate for fiscal year 1977-78 (REPEALED)

 §451-A. Mill rate for fiscal year 1977-78 (REPEALED)SECTION HISTORY PL 1977, c. 98, §8 (NEW). PL 1977, c. 625, §9 (RP).
36 ME Rev Stat § 452 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §452. Assessment of state property tax (REPEALED)

 §452. Assessment of state property tax (REPEALED)SECTION HISTORY PL 1975, c. 272, §37 (RPR). PL 1975, c. 510, §46 (AMD). PL 1975, c. 660, §5 (RPR). IB 1977, c. 1, §4 (AMD). PL 1977, c. 48, §4 (AMD). PL 1979, c. 666, §14 (RP).
36 ME Rev Stat § 453 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §453. Payment of state tax by municipalities (REPEALED)

 §453. Payment of state tax by municipalities (REPEALED)SECTION HISTORY PL 1971, c. 616, §7 (AMD). PL 1973, c. 556, §7 (RPR). PL 1973, c. 783, §46 (RPR). PL 1975, c. 272, §38 (RPR). PL 1975, c. 660, §5 (RPR). PL 1975, c. 754, §6 (AMD). IB 1977, c. 1, §5 (RP). PL 1977, c. 530, §2 (AMD).
36 ME Rev Stat § 453-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §453-A. Adjustments in appropriations (REPEALED)

 §453-A. Adjustments in appropriations (REPEALED)SECTION HISTORY PL 1975, c. 754, §7 (NEW). IB 1977, c. 1, §6 (RP).
36 ME Rev Stat § 454 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §454. Payment of tax in town where charters surrendered

 §454. Payment of tax in town where charters surrendered When the charter of any municipality listed in the statement filed with the Secretary of State by the State Tax Assessor under section 381 is subsequently surrendered by Act of the Legislature, the tax assessed shall be an outstanding obligation of such municipality, and it shall be paid, and funds for payment thereof shall be raised by the State Tax Assessor in the same manner as provided by law in the case of other outstanding obligations of such municipality.   [PL 1973, c. 625, §244 (AMD).]SECTION HISTORY PL 1969, c. 502, §8 (AMD). PL 1973, c. 625, §244 (AMD).
36 ME Rev Stat § 455 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §455. Additional state property tax (REPEALED)

 §455. Additional state property tax (REPEALED)SECTION HISTORY PL 1973, c. 592, §4A (NEW). PL 1979, c. 127, §194 (RP).
36 ME Rev Stat § 456 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §456. Additional state property tax exemption (REPEALED)

 §456. Additional state property tax exemption (REPEALED)SECTION HISTORY PL 1973, c. 592, §4A (NEW). PL 1973, c. 788, §179 (AMD). PL 1979, c. 127, §195 (RP).
36 ME Rev Stat § 458 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES|36 §458. Continuation of exemption

 §458. Continuation of exemption Qualified telecommunications equipment subject to taxation under this chapter must be assessed through application of a state excise tax in lieu of a state property tax and continues to be exempt from ordinary local property taxation as formerly provided under section 2696. It is the intent of the Legislature that this section not be considered a new property tax exemption requiring state reimbursement under the Constitution of Maine, Article IV, Part Third, Section 23.   [PL 2011, c. 430, §2 (AMD).]SECTION HISTORY PL 1987, c. 507, §1 (NEW). PL 2011, c. 430, §2 (AMD).
36 ME Rev Stat § 501 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §501. Definitions

 §501. Definitions The following words and phrases as used in this chapter shall, unless a different meaning is plainly required by the context, have the following meaning:   1.  Estates.  "Estates" shall be construed to mean both real estate and personal property.   2.  Mortgagee.  "Mortgagee" shall be construed to include the heirs and assigns of the mortgagee.   3.  Municipality.  "Municipality" shall include cities, towns and plantations.   4.  Municipal officers.  "Municipal officers" means the mayor, councillors and aldermen of cities, the members of the select board of towns and the assessors of plantations.   [PL 2021, c. 275, §54 (AMD).] 5.  Person.  "Person" may include a body corporate or an association.   6.  Place.  "Place" shall include municipalities, townships and any other unorganized area.   7.  Property.  "Property" shall be construed to mean both real estate and personal property.   8.  Registered mail.  "Registered mail" shall be construed to include certified mail.   9.  Reside or resident.  "Reside" or "resident" shall have reference to place of domicile.   10.  Tax collector.  "Tax collector" shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office.   SECTION HISTORY PL 2021, c. 275, §54 (AMD).
36 ME Rev Stat § 502 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §502. Property taxable; tax year

 §502. Property taxable; tax year All real estate within the State, all personal property of residents of the State and all personal property within the State of persons not residents of the State is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such taxable property must be fixed as of that date. Upon receipt of a declaration of value under section 4641-D reflecting a change of ownership in real property, the assessor may change the records of the municipality to reflect the identity of the new owner, if notice of tax liabilities is sent both to the new owner and to the owner of record as of the April 1st when the liability accrued. The taxable year is from April 1st to April 1st. Notwithstanding this section, proration of taxes must be over the period specified in section 558.   [PL 1997, c. 216, §1 (AMD).]SECTION HISTORY PL 1979, c. 666, §15 (AMD). PL 1985, c. 568 (AMD). PL 1997, c. 216, §1 (AMD).
36 ME Rev Stat § 503 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §503. Town taxes; legality

 §503. Town taxes; legality The assessment of a tax by a town is illegal unless the sum assessed is raised by vote of the voters at a meeting legally called and notified.
36 ME Rev Stat § 504 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §504. Illegal assessment; recovery of tax

 §504. Illegal assessment; recovery of tax If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor shall any error, mistake or omission by the assessors, tax collector or treasurer render it void; but any person paying such tax may bring his action against the municipality in the Superior Court for the same county, and shall recover the sum not raised for a legal object, with 25% interest and costs, and any damages which he has sustained by reason of mistakes, errors or omissions of such officers.
36 ME Rev Stat § 505 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §505. Taxes; payment; powers of municipalities

 §505. Taxes; payment; powers of municipalities At any meeting at which it votes to raise a tax, or at any subsequent meeting prior to the commitment of that tax, a municipality may, with respect to the tax, by vote determine:   [PL 1995, c. 57, §4 (AMD).]1.  When lists committed.  The date when the lists named in section 709 shall be committed.   2.  When property taxes due and payable.  The date or dates when property taxes shall become due and payable.   [PL 1973, c. 708 (AMD).] 3.  When poll tax due and payable.   [PL 1973, c. 66, §4 (RP).] 4.  When interest collected.  The date or dates from and after which interest must accrue, which must also be the date or dates on which taxes become delinquent. The rate of interest must be specified in the vote and must apply to delinquent taxes committed during the taxable year until those taxes are paid in full. Except as provided in subsection 4‑A, the maximum rate of interest must be established by the Treasurer of State and may not exceed the prime rate as published in the Wall Street Journal on the first business day of the calendar year, rounded up to the next whole percent plus 3 percentage points. The Treasurer of State shall post that rate of interest on the Treasurer of State's publicly accessible website on or before January 20th of each year. The interest must be added to and become part of the taxes.   [PL 2011, c. 380, Pt. FFF, §1 (AMD).] 4-A.  Alternate calculation of interest.  For any tax year for which the maximum interest rate established by the Treasurer of State under subsection 4 is 2 percentage points or more lower than the maximum rate established by the Treasurer of State for the previous tax year, the municipality may adopt an interest rate that is up to 2 percentage points over the rate established by the Treasurer of State for the tax year under subsection 4.   [PL 2001, c. 635, §2 (NEW).] 5.  Abatement when taxes paid prior to time.  That all taxpayers who pay their taxes prior to specified times shall be entitled to abatement thereon, which abatement shall not exceed 10%, and shall be specified in the vote. A notification of such vote shall be posted by the treasurer in one or more public places in the municipality within 7 days after the commitment of the taxes.   SECTION HISTORY PL 1971, c. 367 (AMD). PL 1973, c. 66, §4 (AMD). PL 1973, c. 708 (AMD). PL 1979, c. 541, §A218 (AMD). PL 1983, c. 480, §A40 (AMD). PL 1995, c. 57, §4 (AMD). PL 2001, c. 635, §§1,2 (AMD). PL 2005, c. 332, §12 (AMD). PL 2011, c. 380, Pt. FFF, §1 (AMD).
36 ME Rev Stat § 506 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §506. Prepayment of taxes

 §506. Prepayment of taxes Municipalities at any properly called meeting may authorize their tax collectors or treasurers to accept prepayment of taxes not yet committed and to pay interest on these prepayments, if any is authorized, at a rate not exceeding 8% per year; municipalities are not obligated to authorize the payment of interest on taxes prepaid under this section. Any excess paid in over the amount finally committed must be repaid, with the interest due on the whole transaction, at the date that the tax finally committed is due and payable.   [PL 1993, c. 422, §2 (AMD).]SECTION HISTORY PL 1993, c. 422, §2 (AMD).
36 ME Rev Stat § 506-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §506-A. Overpayment of taxes

 §506-A. Overpayment of taxes Except as provided in section 506, a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality. The rate of interest may not exceed the interest rate established by the municipality for delinquent taxes nor may it be less than that rate reduced by 4 percentage points. If a municipality fails to establish a rate of interest for overpayments of taxes, it shall pay interest at the rate it has established for delinquent taxes.   [PL 2019, c. 379, Pt. A, §3 (AMD).]SECTION HISTORY PL 1985, c. 333, §§2,3 (NEW). PL 1995, c. 57, §5 (AMD). PL 2009, c. 434, §14 (AMD). PL 2019, c. 379, Pt. A, §3 (AMD).