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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 506-A

Overpayment of taxes

Official textlegislature.maine.gov

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.

Last amended: 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).

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In this chapter (40 sections)
  1. 501 · Definitions
  2. 502 · Property taxable; tax year
  3. 503 · Town taxes; legality
  4. 504 · Illegal assessment; recovery of tax
  5. 505 · Taxes; payment; powers of municipalities
  6. 506 · Prepayment of taxes
  7. 506-A · Overpayment of taxes
  8. 507 · Taxpayer information
  9. 508 · Service charges
  10. 551 · Real estate; defined
  11. 552 · -- tax lien
  12. 553 · -- where taxed
  13. 554 · Mortgaged real estate; taxes; payment
  14. 555 · Tenants in common and joint tenants
  15. 556 · Landlord and tenant
  16. 557 · Assessment; continued until notice of transfer
  17. 557-A · Assessment; unknown owner
  18. 558 · Taxes prorated between seller and purchaser
  19. 558-A · Liability for failure to pay prorated property taxes
  20. 559 · Deceased persons
  21. 560 · Bank's real estate
  22. 561 · Railroad buildings
  23. 562 · Standing wood, bark and timber; taxed to purchaser
  24. 563 · Forest land; policy
  25. 564 · Assessment
  26. 565 · Forestry Appeal Board
  27. 571 · Title
  28. 572 · Purpose
  29. 573 · Definitions
  30. 574 · Applicability
  31. 574-A · Ineligibility
  32. 574-B · Applicability
  33. 574-C · Reduction of parcels with structures; shoreland areas
  34. 575 · Administration; rules
  35. 575-A · Determining compliance with forest management and harvest plan
  36. 576 · Powers and duties
  37. 576-A · Valuation of areas other than forest land
  38. 576-B · Discount factor and capitalization rate
  39. 577 · Reduced valuation under special circumstances
  40. 578 · Assessment of tax
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