36 M.R.S. § 6253 — Claim forms; contents

1.
Administration.
A taxpayer's claim for deferral under this chapter must be in writing on a form supplied by the bureau and must:
A.
Describe the homestead;
B.
Provide information establishing the eligibility for the deferral under this chapter, including information that establishes that the liquid assets and the income, as defined in section 5219‑KK, subsection 1, paragraph D , are less than the limits set by section 6251, subsection 1 for the calendar year immediately preceding the calendar year in which the claim is filed; and
C.
Contain any information required by the bureau to show that the requirements of section 6252 have been met.
2.
Statement verification.
The claim must contain a statement verified by a written declaration of the taxpayer making the claim that the statements contained in the claim are true.