Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 6255
Listing of tax-deferred property; interest accrual
# 1.
Tax-deferred property list.
If eligibility for deferral of homestead property is established as provided in this chapter, the bureau shall notify the municipal assessor and the municipal assessor shall show on the current ad valorem assessment and tax roll which property is tax-deferred property by an entry clearly designating that property as tax-deferred property.
# 2.
Tax statement.
When requested by the bureau, the municipal tax collector shall send to the bureau as soon as the taxes are extended upon the roll the tax statement for each tax-deferred property.
# 3.
Interest.
Interest accrues on the actual amount of payments advanced to the municipality for the tax-deferred property pursuant to section 186 reduced by one percentage point.
Source: view the official text
In this chapter (19 sections)
- 6250 · Definitions
- 6251 · Deferral of tax on homestead; joint election; age requirement;…
- 6252 · Property entitled to deferral
- 6252-A · Deferral of delinquent taxes
- 6253 · Claim forms; contents
- 6254 · State liens against tax-deferred property
- 6255 · Listing of tax-deferred property; interest accrual
- 6256 · Recording liens in county; recording constitutes notice of state…
- 6257 · Payment of amount equivalent to deferred taxes by the State
- 6258 · Annual notice to taxpayer
- 6259 · Events requiring payment of deferred tax and interest
- 6260 · Time for payments; delinquencies
- 6261 · Election by spouse to continue tax deferral
- 6262 · Voluntary payment of deferred tax and interest
- 6263-2 · Extension of time for payment upon death of claimant or spouse
- 6264 · Limitations
- 6265 · Deed or contract clauses preventing application for deferral…
- 6266 · Senior Property Tax Deferral Revolving Account; sources; uses
- 6267 · Phase out of elderly tax deferral program