Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 6257
Payment of amount equivalent to deferred taxes by the State
# 1.
Payment of deferred taxes.
Within 30 days of the receipt of information from a municipal tax collector concerning the amount of deferred property taxes in the respective municipality, the State Tax Assessor shall certify that amount to the Treasurer of State who shall make payment to the municipality on or before the 15th day of the following month. Payments made for deferred property taxes in the unorganized territory must be made to the Unorganized Territory Education and Services Fund established in section 1605 .
1-A.
Prorated payment of deferred taxes.
1-B.
Reimbursement to taxpayers.
# 2.
Accounts maintained.
The bureau shall maintain accounts for each deferred property.
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