Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 700-B
Adjustments to revenue
# 1.
Certification.
By June 30, 2009 and each subsequent year, the State Tax Assessor shall certify to the State Controller amounts certified to the Treasurer of State as reimbursements to be paid to municipalities during the fiscal year under section 694, subsection 5 . The Treasurer of State shall certify to the State Controller payments due under section 700‑A .
# 2.
Transfer.
The State Controller shall transfer amounts certified under subsection 1 to the Business Equipment Tax Reimbursement reserve account established, maintained and administered by the State Controller from General Fund undedicated revenue. The assessor and the Treasurer of State shall pay amounts required under section 694, subsection 5 and section 700‑A .
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In this chapter (40 sections)
- 681 · Definitions
- 682 · Permanent residency; factual determination by assessor
- 683 · Exemption of homesteads
- 684 · Forms; application
- 685 · Duty of assessor; reimbursement by State
- 686 · Denial of homestead exemption; appeals
- 687 · Supplemental assessment
- 688 · Effect of determination of residence
- 689 · Audits; determinations of bureau
- 691 · Definitions; exemption limitations
- 692 · Exemption of business equipment
- 693 · Forms; reporting
- 694 · Duty of assessor; reimbursement by State
- 695 · Denial of exemption; appeals
- 696 · Supplemental assessment
- 697 · Audits; determination of bureau
- 698 · Appeals
- 699 · Legislative findings; intent
- 700 · Reimbursement for state-mandated costs
- 700-A · Additional municipal compensation
- 700-B · Adjustments to revenue
- 701 · Rules for assessment
- 701-A · Just value defined
- 702 · Assessors' liability
- 703 · Select board to act as assessors
- 704 · Delinquent assessors; violation
- 705 · County commissioners may appoint assessors; procedure
- 706 · Taxpayers to list property, notice, penalty, verification
- 706-A · Taxpayers to list property; notice; penalty; verification
- 707 · Exempt property; inventory required
- 708 · Assessors to value real estate and personal property
- 708-A · Certification of valuation lists
- 709 · Assessment and commitment
- 709-A · Primary assessing areas; assessment and commitment
- 709-B · Extension of commitment time limit for 1977
- 710 · Overlay
- 711 · Assessment record
- 712 · Certificate of assessment
- 713 · Supplemental assessments
- 713-A · Certain supplemental assessments