§501. Definitions The following words and phrases as used in this chapter shall, unless a different meaning is plainly required by the context, have the following meaning: 1. Estates. “Estates” shall be construed to mean both real estate and personal property. 1-A. Current use program. “Current use program” means the: A. Maine […]
§502. Property taxable; tax year All real estate within the State, all personal property of residents of the State and all personal property within the State of persons not residents of the State is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such […]
§503. Town taxes; legality The assessment of a tax by a town is illegal unless the sum assessed is raised by vote of the voters at a meeting legally called and notified.
§504. Illegal assessment; recovery of tax If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor shall any error, mistake or omission by the assessors, tax collector or treasurer render it void; but any person paying such tax may bring his action against the […]
§505. Taxes; payment; powers of municipalities At any meeting at which it votes to raise a tax, or at any subsequent meeting prior to the commitment of that tax, a municipality may, with respect to the tax, by vote determine: [PL 1995, c. 57, §4 (AMD).] 1. When lists committed. The date when the […]
§506-A. Overpayment of taxes 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 […]
§506. Prepayment of taxes Municipalities at any properly called meeting may authorize their tax collectors or treasurers to accept prepayment of taxes not yet committed and to pay interest on these prepayments, if any is authorized, at a rate not exceeding 8% per year; municipalities are not obligated to authorize the payment of interest on […]
§507. Taxpayer information A municipality that issues a property tax bill to a taxpayer must issue the following information. [PL 2007, c. 432, §1 (RPR); PL 2007, c. 432, §2 (AFF).] 1. Reductions to tax. The property tax bill must contain a statement or calculation that demonstrates the amount or percentage by which the […]
§508. Service charges 1. Imposition. A municipality may impose service charges on the owner of residential property, other than student housing or parsonages, that is totally exempt from taxation under section 652 and that is used to provide rental income. Such service charges must be calculated according to the actual cost of providing municipal services […]
