Maine Revised Statutes Title 36 Sec. 1331 – Supplemental assessments
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Terms Used In Maine Revised Statutes Title 36 Sec. 1331
- Lien: A claim against real or personal property in satisfaction of a debt.
- Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
- Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates in the unorganized territory liable to taxation have been omitted from assessment or any tax on estates is invalid or void by reason of illegality, error or irregularity in assessment. The State Tax Assessor may, by supplement to the list of assessments, assess such estates for their due proportion of such tax. Any supplemental assessments shall be made in the same manner as the original assessment should have been made. Such supplemental assessment shall be based on the valuation to be established by the State Tax Assessor. [PL 1981, c. 706, §17 (AMD).]
The lien on real estate created by section 552 may be enforced as provided in section 1282. [PL 1977, c. 509, §31 (RPR).]
Persons subjected to a tax under this section are deemed to have received sufficient notice if the notice required by section 706-A was given. [PL 2017, c. 367, §9 (AMD).]
Interest shall accrue on supplemental assessments from October 1st of the year to which the property tax applies, except that the taxpayer has a 2-month period from the assessment of the supplemental tax during which all interest will be automatically waived if the tax is paid. [PL 1987, c. 772, §20 (NEW).]
SECTION HISTORY
PL 1967, c. 271, §12 (AMD). PL 1969, c. 502, §13 (AMD). PL 1973, c. 625, §258 (AMD). PL 1977, c. 509, §31 (RPR). PL 1981, c. 706, §17 (AMD). PL 1987, c. 772, §20 (AMD). PL 2017, c. 367, §9 (AMD).