Maine Revised Statutes Title 36 Sec. 1612 – Payment in lieu of taxes in unorganized territory
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1. Payment in lieu of taxes in unorganized territory. An owner of property that is exempt from taxation under section 652 and is located in an unorganized territory may make a voluntary payment in lieu of taxes to the State Tax Assessor.
[PL 2017, c. 193, §2 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 1612
- 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
2. County unorganized territory fund. The State Tax Assessor shall deposit a payment in lieu of taxes in subsection 1 into the county unorganized territory fund under Title 30-A, section 7502, subsection 1 of the county in which the property exempt from taxes is located.
[PL 2017, c. 193, §2 (NEW).]
SECTION HISTORY
PL 2017, c. 193, §2 (NEW).