Maine Revised Statutes Title 36 Sec. 6259 – Events requiring payment of deferred tax and interest
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Subject to section 6261, all deferred property taxes, including accrued interest, become payable as provided in section 6260 when: [PL 1989, c. 534, Pt. C, §1 (NEW).]
1. Death of claimant. The taxpayer who claimed deferment of collection of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayers who originally claimed deferment of collection of property taxes under section 6251 dies;
[PL 1989, c. 534, Pt. C, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6259
- Contract: A legal written agreement that becomes binding when signed.
- Homestead: includes the taxpayer-occupied principal dwelling and up to 10 contiguous acres upon which it is located that is held in a revocable living trust for the benefit of the taxpayer. See Maine Revised Statutes Title 36 Sec. 6250
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- property taxes: means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. See Maine Revised Statutes Title 36 Sec. 6250
- Tax-deferred property: means the property upon which taxes are deferred under this chapter. See Maine Revised Statutes Title 36 Sec. 6250
- Taxpayer: means an individual who has filed a claim for deferral under this chapter or individuals who have jointly filed a claim for deferral under this chapter. See Maine Revised Statutes Title 36 Sec. 6250
2. Sale of property. The property with respect to which deferment of collection of taxes is claimed is sold, a contract to sell is entered into, or some person other than the taxpayer who claimed the deferment becomes the owner of the property;
[PL 1989, c. 534, Pt. C, §1 (NEW).]
3. Claimant moves. The tax-deferred property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from that tax-deferred property by reason of health; or
[PL 1989, c. 534, Pt. C, §1 (NEW).]
4. Removal of home. The tax-deferred property, a mobile or floating home, is moved out of the State.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW).