Sec. H-1. 36 MRSA §6654, as enacted by PL 1995, c. 368, Pt. FFF, §2, is amended to read:
§6654. Claim for reimbursement
A person entitled to reimbursement pursuant to section 6652 may file a single claim annually for reimbursement with the State Tax Assessor. The reimbursement claim must be filed with the State Tax Assessor on or before 60 days after the tax is paid beginning any time after the last property tax payment in a calendar year has been made but no later than April 1st of the following calendar year for property taxes paid during the preceding calendar year for which no previous reimbursement pursuant to this chapter has been made. The State Tax Assessor may at any time extend for good cause the date on which the claim for reimbursement is due for good cause, but in no event may a claim be allowed if it is submitted later than 60 days after the original due date. Except as otherwise provided, the claim must be accompanied by the statement obtained by the claimant pursuant to section 6653. If the claimant requests reimbursement of an amount of tax that differs from the amount of tax specified for the eligible property in the statement provided by the assessor or assessors of the taxing jurisdiction, the claimant must attach to the claim form an explanation of the reasons for that difference and the State Tax Assessor shall determine the correct amount of reimbursement to which the claimant is entitled, taking into consideration both the statement from the assessor or assessors and the taxpayer's explanation. If, for any reason, the claimant is unable to obtain the statement specified in section 6653 from the assessor or assessors within the time specified in section 6653, the claimant must attach to the claim form an explanation of the amount of reimbursement requested and the State Tax Assessor shall process the claim without that statement. If the property taxes are billed in more than one installment, a claimant may submit multiple claims for reimbursement corresponding to the amount of property tax paid with each installment.
Sec. H-2. 36 MRSA §6656, as amended by PL 1999, c. 768, §7, is further amended to read:
Except as provided in section 6652, subsection 3, upon receipt of a timely and properly completed claim for reimbursement, the State Tax Assessor shall certify that the claimant is eligible for reimbursement and shall pay the amount claimed from the General Fund at any time after receipt of the claim but in any event within 180 days after the due date of the claim is filed. For those claims for which payments are withheld pursuant to section 6652, subsection 3, reimbursement must be paid within 180 days after the assessor receives notification under that subsection that the report has been received.
Sec. H-3. Application date. This Part applies to property taxes assessed on or after April 1, 2001.
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