CHAPTER 72
S.P. 191 - L.D. 551
An Act To Suspend Property Tax Abatement Appeals When the Taxpayer Fails To Pay Taxes
Emergency preamble. Whereas, Acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, there are currently property tax abatement appeals before the State Board of Property Tax Review that would be affected by this legislation; and
Whereas, the municipalities involved in these appeals are significantly affected by the failure of significant taxpayers to make current tax payments; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §844, sub-§4, as amended by PL 1995, c. 262, §8, is further amended to read:
4. Payment requirements for taxpayers. If the taxpayer has filed an appeal under this section without having paid an amount of current taxes equal to the amount of taxes paid in the next preceding tax year, provided that amount does not exceed the amount of taxes due in the current tax year, or the amount of taxes in the current tax year not in dispute, whichever is greater, by or after the due date, or according to a payment schedule mutually agreed to in writing by the taxpayer and the municipal officers, the appeal process must be suspended until the taxes, together with any accrued interest and costs, have been paid. If an appeal is in process upon expiration of a due date or written payment schedule date for payment of taxes in a particular municipality, without the appropriate amount of taxes having been paid, whether the taxes are due for the year under appeal or a subsequent tax year, the appeal process must be suspended until the appropriate amount of taxes described in this subsection, together with any accrued interest and costs, has been paid. This section applies to any property tax year beginning appeal filed on or after April 1, 1993. This section does not apply to property with a valuation of less than $500,000.
Sec. 2. Application. This Act applies to appeals pending or filed on or after the effective date of this Act.
Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.
Effective April 18, 2003.
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