Maine § 36 §6260 Time for payments; delinquencies

Maine Statutes

§ 36 §6260 — Time for payments; delinquencies

Maine § 36 §6260

Title 36TAXATION

Part 9TAXPAYER BENEFIT PROGRAMS

Ch. 908DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES

This text of Maine § 36 §6260 (Time for payments; delinquencies) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §6260 (2026).

Text

Whenever any of the circumstances listed in section 6259 occurs:

1.Continuation of assessment year. The deferral of taxes for the assessment year in which the circumstance occurs shall continue for that assessment year;

2.Deferred property taxes due. The amounts of deferred property taxes, including accrued interest, for all years are due and payable to the bureau within 12 months of the date on which the circumstance occurs, except as provided in subsection 3 and sections 6261 and 6263;

3.Out-of-state move. Notwithstanding the provisions of subsection 2 and section 6263, when the circumstance listed in section 6259, subsection 4, occurs, the amount of deferred taxes shall be due and payable 5 days before the date of removal of the property from the State; and

4.Delinquency. If the amo

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Whenever any of the circumstances listed in section 6259 occurs:
1.
Continuation of assessment year.
The deferral of taxes for the assessment year in which the circumstance occurs shall continue for that assessment year;
2.
Deferred property taxes due.
The amounts of deferred property taxes, including accrued interest, for all years are due and payable to the bureau within 12 months of the date on which the circumstance occurs, except as provided in subsection 3 and sections 6261 and 6263;
3.
Out-of-state move.
Notwithstanding the provisions of subsection 2 and section 6263, when the circumstance listed in section 6259, subsection 4, occurs, the amount of deferred taxes shall be due and payable 5 days before the date of removal of the property from the State; and
4.
Delinquency.
If the amounts falling due as provided in this section are not paid on the indicated due date or as extended under section 6263, those amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in section 6254.