Maine § 36 §6262 Voluntary payment of deferred tax and interest

Maine Statutes

§ 36 §6262 — Voluntary payment of deferred tax and interest

Maine § 36 §6262

Title 36TAXATION

Part 9TAXPAYER BENEFIT PROGRAMS

Ch. 908DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES

This text of Maine § 36 §6262 (Voluntary payment of deferred tax and interest) 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 §6262 (2026).

Text

1.Payments. All payments of deferred taxes shall be made to the bureau.

2.Taxes and interest. Subject to subsection 3, all or part of the deferred taxes and accrued interest may at any time be paid to the bureau by:

3.Notice of payment. A person listed in subsection 2, paragraph B or C may make the payments only if no objection is made by the taxpayer within 30 days after the bureau deposits in the mail notice to the taxpayer of the fact that the payment has been tendered.

4.Payment application. Any payment made under this section shall be applied first against accrued interest and any remainder against the deferred taxes. This payment does not affect the deferred-tax status of the property. Unless otherwise provided by law, this payment does not give the person paying the taxes any in

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1.
Payments.
All payments of deferred taxes shall be made to the bureau.
2.
Taxes and interest.
Subject to subsection 3, all or part of the deferred taxes and accrued interest may at any time be paid to the bureau by:
3.
Notice of payment.
A person listed in subsection 2, paragraph B or C may make the payments only if no objection is made by the taxpayer within 30 days after the bureau deposits in the mail notice to the taxpayer of the fact that the payment has been tendered.
4.
Payment application.
Any payment made under this section shall be applied first against accrued interest and any remainder against the deferred taxes. This payment does not affect the deferred-tax status of the property. Unless otherwise provided by law, this payment does not give the person paying the taxes any interest in the property or any claim against the estate, in the absence of a valid agreement to the contrary.
5.
Lien discharge.
When the deferred taxes and accrued interest are paid in full and the property is no longer subject to deferral, the bureau shall prepare and record in the county in which the property is located a lien discharge.