Maine § 36 §6662 Disallowance of reimbursement for certain property

Maine Statutes

§ 36 §6662 — Disallowance of reimbursement for certain property

Maine § 36 §6662

Title 36TAXATION

Part 9TAXPAYER BENEFIT PROGRAMS

Ch. 915REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY

This text of Maine § 36 §6662 (Disallowance of reimbursement for certain property) 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 §6662 (2026).

Text

Reimbursement under this chapter may not be made for property tax payments made with respect to property located at a facility that has permanently ceased all productive operations on April 1st of the year for which the property taxes are assessed and where no productive operations have been conducted for at least 12 months before the date that reimbursement is requested. This section does not apply if the owner of the facility has publicly advertised that the facility is available for sale or lease and has made a good faith effort to market and sell or lease the facility to prospective buyers or lessees.

Free access — add to your briefcase to read the full text and ask questions with AI

Reimbursement under this chapter may not be made for property tax payments made with respect to property located at a facility that has permanently ceased all productive operations on April 1st of the year for which the property taxes are assessed and where no productive operations have been conducted for at least 12 months before the date that reimbursement is requested. This section does not apply if the owner of the facility has publicly advertised that the facility is available for sale or lease and has made a good faith effort to market and sell or lease the facility to prospective buyers or lessees.