Maine Statutes
§ 36 §6662 — Disallowance of reimbursement for certain property
Maine·Title 36 TAXATION·Part 9 TAXPAYER BENEFIT PROGRAMS·Ch. 915 REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY
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
Maine § 36 §6662 (Disallowance of reimbursement for certain property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 2001, c. 392, §1 (NEW). PL 2001, c. 392, §3 (AFF).
Nearby Sections
15
§ 36 §660
Legislative review of exemptions§ 36 §6602
Administration§ 36 §6603
Undisclosed liabilities§ 36 §6604
Initiatives period§ 36 §6605
Initiatives application§ 36 §6606
Waiver of penalties or interest§ 36 §6607
Collection action not stayed§ 36 §661
Reimbursement for exemptions§ 36 §6611
Program established§ 36 §6612
Definitions§ 36 §6614
Program return§ 36 §6651
Definitions