Maine Statutes
§ 36 §687 — Supplemental assessment
If the assessor notifies the bureau under section 686, or the bureau otherwise determines that a property improperly received an exemption under this subchapter for any of the 10 years immediately preceding the determination, the assessor shall supplementally assess the property for which the exemption was improperly received, plus costs and interest. The supplemental assessment must be assessed and collected pursuant to section 713‑B. The bureau shall deduct the value of the portion of the supplemental assessment that pertains to any funds previously reimbursed to the municipality under section 685 from the next reimbursement issued to the municipality.
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Maine § 36 §687 (Supplemental assessment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).
Nearby Sections
15
§ 36 §6-A
Payments; refund or abatement§ 36 §601
Personal property; defined§ 36 §602
Where taxed§ 36 §603
Exceptions§ 36 §604
Mortgaged personal property; taxes§ 36 §605
Deceased persons§ 36 §606-2
Tax priority; deceased's personal property§ 36 §607
Insolvent person's personal property§ 36 §608
Blooded animals§ 36 §609
Sailing vessels and barges; tax rate§ 36 §610
Rebuilt vessels and barges; tax rate§ 36 §610-A
Watercraft assessed as personal property§ 36 §6101
Short title§ 36 §6102
Purpose