§ 36 §706-A — Taxpayers to list property; notice; penalty; verification

Maine § 36 §706-A

• Jurisdiction: Maine
• Title 36: TAXATION
• Part 2: PROPERTY TAXES
• Ch. 105: CITIES AND TOWNS

Text

1.
Taxpayers to list property; inquiries.
Before making an assessment, the assessor may give timely notice in writing to all persons liable to taxation or qualifying for an exemption subject to full or partial reimbursement by the State to furnish to the assessor true and perfect lists of all the property the taxpayer possessed on the first day of April of the same year and may at the time of the notice or thereafter require the taxpayer to answer in writing all proper inquiries as to the nature, situation and value of the taxpayer's property liable to be taxed in the State or subject to an exemption subject to full or partial reimbursement by the State. The list and answers are not conclusive upon the assessor.
2.
Penalty.
It is unlawful for any public official or any employee, agent, attorney or consultant of the taxing jurisdiction to willfully disclose any taxpayer information made confidential by this section or examine information made confidential by this section for any purpose other than the conduct of official duties pertaining to property tax administration. Information made confidential by this section may be disclosed:
3.
Proprietary information.
For the purposes of this section, "proprietary information" means information that is a trade secret or production, commercial or financial information the disclosure of which would impair the competitive position of the person submitting the information and would make available information not otherwise publicly available and information protected from disclosure by federal or state law, rules or regulations.

Legislative History

PL 2017, c. 367, §5 (NEW). PL 2021, c. 630, Pt. B, §3 (AMD).