An Act to Enhance Collectibility of the Penalty for Failure to File the Municipal Valuation Tax Return
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §383, sub-§4, as enacted by PL 1999, c. 487, §1, is repealed and the following enacted in its place:
4. Penalty for late filing. If the complete return and lists required by this section are not filed on time, the State Tax Assessor shall impose a penalty to be deducted from state reimbursement due to the municipality or primary assessing area pursuant to the following programs in the following order of priority:
A. Maine Tree Growth Tax Law, section 578;
B. Veterans' property tax exemptions, section 653; and
C. Maine resident homestead property tax exemption, section 685.
For a municipality or primary assessing area with a population of 2,000 or less, the penalty is $50 for the first late day plus $10 for each late day thereafter. For a municipality or primary assessing area with a population of more than 2,000, the penalty is $100 for the first late day plus $20 for each late day thereafter.
Effective September 21, 2001, unless otherwise indicated.
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