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2010 Maine Code
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §686. Denial of homestead exemption; appeals

Universal Citation:
36 ME Rev Stat § 686 (2010 through 124th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 2: PROPERTY TAXES

Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION HEADING: PL 1997, C. 643, PT. HHH, §3 (NEW)

§686. Denial of homestead exemption; appeals

If the assessor determines that a property is not entitled to a homestead exemption under this subchapter, the assessor shall promptly provide a notice of denial, including the reasons for the denial, to the applicant by either personal delivery or regular mail. An applicant may appeal a denial of an exemption under this subchapter using the procedures provided in subchapter VIII. If the assessor determines that a property receiving an exemption under this subchapter any year within the 10 preceding years was not eligible for the exemption, the assessor shall immediately notify the bureau in writing. [1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW).]

SECTION HISTORY

1997, c. 643, §HHH10 (AFF). 1997, c. 643, §HHH3 (NEW).

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