§6654. Claim for reimbursement

A person entitled to reimbursement of property taxes paid with respect to eligible property pursuant to section 6652 may file a single claim annually for reimbursement with the State Tax Assessor. The reimbursement claim must be filed with the State Tax Assessor beginning any time after the last property tax payment in a calendar year has been made but no later than April 1st of the following calendar year on or after August 1st and on or before the following December 31st for property taxes paid during the preceding calendar year for which no previous reimbursement pursuant to this chapter has been made. The For good cause, the State Tax Assessor may at any time extend for good cause the date on which the time for filing a claim for reimbursement is due, but in no event may a claim be allowed if it is submitted later than for a period not exceeding 60 days after from the original due date. Except as otherwise provided, the claim must be accompanied by the statement obtained by the claimant pursuant to section 6653. If the claimant requests reimbursement of an amount of tax that differs from the amount of tax specified for the eligible property in the statement provided by the assessor or assessors of the taxing jurisdiction, the claimant must attach to the claim form an explanation of the reasons for that difference and the State Tax Assessor shall determine the correct amount of reimbursement to which the claimant is entitled, taking into consideration both the statement from the assessor or assessors and the taxpayer's explanation. If, for any reason, the claimant is unable to obtain the statement specified in section 6653 from the assessor or assessors within the time specified in section 6653, the claimant must attach to the claim form an explanation of the amount of reimbursement requested and the State Tax Assessor shall process the claim without that statement.

Sec. BB-2. 36 MRSA §6656, as amended by PL 2001, c. 358, Pt. H, §2 and affected by §3, is further amended to read:

§6656. Payment of claims

Except as provided in section 6652, subsection 3, upon receipt of a timely and properly completed claim for reimbursement, the State Tax Assessor shall certify that the claimant is eligible for reimbursement and shall pay the amount claimed from the General Fund at any time after receipt of the claim but in any event within 180 90 days after the end of the filing period or, in the case of a claim for which a filing extension has been granted, within 90 days after the extended due