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payment pursuant to sections 6228, 6229 or 6230, respectively, | | together with the respective amounts due each claimant, and shall | | forward these lists, on or before August 31st, to the State | | Controller.__The Treasurer of State, upon direction of the State | | Controller, shall pay and distribute the amount of the property tax | | relief payment as approved by the assessor no later than September | | 30th of the same year.__A claim of less than $10 may not be | | granted.__A claimant who is eligible for more than one benefit | | under this chapter must be paid annually with one check.__A | | claimant is entitled to a property tax relief payment under this | | chapter only if the claimant is not in arrears for property taxes | | owed on the homestead for which the claim is filed.__Upon each | | check mailed to an applicant must appear the words: "Property tax | | relief provided by the Maine State Legislature." |
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| | | 2.__Audits by assessor; setoff.__If, upon audit of any claim | | filed under this chapter, the assessor determines that a claim | | for a property tax relief payment has been incorrectly | | determined, the assessor shall redetermine the claim and notify | | the claimant in writing of such redetermination and the reasons | | for the redetermination.__The redetermination is final unless | | appealed by the claimant pursuant to section 6236.__The assessor | | may set off against the relief payment any other liabilities owed | | by the claimant pursuant to section 185. |
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| | | 3.__Payments made in error.__If the assessor determines that a | | claim has been incorrectly calculated or paid in error, the | | amount paid may be recovered by assessment, and the assessment | | bears interest from the date of payment of the claim, until | | refunded or paid, at the rate provided by section 186. |
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| | | 1.__Fraudulent claim.__If it is determined that a claim is | | excessive and was filed with fraudulent intent, or the assessor | | finds that the claimant received title to the homestead primarily | | for the purpose of receiving benefits under this chapter, the | | claim must be disallowed in full.__If the claim has been paid, | | the amount paid must be recovered by assessment.__The assessment | | must bear interest from the date of payment or credit of the | | claim, until refunded or paid, at the rate of 1% per month. The | | claimant in such case and any person who, with fraudulent intent, | | assisted in the preparation or filing of the excessive claim or | | supplied information upon which the excessive claim was prepared | | commit a Class E crime. |
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| | | 2.__Negligent claim.__If it is determined that a claim is | | excessive and was negligently prepared, 10% of the corrected | | claim must be disallowed.__If the claim has been paid, the amount | | above the corrected claim amount and 10% of the corrected claim |
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