An Act Regarding Payment under the Business Equipment Tax Reimbursement Program
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §6656, sub-§2, as amended by PL 2009, c. 337, §11, is further amended to read:
2. Pay certified amounts. The assessor shall pay the certified amounts to each approved applicant that qualifies for the benefit under this chapter by November 1st or within 90 days after receipt of the claim, whichever is later. Interest is not allowed on any payment made to a claimant pursuant to this chapter. If an eligible claimant is delinquent in any taxes owed to a municipality on the date of certification of eligibility, the assessor shall hold any reimbursement due to the claimant under this chapter until the delinquent taxes have been paid or a plan for payment has been entered into by the claimant and the municipality to which delinquent taxes are owed.
summary
This bill requires that reimbursement for property taxes under the Business Equipment Tax Reimbursement program be held by the State Tax Assessor if the claimant is delinquent in taxes owed to a municipality on the date of certification of eligibility.