An Act To Authorize Municipalities To Refund Amounts Collected in Excess of Tax Liens
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the property tax year begins April 1st; and
Whereas, in order to allow municipalities sufficient time to determine whether to refund any excess funds to a former owner of property foreclosed on by a municipality, this legislation needs to take effect as soon as possible; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Sec. 1. 36 MRSA §949 is enacted to read:
§ 949. Disbursement of excess funds
(1) All taxes and interest owed on the property and the amount of taxes and interest that would have been assessed had the property not been acquired by the municipality;
(2) The municipality's cost of the lien and foreclosure process;
(3) The municipality's cost of maintaining and disposing of the property; and
(4) Unpaid sewer, water or other charges and fees imposed by the municipality or a quasi-governmental authority.
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.