36 §686. Denial of homestead exemption; appeals
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
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).