36 §943-A. Application for abatement
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 9: DELINQUENT TAXES
Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE
§943-A. Application for abatement
Beginning with taxes that are assessed after April 1, 2005, each notice under sections 942 and 1281 that is sent by a municipality or the State Tax Assessor to a person on whose primary residence taxes have been assessed must contain a statement that that person may apply for an abatement of those taxes if the person cannot pay the taxes that have been assessed because of poverty or infirmity. [2005, c. 169, §2 (AMD).]
SECTION HISTORY
1985, c. 364, §2 (NEW). 2005, c. 169, §2 (AMD).