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 hardship.
Application for abatement
36 M.R.S. § 943-A, under Chapter 105.
36 M.R.S. § 943-A