143 chapters · 917 sections in this title.
36 M.R.S. § 6201 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1991, c. 824, Pt. A, §80 (AMD).] 1. Benefit base. "Benefit base" means property taxes accrued or rent constituting property taxes accrued. In the case of a claima…
36 M.R.S. § 6201-A Short title
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This chapter may be known and may be cited as the "Maine Residents Property Tax Program" and may be referred to as "the Circuitbreaker Program."
36 M.R.S. § 6202 Claim is personal
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The right to file a claim under this chapter is personal to the claimant and does not survive the claimant's death, but the right may be exercised on behalf of a claimant by the claimant's legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, t…
36 M.R.S. § 6203-A Procedure for reimbursement
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At least monthly on or before the last day of the month, the State Tax Assessor shall determine the benefit for each claimant under this chapter and certify the amount to the State Controller to be transferred to the so-called circuit breaker reserve established, maintained and a…