Maine Code § 36-506

Prepayment of taxes
Open in Lexace · Ask the AI about this section
Municipalities at any properly called meeting may authorize their tax collectors or treasurers to
accept prepayment of taxes not yet committed and to pay interest on these prepayments, if any is
authorized, at a rate not exceeding 8% per year; municipalities are not obligated to authorize the
payment of interest on taxes prepaid under this section. Any excess paid in over the amount finally
committed must be repaid, with the interest due on the whole transaction, at the date that the tax finally
committed is due and payable. [PL 1993, c. 422, §2 (AMD).]

‹ Prev All Maine sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.