Town of South Berwick, ME
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2023-05-23
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The Code
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Part I: Administrative Legislation
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Chapter 45 Tax Payment Application Policy
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Administrative Code
- Ch 5 Asset Capitalization Policy
- Ch 7 Bonds
- Ch 8 Cash Management Policy
- Ch 14 Code of Ethics
- Ch 17 Fund Balance Policy
- Ch 19 Grant Procurement
- Ch 22 Investment Policy
- Ch 28 Parking Permits
- Ch 31 Personnel Policies
- Ch 45 Tax Payment Application Policy
- § 45-1 Purpose.
- § 45-2 Authority.
- § 45-3 General provisions.
- Part II: General Legislation
- Ch 50 Active Duty Military Personnel Tax Exemption
- Ch 54 Alarm Systems
- Ch 56 Aquifer Protection
- Ch 60 Building Construction
- Ch 61 Buildings, Numbering of
- Ch 65 Cable Television Franchising
- Ch 69 Dogs
- Ch 73 Firearms Discharge
- Ch 77 Floodplain Management
- Ch 80 General Assistance
- Ch 84 Historic Districts
- Ch 95 Massage Therapy and Para-Massage
- Ch 96 Non-Stormwater Discharge
- Ch 98 Parks and Playgrounds
- Ch 102 Planned Growth
- Ch 108 Post-Construction Stormwater Management
- Ch 109 Property Assessed Clean Energy
- Ch 110 Shoreland Zoning
- Ch 115 Solid Waste
- Ch 118 Special Amusements
- Ch 119 Streets and Sidewalks
- Ch 121 Subdivision of Land
- Ch 127 Tree Removal
- Ch 130 Vehicles and Traffic
- Ch 140 Zoning
- Appendix
- Ch A142 Assessors Lot Merger Policy
- Ch A145 Historic District Bylaws
- Ch A148 Planning Board Bylaws
- Ch A149 Public Information Requests
- Ch A150 Purchasing Policy
- Ch A153 Recreation Committee Bylaws
- Ch A158 Tax-Acquired Property
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Town Council of
the Town of South Berwick 1-12-2004.[1] Amendments noted where applicable.]
[1]
Editor’s Note: The Council reviewed and ratified this
policy 12-8-2015.
The purpose of this policy is to clarify the
procedure by which property tax payments are applied.
The authority for this chapter is 36 M.R.S.A.
§ 906.
The Town Council hereby authorizes and directs
the Tax Collector and Treasurer to apply any tax payment received
from an individual as payment for any property tax against outstanding
or delinquent taxes due on said property in chronological order beginning
with the oldest unpaid tax bill; provided, however, that no such payment
may be applied to any tax for which an abatement application or appeal
is pending unless approved in writing by the taxpayer.
