[HISTORY: Adopted by the Town of Ogunquit as indicated in
article histories. Amendments noted where applicable.]
[Adopted 3-18-2014 Select Board (Title XV of the 1980 Code)]
The purpose of this article is to facilitate the collection
and payment of property taxes on time-share estates.
This article is enacted by the municipal officers in accordance
with 33 M.R.S.A. § 593(4). This article governs the taxation
of any time-share estates determined by the municipal officers in
the Town of Ogunquit.
As used in this article, the following terms shall have the
meanings indicated:
An account established and maintained by the managing entity
in accordance with 33 M.R.S.A. § 593(5).
The time-share association responsible for management of
time-share estates or, if the association has designated an agent
responsible for the obligations imposed by this article, such agent.
Any interest in a unit or any of several units under which
the exclusive right of use, possession or occupancy of the unit circulates
among the various owners of the unit in accordance with a fixed time
schedule on a periodically recurring basis for periods of time established
by the schedule, coupled with a freehold estate or an estate for years
in a time-share property or a specified portion thereof.
A person who is an owner or co-owner of a time-share estate
other than as security for an obligation.
A.
The Town of Ogunquit shall send the managing entity a tax bill for
the time-share project, which shall include the information necessary
to identify the assessed value of and the amount of tax owing for
each time-share unit.
B.
The managing entity shall collect and receive funds from time-share
estate owners for the purpose of paying the real estate taxes assessed
on each time-share estate.
A.
The managing entity shall establish and maintain an escrow account
with a financial institution licensed by the state and deposit any
money collected or received for taxes in the escrow account with 10
days after collection or receipt. The escrow account shall be established
in the name of both the managing entity and the Town of Ogunquit.
B.
No withdrawal may be made from the escrow account without the written
agreement of the Town of Ogunquit.
C.
Prior to the delinquency date established by the Town of Ogunquit
at its Annual Town Meeting, the managing entity shall pay to the Ogunquit
Tax Collector all money deposited in the escrow account for the purpose
of tax payment. If the amount paid from the escrow account is not
sufficient to discharge all taxes and tax-related costs due and owing,
the managing entity shall place a lien on those time-share estates
whose owners have not contributed to the escrow account as provided
in 33 M.R.S.A. § 594, and pay the outstanding amount no
later than 30 days after the date it has collected the taxes and costs
from the delinquent owner or has foreclosed the lien and sold the
time-share estate requested to a new owner or 10 months from the date
of commitment, whichever is earlier. If requested by the Town of Ogunquit,
the managing entity shall provide a list identifying those owners
and their interests, including the period of ownership, to the Ogunquit
Tax Collector, who may then, if he or she so elects, proceed to collect
the taxes on those interests as allowed by law.
D.
If the Ogunquit Tax Collector and Treasurer use the lien procedure
described in 36 M.R.S.A. §§ 942, 942A and 943 to collect
delinquent taxes on time-share estates, whatever notice is called
for in §§ 942, 942A and 943 shall be sent to the owner
of the time-share estate as required by law. The Ogunquit Tax Collector
and Treasurer shall also give to the managing entity or leave at the
managing entity's last and usual place of abode or send to the managing
entity by certified mail, return receipt requested, either a copy
of the notice sent to the time-share estate owner or a notice that
lists all the time-share estate owners to whom notices have been delivered.
A.
When a violation of any provision of this article shall be found,
the Ogunquit Tax Collector shall inform the managing entity, the municipal
officers and the Town Manager of the violation. If the notice does
not result in the correction of the violation, the Select Board may
institute any and all actions and proceedings, either legal or equitable,
including seeking to enjoin the violation and the imposition of civil
penalties, that may be appropriate or necessary to enforce this article.
B.
Any managing entity that fails to comply with the provisions of this
article shall be punished by a civil penalty of at least $100 and
not more than $200 per day, payable to the Town of Ogunquit, and court
costs and reasonable attorney fees incurred by the Town of Ogunquit.
Each day the violation continues after the Town of Ogunquit gives
notice thereof shall constitute a separate violation.
This article shall become effective April 1, 2014, for taxes
assessed and billed for the Fiscal Year 2014-2015, which commences
July 1, 2014.
