Town of South Berwick, ME
York County
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Table of Contents
Table of Contents
[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.