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Town of Cumberland, ME chevron_right chevron_right The Code chevron_right Chapter 261 Taxation

Chapter 261 Taxation

[HISTORY: Adopted by the Town Council of the Town of Cumberland as indicated in article histories. Amendments noted where applicable.]
Article I Property Tax Assistance
§ 261-1 Purpose.
§ 261-2 Definitions.
§ 261-3 Criteria for participation.
§ 261-4 Application and payment procedures.
§ 261-5 Determination of eligibility and amount.
§ 261-6 Limitations on payments.
§ 261-7 Creation of program fund.
§ 261-8 Timing of payments.
§ 261-9 One applicant per household.
Article II PILOT Service Charges
§ 261-10 Authority; purpose.
§ 261-11 Service charge established.
§ 261-12 Calculation of service charge.
§ 261-13 Collection.
§ 261-14 Use of revenues.
Article III Senior Property Tax Stabilization and Partial Deferral Program
§ 261-15 Purpose.
§ 261-16 Statutory authority.
§ 261-17 Definitions.
§ 261-18 Application and criteria for participation.
§ 261-19 Determination of eligibility.
§ 261-20 Confidentiality.
§ 261-21 Effect of incremental property tax deferral.
§ 261-22 Events requiring the payment of deferred tax and interest.
§ 261-23 Election to continue stabilization and partial deferral.
§ 261-24 Lien; notice thereof.
§ 261-25 Appeal.
§ 261-26 Limitations.
§ 261-27 Severability.
§ 261-28 Effective date.
§ 261-29 Annual review.
§ 261-30 Repeal of program.
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