[HISTORY: Adopted by the Town of Wells as indicated in article histories. Amendments noted where applicable.]
Assessments — See Ch. 5.
Article I Time-Share Estates
Article II Active Duty Military Excise Tax Exemption
This article is enacted by the municipal officers in accordance with 33 M.R.S.A. Chapter 10-A, § 593. The article governs the taxation of all time-share estates in the Town of Wells.
The purpose of this article is to facilitate the collection and payment of property taxes on time-share estates.
As used in this chapter, the following terms shall have the meanings indicated:
- ESCROW ACCOUNT
- An account established and maintained by the managing entity in accordance with 33 M.R.S.A. § 593(5).
- MANAGING ENTITY
- The condominium 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.
- TIME-SHARE ESTATE
- 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.
- TIME-SHARE OWNER
- A person who is an owner or co-owner of a time-share estate other than as security for an obligation.
The Town of Wells 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.
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.
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 within 10 days after collection or receipt.
The escrow account shall be established in the name of both the managing entity and the Town of Wells.
No withdrawal may be made from the escrow account without the written agreement of the Town of Wells.
Prior to the delinquency date established by the Town of Wells at its Annual Town Meeting, the managing entity shall pay to the Wells 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 to a new owner or 10 months from the date of commitment, whichever is earlier. If requested by the Town of Wells, the managing entity shall provide a list identifying those owners and their interests, including the periods of ownership, to the Wells Tax Collector, who may then, if he or she so elects, proceed to collect the taxes on those interests as allowed by law.
If the Tax Collector and Treasurer use the lien procedure described in 36 M.R.S.A. §§ 942, 942-A and 943 to collect delinquent taxes on time-share estates, whatever notice is called for in §§ 942, 942-A and 943 shall be sent to the owner of the time-share estate as required by law. The 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.
When a violation of any provision of this article shall be found, the 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 Board of Selectmen 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.
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 Wells and for court costs and reasonable attorney fees incurred by the Town. All such penalties and costs shall be recovered on complaint for the use of the Town. Each day the violation continues after the Town gives notice thereof shall constitute a separate violation.
This article shall become effective January 3, 2000, for taxes assessed and billed for the fiscal year 2001, which commences July 1, 2000.
This ordinance is enacted pursuant to 36 M.R.S.A. § 1483-A, which expressly authorizes such ordinances.
The purpose of this article is to grant an excise tax exemption for residents of the Town of Wells who are currently on active duty with the United States Armed Forces.
As used in this article, the following terms shall have the meanings indicated:
- A motor vehicle as further defined in 36 M.R.S.A. § 1481(6), as amended.
- DEPLOYED FOR MILITARY SERVICE
- Active duty with the state military forces, or the United States Armed Forces, including the National Guard and Reserves, as defined in 26 M.R.S.A. § 814, as amended.
- PRIMARY VEHICLE
- An automobile with title held by the eligible resident. If such resident owns more than one automobile, the exemption outlined in § 204-10 shall only apply to the automobile on which the least amount of excise tax is owed in the current year.
- UNITED STATES ARMED FORCES
- All branches of the United States Military, including the National Guard and the Reserves of the United States Armed Forces.
A primary vehicle owned by a resident of the Town of Wells who is on active duty serving in the United States Armed Forces and who is either permanently stationed at a military or naval post, station, or base outside the State of Maine, or deployed for military service for a period of more than 180 days and who desires to register that resident's primary vehicle in this state is hereby exempted from the annual excise tax imposed pursuant to 36 M.R.S.A. § 1482.
To apply for this exemption, the resident must present to the excise tax collector of the Town of Wells certification from the commander of the resident's post, station or base, or from the commander's designated agent, that the resident is permanently stationed at that post, station or base, or is deployed for military service for a period of more than 180 days.