[HISTORY: Adopted by the Town of Wells as
indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 5.
[Adopted 11-2-1999]
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:
An account established and maintained by the managing entity
in accordance with 33 M.R.S.A. § 593(5).
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.
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 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.
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 within 10 days after collection or receipt.
B.
The escrow account shall be established in the name
of both the managing entity and the Town of Wells.
C.
No withdrawal may be made from the escrow account
without the written agreement of the Town of Wells.
D.
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.
[Amended 11-6-2007]
E.
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.
A.
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.
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
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.
[Adopted 5-16-2017]
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.
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.
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.
All branches of the United States Military, including the
National Guard and the Reserves of the United States Armed Forces.
A.
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.
B.
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.
