[Adopted 5-16-2006 by Ord. No. 2006-3]
A.
This article shall be known and may be sited as the
"Ordinance for the Taxation of Time-Share Estate in the Town of Bar
Harbor."
B.
This article is adopted pursuant to the provisions
of Maine Revised Statutes Annotated, Title 33, Chapter 10-A, §§ 591
through 594, Time Shares.
C.
This article shall be administered by the Tax Collector
and Treasurer of the Town of Bar Harbor.
D.
This article shall consider each time-share unit a
separate entity of real estate and the valuation of each time-share
unit shall conform to all appropriate sections of the Maine Constitution
and Maine Revised Statutes Annotated, Title 36, Chapter 105.
E.
Should any section or provision of this article be
declared by the courts to be invalid, such decision shall not invalidate
any other section or provision of the article.
A.
On or about the date of commitment of taxes for the
Town of Bar Harbor, the Tax Collector shall send the managing entity
a tax bill and information necessary to identify the assessed value
of each time-share unit.
B.
The total amount of the tax bill is due and payable
on the same due dates as all other municipal property taxes. Interest
on the overdue taxes shall be charged at the legally established municipal
interest rate.
C.
Nothing in this article shall be construed to prevent
the Town of Bar Harbor from sending separate tax bills to each time-share
owner or limit the right of any individual unit owner to appeal the
assessment of the individual unit in accordance with 36 M.R.S.A. §§ 841
and 843.
A.
The escrow account shall be maintained with a financial
institution licensed by the state.
B.
The managing entity shall deposit any money collected
or received from a time-share owner for the taxes within 10 days after
collection or receipt.
C.
The escrow account must be established in the names
of both the managing entity and the Town of Bar Harbor.
D.
No withdrawal may be made from the account without
the written agreement of the Town of Bar Harbor
E.
The managing entity shall pay to the Town of Bar Harbor
Tax Collector all money deposited in the escrow account for the purpose
of tax payment prior to the delinquency date as established by the
Town of Bar Harbor. If the amount paid from the account is not sufficient
to discharge all taxes and tax-related costs, due and owing, the managing
entity shall either:
(1)
Pay the difference and place a lien on the those time-share
estates whose owners have not contributed to the escrow account as
provided in 33 M.R.S.A. § 594.
(2)
Provide a list identifying those owners and their
interest, including the periods of ownership, to the Town of Bar Harbor
Tax Collector who may then proceed to collect the taxes on those interests
as allowed by law.
F.
If the Tax Collector and Treasurer use the lien procedure
described in 36 M.R.S.A. § 942, 942-A or 943 to collect
delinquent taxes on time-share estate, whenever a notice called for
by this 36 M.R.S.A. § 942, 942-A or 943 is sent to a time-share
estate owner, the Tax Collector and Treasurer shall give 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,
a copy of the notice sent to the time-share estate owner or a notice
that lists all time-share estate owners to whom notices have been
delivered. The Tax Collector or Treasurer is entitled to receive $5
plus all certified mail, return receipt requested fees, plus the cost
of any photocopying for sending the notice or notes to the managing
entity.
Within this article, the following terms have
the following meanings unless the context indicates otherwise:
Any person, other than all time-share owners of the association,
designated in or employed pursuant to the time-share instrument or
project instrument to manage the time-share units.
The manager or, if there is no manager, the association of
unit owners.
Real property subject to a project instrument containing
more than one unit. A project may include units that are not time-share
units.
One or more recordable documents by whatever name denomination,
applying to the whole of a project and containing restrictions or
covenants regulating the use, occupancy, or disposition of units in
a project, including any amendments to the document, but excluding
any law, ordinance, or governmental regulation.
Any person, other than a developer, who by means of a voluntary
transfer acquires a legal or equitable interest in a time-share other
than as security for an obligation.
A time-share estate or a time-share license.
Any interest in a unit or any of several units under which
the exclusive right to use, possession or occupancy of the unit circulates
among the various time-share owners in 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.
One or more documents, by whatever name denominated, creating
or regulating time-shares.
A person who is an owner or co-owner of a time-share other
than as security for an obligation.
One or more time-share units subject to the same time-share
instrument, together with any other real estate or rights appurtenant
to those units.
A unit in which time-shares exist.
A real property or a portion thereof designated for separate
use.
