[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:
MANAGER
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.
MANAGING ENTITY
The manager or, if there is no manager, the association of unit owners.
PROJECT
Real property subject to a project instrument containing more than one unit. A project may include units that are not time-share units.
PROJECT INSTRUMENT
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.
PURCHASER
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.
TIME-SHARE
A time-share estate or a time-share license.
TIME-SHARE ESTATE
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.
TIME-SHARE INSTRUMENT
One or more documents, by whatever name denominated, creating or regulating time-shares.
TIME-SHARE OWNER
A person who is an owner or co-owner of a time-share other than as security for an obligation.
TIME-SHARE PROPERTY
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.
TIME-SHARE UNIT
A unit in which time-shares exist.
UNIT
A real property or a portion thereof designated for separate use.