[HISTORY: Adopted by the City Council of
the City of Saco as indicated in article histories. Amendments noted
where applicable.]
[Adopted 5-1-1995 as Ch. VI, Sec. 6-1, of
the 1994 Code]
Pursuant to 36 M.R.S.A. § 652, properties
in the City which are owned by benevolent and charitable institutions
shall be exempt from property taxation. This article incorporates
by reference the definition of "benevolent and charitable institutions"
used in 36 M.R.S.A. § 652.
The owners of residential properties exempt from taxation under § 192-1 that are used to provide rental income (with the exception of student housing or parsonages) shall pay to the City of Saco a service fee in lieu of property tax.
The fee for services in lieu of property tax
shall be calculated according to the actual costs of providing municipal
services to the property. Municipal services included in the calculation
of the fee shall include fire and police protection, road maintenance
and construction, traffic control, snow and ice removal, water and
sewer service, sanitation services and all other municipal services
except the costs of education and welfare, which shall be excluded.
In no instance shall this fee exceed 2% of the gross annual revenues
of the organization.
Any property owner levied a service charge in
lieu of property tax shall have the right to appeal the levy to the
Board of Assessment Review.
