The purpose of this policy is to clarify the
procedure by which property tax payments are applied.
The authority for this chapter is 36 M.R.S.A.
§ 906.
The Town Council hereby authorizes and directs
the Tax Collector and Treasurer to apply any tax payment received
from an individual as payment for any property tax against outstanding
or delinquent taxes due on said property in chronological order beginning
with the oldest unpaid tax bill; provided, however, that no such payment
may be applied to any tax for which an abatement application or appeal
is pending unless approved in writing by the taxpayer.