# 36 M.R.S. § 6658: 36 §6658. Subsequent changes

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6658

## Section

- **Citation:** 36 M.R.S. § 6658
- **Heading:** 36 §6658. Subsequent changes
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 9 / Chapter 915 / Section 6658

## Text

If, after a claim for reimbursement has been filed, the associated property tax assessment is reduced or abated for any reason, or the property tax paid is applied as a credit against the tax assessed pursuant to chapter 111 or 112 , the claimant shall file, within 60 days after receipt of the reduction, abatement or credit, an amended claim for reimbursement reflecting the reduction, abatement or credit. If a claimant has received reimbursement for property tax that is reduced, abated or credited against the tax assessed pursuant to chapter 111 or 112 , the claimant shall, within 60 days of receipt of the reduction, abatement or credit, refund to the Bureau of Revenue Services the amount of the reimbursement attributable to the property tax that has been reduced, abated or credited. If the claimant fails to make the refund within the 60-day period, the State Tax Assessor, within 3 years from the claimant's receipt of reimbursement, may issue an assessment for the amount that the claimant owes to the Bureau of Revenue Services. The claimant may seek reconsideration, pursuant to section 151 , of the assessment. [PL 2005, c. 457, Pt. BBB, §2 (AMD).]

## Nearby sections

- [36 M.R.S. § 6651 36 §6651. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6651.md)
- [36 M.R.S. § 6652 36 §6652. Reimbursement allowed; limitation](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6652.md)
- [36 M.R.S. § 6653 36 §6653. Taxpayer to obtain information](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6653.md)
- [36 M.R.S. § 6654 36 §6654. Claim for reimbursement](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6654.md)
- [36 M.R.S. § 6655 36 §6655. Forms](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6655.md)
- [36 M.R.S. § 6656 36 §6656. Payment of claims](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6656.md)
- [36 M.R.S. § 6657 36 §6657. Audit of claim](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6657.md)
- [36 M.R.S. § 6658 36 §6658. Subsequent changes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6658.md)
- [36 M.R.S. § 6659 36 §6659. Legislative findings](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6659.md)
- [36 M.R.S. § 6660 36 §6660. Availability of information](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6660.md)
- [36 M.R.S. § 6661 36 §6661. Certain leased property](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6661.md)
- [36 M.R.S. § 6662 36 §6662. Disallowance of reimbursement for certain property](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6662.md)
- [36 M.R.S. § 6663 36 §6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661)](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6663.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6658. Check the current official text before relying on it. Not legal advice.