HomeMy WebLinkAbout1992-06-08 92-318 ORDER92: 31
w MIUII
Date Ittm No.
R j Polity for Baron Paraval Property Balarces
Item/Subject:
Eine a Rpt.
Responsible Department
Commentary:
This policy iaopl®re+sFs M MIPs ¢760 -es sa s b aUcrs ®11 balmcae capmaslel
pmpe ty tax to bes esittsan off by the muc tbllaCoi.
ESsamce Cmmittee xevtexerl tM1e policy arc! mama Ac! idea &I Ir limit to $25.00.
The Piamrca C t:bauazsv approval.
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Associated Information:
lWelpt Approval:
Fw,�e itffaor
Legal Approval:
CIIy Sonvifor
Introduced For
N"ssaga
First Reading Paye—of —
❑Referral
AwipiedwfuoneJar selaacci .June 8,1992
92 318
CITY OF BANGOR
1Nicy f� Pma111Ecewal Pmperty Palm¢ee
By t cur cauaau of WPW KBe .-
ORDERED.
TWT
Tle PolScy fox MUnx Bal t Paieorel PnDpert y Taxes
dared 6-2-92 is leteby adpt .
92-318
ORDER
IN CITY COUNCIL
June B, 1992 -
Passed Title,
rpticy, tar, Small. Personal Property
cIT LERR
Balances
......................................
jAssigned
....C.........
ouncilman
City of Bangor g2 328
Policy for Minor Balances Personal Property Taxes
purpose: The purpose of this policy is to allow the Tax Collector to
write-off personal property tax balances of $25.00 or less after the final
due date of taxes for the tax year. The authority to allow such
write-offs is contained in 36 MRSA section 760-A.
Authority:
Pursuant to Title 36, Section 760-A of the Maine Revised Statutes
Annotated, the Tax Collector is authorized to write-off outstanding
personal property tax balance of $25.00 or less.
Timing:
The Tax Collector may not exercise this authority until after the final
tax due date for the tax year being written -off. The exercise of this
authority shall not be to automatically write-off balances without a
reasonable effort to collect the amount due the city.
Acceptance of Payments:
The Tax Collector and appropriate staff shall make all reasonable attempts
to collect the amounts due. No payment of taxes which intentionally
underpays the taxes so that the taxpayer may avail themselves of the
previsions of this policy due shall be accepted by the Tax Collector or
staff.
The write-off of a tax balance under this polity does not relieve the
taxpayer assessed of the obligation for payment of the taxes due, and the
Tax Collector is authorized to accept payment from the assessed taxpayer
or other party after a write-off. Such payment would be credited to an
appropriate revenue account to be established by the Finance Director.
6/2/92