I. Council Action Requested.
Title
To authorize the refund of overpaid personal property taxes for fiscal years 2022 and 2023 for account S0890P, in the amount of $928.37 from contingency account 19910-43100.
Body
II. Basis for Council Action.
Council approval of this item is required because;
a. The municipal officers, either upon written application filed after one year but within 3 years from commitment stating the grounds for an abatement or on their own initiative within that time period, may make such reasonable abatement as they consider proper to correct any illegality, error or irregularity in assessment, pursuant to 36 M.R.S., Chapter 105 §841; and
b. the Council has the authority to act as the legislative body of the Town pursuant to Article II, Section 3(I) of the Charter.
III. Issue Summary.
Please see the attached materials.