{"data":{"id":"us-me/36-m.r.s.-689","jurisdiction":"us-me","citation":"36 M.R.S. §689","heading":"Audits; determinations of bureau","body":"The bureau may audit the records of a municipality to ensure compliance with this subchapter.  The bureau may independently review the records of a municipality to determine if homestead exemptions have been properly approved.  If the bureau determines that a homestead exemption was improperly approved, the bureau shall ensure, either by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption.  A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec689.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"279a7b2eed46844d1c82b2c6c636ac65b59cf3ccd0f7806d0d1a3256614f596c","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-688","next":"us-me/36-m.r.s.-691"},"notice":"GroundRules: Original legal text. Not legal advice."}