§5232. Tax exemption
All publicly owned parking structures and pedestrian skyway systems are exempt from taxation by the municipality or plantation, county and State. This section does not exempt any lessee or person in possession from taxes or assessments payable under Title 36, section 551. [PL 2011, c. 101, §25 (AMD).]
SECTION HISTORY
PL 2001, c. 669, §1 (NEW). PL 2011, c. 101, §25 (AMD).
Structure Maine Revised Statutes
TITLE 30-A: MUNICIPALITIES AND COUNTIES
Chapter 206: DEVELOPMENT DISTRICTS
Subchapter 1: DEVELOPMENT DISTRICTS FOR MUNICIPALITIES AND PLANTATIONS
30-A §5221. Findings and declaration of necessity
30-A §5223. Development districts
30-A §5224. Development programs
30-A §5227. Tax increment financing