§579. Separate taxation
Taxes, assessments, including special assessments, and other charges of this State or of any political subdivision, or of any special improvement district, or any other taxing or assessing authority shall be assessed against and collected on each individual unit, each of which shall be carried on the tax books as a separate and distinct entity for that purpose and not on the building or property as a whole. Neither the building, the property nor any of the common areas and facilities shall be deemed to be a parcel, but each unit shall be deemed to have an undivided interest therein and assessments against any such unit shall include such proportionate undivided interest. In the event the land or the building, including common areas and facilities, is separately owned, and leased to the unit owner for a period of not less than 50 years, and such lease, duly recorded, provides that the lessee shall pay all such taxes, such unit and its percentages of undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be separately assessed and taxed as aforesaid. [PL 1965, c. 357 (NEW).]
SECTION HISTORY
PL 1965, c. 357 (NEW).
Structure Maine Revised Statutes
33 §566. Compliance with bylaws and rules and regulations
33 §567. Certain work prohibited
33 §568. Common profits and expenses
33 §569. Contents of declaration
33 §570. Contents of deeds of units
33 §572. Mortgage and liens affecting a unit at time of first conveyance
33 §574. Subsequent resubmission
33 §577. Books of receipts and expenditures; availability for examination
33 §578. Waiver of use of common elements; abandonment of unit
33 §580. Lien for common changes
33 §584. Repair and reconstruction