§602. -- where taxed
All personal property within or without the State, except in cases enumerated in section 603, shall be taxed to the owner in the place where he resides.
Structure Maine Revised Statutes
Subchapter 3: PERSONAL PROPERTY TAXES
36 §601. Personal property; defined
36 §604. Mortgaged personal property; taxes
36 §606. Tax priority; deceased's personal property
36 §607. Insolvent person's personal property
36 §608. Blooded animals (REPEALED)
36 §609. Sailing vessels and barges; tax rate (REPEALED)
36 §610. Rebuilt vessels and barges; tax rate (REPEALED)
36 §610-A. Watercraft assessed as personal property (REPEALED)