§604. Mortgaged personal property; taxes
When personal property is mortgaged, pledged or conveyed with the seller retaining title for security purposes, it shall, for the purposes of taxation, be deemed the property of the person who has it in possession, and it may be distrained for the tax thereon.
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 Blooded animals (REPEALED)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 Sailing vessels and barges; tax rate (REPEALED)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 Rebuilt vessels and barges; tax rate (REPEALED)
36 §610-A. Watercraft assessed as personal property (REPEALED)