§707. Exempt property; inventory required
Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963:
1. Neat cattle.
[PL 1981, c. 706, §10 (RP).]
2. Property of veterans. The value of the real property of veterans, their widows, widowers and minor children not taxed;
[PL 2005, c. 218, §9 (AMD).]
3. Houses of religious worship. The value of the real estate of all houses of religious worship and parsonages not taxed;
4. Property of benevolent and charitable institutions. The value of all real property of benevolent and charitable institutions not taxed;
5. Property of literary institutions. The value of all real property of literary and scientific institutions not taxed;
6. Property of governmental units. The value of the real property of the United States, the State of Maine and any public municipal corporation;
7. Other property. The value of all other real property not taxed.
SECTION HISTORY
PL 1981, c. 706, §10 (AMD). PL 2005, c. 218, §9 (AMD).
Structure Maine Revised Statutes
Subchapter 5: POWERS AND DUTIES OF ASSESSORS
36 §703. Select board to act as assessors
36 §704. Delinquent assessors; violation
36 §705. County commissioners may appoint assessors; procedure
36 §706. Taxpayers to list property, notice, penalty, verification (REPEALED)
36 §706-A. Taxpayers to list property; notice; penalty; verification
36 §707. Exempt property; inventory required
36 §708. Assessors to value real estate and personal property
36 §708-A. Certification of valuation lists (REPEALED)
36 §709. Assessment and commitment
36 §709-A. Primary assessing areas; assessment and commitment
36 §709-B. Extension of commitment time limit for 1977 (REPEALED)
36 §712. Certificate of assessment
36 §713. Supplemental assessments
36 §713-A. Certain supplemental assessments