Maine Revised Statutes
Subchapter 5: POWERS AND DUTIES OF ASSESSORS
36 §707. Exempt property; inventory required

§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).