Maine Revised Statutes
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES

Subchapter 1: STATE VALUATION

Article 1: GENERAL PROVISIONS

36 §341. Certification of treasurer and controller - §341. Certification of treasurer and controller Before commencing to collect...

36 §342. Property taxes credited on assessments; quarterly payments (REPEALED) - §342. Property taxes credited on assessments; quarterly payments (REPEALED) SECTION...

Article 2: VALUATION

36 §381. State valuation; definition; to be filed with Bureau of Revenue Services annually - §381. State valuation; definition; to be filed with Bureau of...

36 §381-A. Interim state valuation of municipalities (REPEALED) - §381-A. Interim state valuation of municipalities (REPEALED) SECTION HISTORY PL...

36 §382. Failure of assessor to furnish information - §382. Failure of assessor to furnish information If any municipal...

36 §383. Assessors' annual return to State Tax Assessor - §383. Assessors' annual return to State Tax Assessor 1. Annual...

36 §384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals - §384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals...

Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES

36 §451. Rate of tax (REPEALED) - §451. Rate of tax (REPEALED) SECTION HISTORY PL 1965, c....

36 §451-A. Mill rate for fiscal year 1977-78 (REPEALED) - §451-A. Mill rate for fiscal year 1977-78 (REPEALED) SECTION HISTORY...

36 §452. Assessment of state property tax (REPEALED) - §452. Assessment of state property tax (REPEALED) SECTION HISTORY PL...

36 §453. Payment of state tax by municipalities (REPEALED) - §453. Payment of state tax by municipalities (REPEALED) SECTION HISTORY...

36 §453-A. Adjustments in appropriations (REPEALED) - §453-A. Adjustments in appropriations (REPEALED) SECTION HISTORY PL 1975, c....

36 §454. Payment of tax in town where charters surrendered - §454. Payment of tax in town where charters surrendered When...

36 §455. Additional state property tax (REPEALED) - §455. Additional state property tax (REPEALED) SECTION HISTORY PL 1973,...

36 §456. Additional state property tax exemption (REPEALED) - §456. Additional state property tax exemption (REPEALED) SECTION HISTORY PL...

36 §457. State telecommunications excise tax - §457. State telecommunications excise tax 1. Definitions. As used in...

36 §458. Continuation of exemption - §458. Continuation of exemption Qualified telecommunications equipment subject to taxation...