Maine Revised Statutes
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS

36 §575-A. Determining compliance with forest management and harvest plan - §575-A. Determining compliance with forest management and harvest plan 1....

36 §576. Powers and duties - §576. Powers and duties The State Tax Assessor shall determine...

36 §576-A. Valuation of areas other than forest land - §576-A. Valuation of areas other than forest land Areas other...

36 §576-B. Discount factor and capitalization rate - §576-B. Discount factor and capitalization rate The percentage factor by...

36 §577. Reduced valuation under special circumstances - §577. Reduced valuation under special circumstances 1. On January 1,...

36 §578. Assessment of tax - §578. Assessment of tax 1. Organized areas. The municipal assessors...

36 §579. Schedule, investigation - §579. Schedule, investigation The owner or owners of forest land...

36 §580. Reclassification - §580. Reclassification Land subject to taxes under this subchapter may...

36 §581. Withdrawal - §581. Withdrawal 1. Assessor determination; owner request. If the assessor...

36 §581-A. Sale of portion of parcel of forest land - §581-A. Sale of portion of parcel of forest land Sale...

36 §581-B. Reclassification and withdrawal in unorganized territory - §581-B. Reclassification and withdrawal in unorganized territory If forest land...

36 §581-C. Mineral lands (REPEALED) - §581-C. Mineral lands (REPEALED) SECTION HISTORY PL 1981, c. 711,...

36 §581-D. Mineral lands subject to an excise tax - §581-D. Mineral lands subject to an excise tax Any statutory...

36 §581-E. Report to the Bureau of Forestry (REPEALED) - §581-E. Report to the Bureau of Forestry (REPEALED) SECTION HISTORY...

36 §581-F. Report to the Bureau of Forestry on land in unorganized territory - §581-F. Report to the Bureau of Forestry on land in...

36 §581-G. Report to Bureau of Forestry - §581-G. Report to Bureau of Forestry 1. Municipal report. The...

36 §582. Appeal from State Tax Assessor (REPEALED) - §582. Appeal from State Tax Assessor (REPEALED) SECTION HISTORY PL...

36 §582-A. Payment for tax pending review (REPEALED) - §582-A. Payment for tax pending review (REPEALED) SECTION HISTORY PL...

36 §583. Abatement - §583. Abatement Assessments made under this subchapter and denials of...

36 §584. Advisory Council (REPEALED) - §584. Advisory Council (REPEALED) SECTION HISTORY PL 1971, c. 616,...

36 §584-A. Construction - §584-A. Construction This subchapter shall be broadly construed to achieve...

Subchapter 2-B: FARM AND OPEN SPACE LAND LAW

36 §585. Purpose (REPEALED) - §585. Purpose (REPEALED) SECTION HISTORY PL 1971, c. 548 (NEW)....

36 §586. Definitions (REPEALED) - §586. Definitions (REPEALED) SECTION HISTORY PL 1971, c. 548 (NEW)....

36 §587. Classification as farmland (REPEALED) - §587. Classification as farmland (REPEALED) SECTION HISTORY PL 1971, c....

36 §588. Planning board; open space land (REPEALED) - §588. Planning board; open space land (REPEALED) SECTION HISTORY PL...

36 §589. Scenic easements and development rights (REPEALED) - §589. Scenic easements and development rights (REPEALED) SECTION HISTORY PL...

36 §590. Value (REPEALED) - §590. Value (REPEALED) SECTION HISTORY PL 1971, c. 548 (NEW)....

36 §591. Recapture penalty (REPEALED) - §591. Recapture penalty (REPEALED) SECTION HISTORY PL 1971, c. 548...

36 §592. Enforcement provision (REPEALED) - §592. Enforcement provision (REPEALED) SECTION HISTORY PL 1971, c. 548...

36 §593. Application (REPEALED) - §593. Application (REPEALED) SECTION HISTORY PL 1971, c. 548 (NEW)....

36 §594. Exception (REPEALED) - §594. Exception (REPEALED) SECTION HISTORY PL 1971, c. 616, §10...

Subchapter 3: PERSONAL PROPERTY TAXES

36 §601. Personal property; defined - §601. Personal property; defined Personal property for the purposes of...

36 §602. -- where taxed - §602. -- where taxed All personal property within or without...

36 §603. Exceptions - §603. Exceptions The excepted cases referred to in section 602...

36 §604. Mortgaged personal property; taxes - §604. Mortgaged personal property; taxes When personal property is mortgaged,...

36 §605. Deceased persons - §605. Deceased persons The personal property of a deceased person...

36 §606. Tax priority; deceased's personal property - §606. Tax priority; deceased's personal property If a personal property...

36 §607. Insolvent person's personal property - §607. Insolvent person's personal property If a person assessed for...

36 §608. Blooded animals (REPEALED) - §608. Blooded animals (REPEALED) SECTION HISTORY PL 1973, c. 592,...

36 §609. Sailing vessels and barges; tax rate (REPEALED) - §609. Sailing vessels and barges; tax rate (REPEALED) SECTION HISTORY...

36 §610. Rebuilt vessels and barges; tax rate (REPEALED) - §610. Rebuilt vessels and barges; tax rate (REPEALED) SECTION HISTORY...

36 §610-A. Watercraft assessed as personal property (REPEALED) - §610-A. Watercraft assessed as personal property (REPEALED) SECTION HISTORY PL...

36 §611. Equipment tax - §611. Equipment tax Machinery and other personal property brought into...

36 §612. Tax lien on personal property - §612. Tax lien on personal property 1. Lien. The legal...

36 §613. Watercraft decal (REPEALED) - §613. Watercraft decal (REPEALED) SECTION HISTORY PL 1991, c. 846,...

Subchapter 4: EXEMPTIONS

36 §651. Public property - §651. Public property The following public property is exempt from...

36 §652. Property of institutions and organizations - §652. Property of institutions and organizations 1. Property of institutions...

36 §653. Estates of veterans - §653. Estates of veterans The following estates of veterans are...

36 §654. Estates of certain persons (REPEALED) - §654. Estates of certain persons (REPEALED) SECTION HISTORY PL 1973,...

36 §654-A. Estates of legally blind persons - §654-A. Estates of legally blind persons 1. Exemption. The residential...

36 §655. Personal property - §655. Personal property The following personal property is exempt from...

36 §656. Real estate - §656. Real estate The following real estate is exempt from...

36 §657. Purpose (REPEALED) - §657. Purpose (REPEALED) SECTION HISTORY PL 1969, c. 444 (NEW)....

36 §658. Application (REPEALED) - §658. Application (REPEALED) SECTION HISTORY PL 1969, c. 444 (NEW)....

36 §659. Recovery by a municipality (REPEALED) - §659. Recovery by a municipality (REPEALED) SECTION HISTORY PL 1969,...

36 §660. Legislative review of exemptions (REPEALED) - §660. Legislative review of exemptions (REPEALED) SECTION HISTORY PL 1977,...

36 §661. Reimbursement for exemptions - §661. Reimbursement for exemptions As required by the Constitution of...

Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS

36 §671. Definitions (REPEALED) - §671. Definitions (REPEALED) SECTION HISTORY PL 1989, c. 534, §B1...

36 §672. Permanent residency; factual determination by municipal assessor (REPEALED) - §672. Permanent residency; factual determination by municipal assessor (REPEALED) SECTION...

36 §673. Exemption of homesteads (REPEALED) - §673. Exemption of homesteads (REPEALED) SECTION HISTORY PL 1989, c....

36 §674. Forms (REPEALED) - §674. Forms (REPEALED) SECTION HISTORY PL 1989, c. 534, §B1...

36 §675. Application (REPEALED) - §675. Application (REPEALED) SECTION HISTORY PL 1989, c. 534, §B1...

36 §676. Duty of municipal assessor (REPEALED) - §676. Duty of municipal assessor (REPEALED) SECTION HISTORY PL 1989,...

36 §677. Homestead exemptions; approval; refusal; hearings (REPEALED) - §677. Homestead exemptions; approval; refusal; hearings (REPEALED) SECTION HISTORY PL...

36 §678. Lien imposed on property of person claiming exemption although not permanent resident (REPEALED) - §678. Lien imposed on property of person claiming exemption although...

Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION

36 §681. Definitions - §681. Definitions As used in this subchapter, unless the context...

36 §682. Permanent residency; factual determination by assessor - §682. Permanent residency; factual determination by assessor The assessor shall...

36 §683. Exemption of homesteads - §683. Exemption of homesteads 1. Exemption amount. Except for assessments...

36 §684. Forms; application - §684. Forms; application 1. Generally. The bureau shall furnish to...

36 §685. Duty of assessor; reimbursement by State - §685. Duty of assessor; reimbursement by State 1. Examination and...

36 §686. Denial of homestead exemption; appeals - §686. Denial of homestead exemption; appeals If the assessor determines...

36 §687. Supplemental assessment - §687. Supplemental assessment If the assessor notifies the bureau under...

36 §688. Effect of determination of residence - §688. Effect of determination of residence A determination of permanent...

36 §689. Audits; determinations of bureau - §689. Audits; determinations of bureau The bureau may audit the...

Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION

36 §691. Definitions; exemption limitations - §691. Definitions; exemption limitations 1. Definitions. As used in this...

36 §692. Exemption of business equipment - §692. Exemption of business equipment 1. Eligible business equipment exempt....

36 §693. Forms; reporting - §693. Forms; reporting 1. Reporting. On or before April 1st...

36 §694. Duty of assessor; reimbursement by State - §694. Duty of assessor; reimbursement by State 1. Examination and...

36 §695. Denial of exemption; appeals - §695. Denial of exemption; appeals If the assessor determines that...

36 §696. Supplemental assessment - §696. Supplemental assessment If the assessor makes a determination under...

36 §697. Audits; determination of bureau - §697. Audits; determination of bureau The bureau may audit the...

36 §698. Appeals (REPEALED) - §698. Appeals (REPEALED) SECTION HISTORY PL 2005, c. 623, §1...

36 §699. Legislative findings; intent - §699. Legislative findings; intent 1. Findings. The Legislature finds that...

36 §700. Reimbursement for state-mandated costs - §700. Reimbursement for state-mandated costs The bureau shall reimburse municipalities...

36 §700-A. Additional municipal compensation - §700-A. Additional municipal compensation 1. Transfers to Disproportionate Tax Burden...

36 §700-B. Adjustments to revenue - §700-B. Adjustments to revenue 1. Certification. By June 30, 2009...

Subchapter 5: POWERS AND DUTIES OF ASSESSORS

36 §701. Rules for assessment - §701. Rules for assessment In the assessment of all taxes,...

36 §701-A. Just value defined - §701-A. Just value defined In the assessment of property, assessors...

36 §702. Assessors' liability - §702. Assessors' liability Assessors of municipalities and primary assessing areas...

36 §703. Select board to act as assessors - §703. Select board to act as assessors If any municipality...

36 §704. Delinquent assessors; violation - §704. Delinquent assessors; violation Any assessor who refuses to assess...

36 §705. County commissioners may appoint assessors; procedure - §705. County commissioners may appoint assessors; procedure If for 3...

36 §706. Taxpayers to list property, notice, penalty, verification (REPEALED) - §706. Taxpayers to list property, notice, penalty, verification (REPEALED) SECTION...

36 §706-A. Taxpayers to list property; notice; penalty; verification - §706-A. Taxpayers to list property; notice; penalty; verification 1. Taxpayers...

36 §707. Exempt property; inventory required - §707. Exempt property; inventory required Assessors shall include in their...

36 §708. Assessors to value real estate and personal property - §708. Assessors to value real estate and personal property The...

36 §708-A. Certification of valuation lists (REPEALED) - §708-A. Certification of valuation lists (REPEALED) SECTION HISTORY PL 1973,...

36 §709. Assessment and commitment - §709. Assessment and commitment The assessors shall assess upon the...

36 §709-A. Primary assessing areas; assessment and commitment - §709-A. Primary assessing areas; assessment and commitment The municipal officers...

36 §709-B. Extension of commitment time limit for 1977 (REPEALED) - §709-B. Extension of commitment time limit for 1977 (REPEALED) SECTION...

36 §710. Overlay - §710. Overlay The assessors or, in primary assessing areas, the...

36 §711. Assessment record - §711. Assessment record The assessors or, in primary assessing areas,...

36 §712. Certificate of assessment - §712. Certificate of assessment When the assessors or, in primary...

36 §713. Supplemental assessments - §713. Supplemental assessments Supplemental assessments may be made within 3...

36 §713-A. Certain supplemental assessments - §713-A. Certain supplemental assessments Notwithstanding section 713, when a municipality...

36 §713-B. Penalties assessed as supplemental assessments - §713-B. Penalties assessed as supplemental assessments Penalties imposed under section...

36 §714. State-municipal revenue sharing aid - §714. State-municipal revenue sharing aid The assessors shall deduct from...

Subchapter 5-A: UNDEVELOPED LAND VALUATION

36 §721. Purpose (REPEALED) - §721. Purpose (REPEALED) SECTION HISTORY PL 1989, c. 411, §§1,...

36 §722. Definitions (REPEALED) - §722. Definitions (REPEALED) SECTION HISTORY PL 1989, c. 411, §§1,2...

36 §723. Applicability (REPEALED) - §723. Applicability (REPEALED) SECTION HISTORY PL 1989, c. 411, §§1,2...

36 §724. Base land values (REPEALED) - §724. Base land values (REPEALED) SECTION HISTORY PL 1989, c....

36 §725. Sales data (REPEALED) - §725. Sales data (REPEALED) SECTION HISTORY PL 1989, c. 411,...

36 §726. Valuation of land (REPEALED) - §726. Valuation of land (REPEALED) SECTION HISTORY PL 1989, c....

Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS

36 §751. County taxes; collection - §751. County taxes; collection The tax collector shall collect county...

36 §752. -- payment - §752. -- payment On or before the first day of...

36 §753. Municipal tax commitment; form - §753. Municipal tax commitment; form The State Tax Assessor shall...

36 §754. -- lost or destroyed - §754. -- lost or destroyed When a warrant for the...

36 §755. Bond - §755. Bond The municipal officers shall require each tax collector...

36 §756. Compensation - §756. Compensation When municipalities choose tax collectors, they may agree...

36 §757. Receipts for taxes - §757. Receipts for taxes When a tax is paid to...

36 §757-A. Collector to furnish certificate to boat registration applicants (REPEALED) - §757-A. Collector to furnish certificate to boat registration applicants (REPEALED)...

36 §758. Notification to assessors of invalid tax - §758. Notification to assessors of invalid tax Tax collectors and...

36 §759. Accounting; penalties - §759. Accounting; penalties Every tax collector shall, on the last...

36 §759-A. Prohibition on commingling funds - §759-A. Prohibition on commingling funds A tax collector is prohibited...

36 §760. Perfection of collections - §760. Perfection of collections Municipal assessors, or municipal officers in...

36 §760-A. Minor or burdensome amounts - §760-A. Minor or burdensome amounts 1. Not collected. After the...

36 §761. -- failure; action - §761. -- failure; action An action against a tax collector...

36 §762. Collections completed by new collectors - §762. Collections completed by new collectors When new tax collectors...

36 §763. Settlement procedure; removal from municipality; resignation - §763. Settlement procedure; removal from municipality; resignation When a tax...

36 §764. -- incapacity - §764. -- incapacity When a tax collector becomes mentally ill,...

36 §765. -- death - §765. -- death If a tax collector dies without perfecting...

36 §766. Warrant for completion of collection; form - §766. Warrant for completion of collection; form The State Tax...

Subchapter 7: POWERS AND DUTIES OF SHERIFFS

36 §801. Sheriff may collect taxes - §801. Sheriff may collect taxes If at the time of...

36 §802. Proceedings by sheriff - §802. Proceedings by sheriff The sheriff or his deputy, on...

36 §803. Sheriff's duty in respect to warrant; alias warrant - §803. Sheriff's duty in respect to warrant; alias warrant On...

Subchapter 8: ABATEMENT

36 §841. Abatement procedures - §841. Abatement procedures 1. Error or mistake. The assessors, either...

36 §841-A. Abatement by municipal officers; procedure (REPEALED) - §841-A. Abatement by municipal officers; procedure (REPEALED) SECTION HISTORY PL...

36 §841-B. Land Classification Appeals Board; purpose; composition (REPEALED) - §841-B. Land Classification Appeals Board; purpose; composition (REPEALED) SECTION HISTORY...

36 §841-C. Hearing (REPEALED) - §841-C. Hearing (REPEALED) SECTION HISTORY PL 1979, c. 666, §21...

36 §842. Notice of decision - §842. Notice of decision The assessors or municipal officers shall...

36 §843. Appeals - §843. Appeals 1. Municipalities. If a municipality has adopted a...

36 §843-A. Appeals to Forestry Appeal Board (REPEALED) - §843-A. Appeals to Forestry Appeal Board (REPEALED) SECTION HISTORY PL...

36 §843-B. Hearing (REPEALED) - §843-B. Hearing (REPEALED) SECTION HISTORY PL 1965, c. 426, §2...

36 §844. Appeals to county commissioners - §844. Appeals to county commissioners 1. Municipalities without board of...

36 §844-A. Board of Assessment Review (REPEALED) - §844-A. Board of Assessment Review (REPEALED) SECTION HISTORY PL 1973,...

36 §844-B. Definitions (REPEALED) - §844-B. Definitions (REPEALED) SECTION HISTORY PL 1973, c. 592, §17...

36 §844-C. Composition (REPEALED) - §844-C. Composition (REPEALED) SECTION HISTORY PL 1973, c. 592, §17...

36 §844-D. Jurisdiction (REPEALED) - §844-D. Jurisdiction (REPEALED) SECTION HISTORY PL 1973, c. 592, §17...

36 §844-E. Assignment of hearing (REPEALED) - §844-E. Assignment of hearing (REPEALED) SECTION HISTORY PL 1973, c....

36 §844-F. Place of hearing (REPEALED) - §844-F. Place of hearing (REPEALED) SECTION HISTORY PL 1973, c....

36 §844-G. Appeal to State Board of Assessment Review (REPEALED) - §844-G. Appeal to State Board of Assessment Review (REPEALED) SECTION...

36 §844-H. Hearing procedure (REPEALED) - §844-H. Hearing procedure (REPEALED) SECTION HISTORY PL 1973, c. 592,...

36 §844-I. Production of documents (REPEALED) - §844-I. Production of documents (REPEALED) SECTION HISTORY PL 1973, c....

36 §844-J. Evidence (REPEALED) - §844-J. Evidence (REPEALED) SECTION HISTORY PL 1973, c. 592, §17...

36 §844-K. Compensation (REPEALED) - §844-K. Compensation (REPEALED) SECTION HISTORY PL 1973, c. 592, §17...

36 §844-L. Appeal to the Superior Court (REPEALED) - §844-L. Appeal to the Superior Court (REPEALED) SECTION HISTORY PL...

36 §844-M. County board of assessment review - §844-M. County board of assessment review 1. Organization. A county...

36 §844-N. Primary assessing area board of assessment review - §844-N. Primary assessing area board of assessment review 1. Organization....

36 §845. Appeals; to Superior Court (REPEALED) - §845. Appeals; to Superior Court (REPEALED) SECTION HISTORY PL 1977,...

36 §846. -- hearing (REPEALED) - §846. -- hearing (REPEALED) SECTION HISTORY PL 1971, c. 622,...

36 §847. -- Commissioner's hearing and report (REPEALED) - §847. -- Commissioner's hearing and report (REPEALED) SECTION HISTORY PL...

36 §848. -- Trial (REPEALED) - §848. -- Trial (REPEALED) SECTION HISTORY PL 1973, c. 592,...

36 §848-A. Assessment ratio evidence - §848-A. Assessment ratio evidence Reports of assessment ratios contained in...

36 §849. -- judgment and execution - §849. -- judgment and execution Claims for abatement on several...

36 §850. Assessment of costs (REPEALED) - §850. Assessment of costs (REPEALED) SECTION HISTORY PL 1985, c....

Subchapter 9: DELINQUENT TAXES

Article 1: GENERAL PROVISIONS

36 §891. Collection of delinquent county taxes - §891. Collection of delinquent county taxes When the time for...

36 §891-A. School subsidies withheld from delinquent municipalities - §891-A. School subsidies withheld from delinquent municipalities When any state...

36 §892. Interest on delinquent state taxes - §892. Interest on delinquent state taxes Beginning with the first...

36 §892-A. Interest on delinquent county taxes - §892-A. Interest on delinquent county taxes Interest shall accrue on...

36 §893. Collector liable to inhabitants - §893. Collector liable to inhabitants A delinquent tax collector shall...

36 §894. Delinquent tax collectors; forfeiture - §894. Delinquent tax collectors; forfeiture Any tax collector who refuses...

36 §895. Warrant form; for completion of collection by treasurer - §895. Warrant form; for completion of collection by treasurer The...

36 §896. Personal property distrained; sold as on execution - §896. Personal property distrained; sold as on execution Any officer...

36 §897. Real estate levied on; sold as on execution - §897. Real estate levied on; sold as on execution When...

36 §898. Collector to account when taken on execution - §898. Collector to account when taken on execution When any...

36 §899. Municipalities may choose another tax collector - §899. Municipalities may choose another tax collector The same municipality...

36 §900. Payments to former collector in dispute; procedure - §900. Payments to former collector in dispute; procedure When the...

36 §901. Remedy of owners of property taken for default of others - §901. Remedy of owners of property taken for default of...

36 §902. Amendments permitted in actions to collect taxes - §902. Amendments permitted in actions to collect taxes At the...

36 §903. Defendant estopped to deny title; exceptions - §903. Defendant estopped to deny title; exceptions In all civil...

36 §904. Treasurer's receipt as evidence of redemption - §904. Treasurer's receipt as evidence of redemption The municipal treasurer's...

36 §905. Municipalities may set off moneys due against taxes - §905. Municipalities may set off moneys due against taxes Subject...

36 §906. Application of payments to unpaid taxes - §906. Application of payments to unpaid taxes The municipal officers...

Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE

36 §941. Civil action with special attachments; procedure - §941. Civil action with special attachments; procedure The lien on...

36 §942. Tax lien certificate; procedure - §942. Tax lien certificate; procedure Except as provided in section...

36 §942-A. Aggregate tax lien certificate for time-share units; procedure - §942-A. Aggregate tax lien certificate for time-share units; procedure Liens...

36 §943. Tax lien mortgage; redemption; discharge; foreclosure - §943. Tax lien mortgage; redemption; discharge; foreclosure The filing of...

36 §943-A. Application for abatement - §943-A. Application for abatement Each notice under sections 942 and...

36 §943-B. Credit reporting; payment during redemption period - §943-B. Credit reporting; payment during redemption period If a municipality...

36 §943-C. Sale of homesteads formerly owned by persons 65 years of age or older - §943-C. Sale of homesteads formerly owned by persons 65 years...

36 §944. Foreclosure for equitable relief, procedure - §944. Foreclosure for equitable relief, procedure A tax lien mortgage...

36 §945. Foreclosure in action for equitable relief; alternative procedure; class action - §945. Foreclosure in action for equitable relief; alternative procedure; class...

36 §946. Action for equitable relief after period of redemption; procedure - §946. Action for equitable relief after period of redemption; procedure...

36 §946-A. Tax-acquired property and the restriction of title action (REPEALED) - §946-A. Tax-acquired property and the restriction of title action (REPEALED)...

36 §946-B. Tax-acquired property and the restriction of title action - §946-B. Tax-acquired property and the restriction of title action 1....

36 §946-C. Abandoned tax-acquired property - §946-C. Abandoned tax-acquired property 1. Evidence of abandonment. For the...

36 §947. Presumption of validity - §947. Presumption of validity In an action to foreclose a...

36 §948. Supplemental assessments; enforcement of lien - §948. Supplemental assessments; enforcement of lien When taxes are assessed...

36 §949. Disbursement of excess funds - §949. Disbursement of excess funds 1. Authorization to adopt ordinance....

Article 3: DISTRAINT OR ARREST

36 §991. Distraint for taxes; procedure; sale - §991. Distraint for taxes; procedure; sale If any resident or...

36 §992. Disposition of surplus - §992. Disposition of surplus The officer, after deducting the tax...

36 §993. Arrest; notice; procedure; fees - §993. Arrest; notice; procedure; fees If any resident or nonresident...

36 §994. Collector may issue warrant of distress to sheriff - §994. Collector may issue warrant of distress to sheriff Any...

36 §995. Warrant of distress; service, notice, fees - §995. Warrant of distress; service, notice, fees Before the officer...

36 §996. Distraint before tax due to prevent loss - §996. Distraint before tax due to prevent loss When a...

36 §997. Arrest and commitment; procedure - §997. Arrest and commitment; procedure When a tax collector or...

36 §998. Collector liable unless he commits within one year - §998. Collector liable unless he commits within one year When...

Article 4: CIVIL ACTION

36 §1031. Collector may bring action in own name - §1031. Collector may bring action in own name Any tax...

36 §1032. Action may be brought in name of municipality - §1032. Action may be brought in name of municipality In...

Article 5: SALE OF REAL ESTATE

36 §1071. Collector's tax auction sale; notice; procedure - §1071. Collector's tax auction sale; notice; procedure If any tax...

36 §1072. -- form - §1072. -- form The notice for posting, or the advertisement,...

36 §1073. Notice to owners of time and place of sale - §1073. Notice to owners of time and place of sale...

36 §1074. Sale; procedure; costs - §1074. Sale; procedure; costs When no person appears to discharge...

36 §1075. Collector's return of sale; form - §1075. Collector's return of sale; form The tax collector making...

36 §1076. Purchaser to notify mortgagee of sale; right of redemption - §1076. Purchaser to notify mortgagee of sale; right of redemption...

36 §1077. Purchaser's failure to pay in 20 days voids sale - §1077. Purchaser's failure to pay in 20 days voids sale...

36 §1078. Owner's right to redeem - §1078. Owner's right to redeem Any person to whom the...

36 §1079. Refund of taxes paid by purchaser - §1079. Refund of taxes paid by purchaser Any person interested...

36 §1080. Delivery of deed to purchaser after 2 years - §1080. Delivery of deed to purchaser after 2 years If...

36 §1081. Nonresident owner's action; time limit - §1081. Nonresident owner's action; time limit Any nonresident owner of...

36 §1082. Municipal officers may bid at sale - §1082. Municipal officers may bid at sale The municipal officers...

36 §1083. Collector's deed; prima facie evidence of validity of sale - §1083. Collector's deed; prima facie evidence of validity of sale...

36 §1084. Posting notices; evidence of - §1084. Posting notices; evidence of The affidavit of any disinterested...

Subchapter 10: FARM AND OPEN SPACE TAX LAW

36 §1101. Purpose - §1101. Purpose It is declared that it is in the...

36 §1102. Definitions - §1102. Definitions When used in this subchapter, unless the context...

36 §1103. Owner's application - §1103. Owner's application An owner of farmland or open space...

36 §1104. Administration; regulations - §1104. Administration; regulations The State Tax Assessor shall adopt and...

36 §1105. Valuation of farmland - §1105. Valuation of farmland The municipal assessor, chief assessor or...

36 §1106. Powers and duties; State Tax Assessor (REPEALED) - §1106. Powers and duties; State Tax Assessor (REPEALED) SECTION HISTORY...

36 §1106-A. Valuation of open space land - §1106-A. Valuation of open space land 1. Valuation method. For...

36 §1107. Orders (REPEALED) - §1107. Orders (REPEALED) SECTION HISTORY PL 1975, c. 726, §2...

36 §1108. Assessment of tax - §1108. Assessment of tax 1. Organized areas. The municipal assessors...

36 §1109. Schedule; investigation - §1109. Schedule; investigation 1. Schedule. The owner or owners of...

36 §1110. Reclassification - §1110. Reclassification Land subject to taxes under this subchapter may...

36 §1111. Scenic easements and development rights - §1111. Scenic easements and development rights Any municipality may, through...

36 §1112. Recapture penalty (REPEALED) - §1112. Recapture penalty (REPEALED) SECTION HISTORY PL 1975, c. 726,...

36 §1112-A. Mineral lands (REPEALED) - §1112-A. Mineral lands (REPEALED) SECTION HISTORY PL 1981, c. 711,...

36 §1112-B. Mineral lands subject to an excise tax - §1112-B. Mineral lands subject to an excise tax Any statutory...

36 §1112-C. Recapture penalty - §1112-C. Recapture penalty 1. Assessor determination; owner request. If the...

36 §1113. Enforcement provision - §1113. Enforcement provision A lien is created to secure the...

36 §1114. Application - §1114. Application No person can apply for classification for more...

36 §1115. Transfer of portion of parcel of land - §1115. Transfer of portion of parcel of land Transfer of...

36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED) - §1116. Reclassification and withdrawal in unorganized territory (REPEALED) SECTION HISTORY...

36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED) - §1117. Appeal from State Tax Assessor or Commissioner of Agriculture...

36 §1118. Appeals and abatements - §1118. Appeals and abatements The denial of an application or...

36 §1119. Valuation guidelines - §1119. Valuation guidelines By December 31, 2000 and biennially thereafter,...

36 §1120. Program promotion - §1120. Program promotion The Department of Agriculture, Conservation and Forestry...

36 §1121. Program monitoring - §1121. Program monitoring The Department of Agriculture, Conservation and Forestry...

Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND

36 §1131. Purpose - §1131. Purpose It is declared that it is in the...

36 §1132. Definitions - §1132. Definitions As used in this subchapter, unless the context...

36 §1133. Owner's application - §1133. Owner's application An owner or owners of land may...

36 §1134. Administration; rules - §1134. Administration; rules The State Tax Assessor may adopt rules...

36 §1135. Current use valuation of working waterfront land - §1135. Current use valuation of working waterfront land The municipal...

36 §1136. Assessment of tax - §1136. Assessment of tax An assessment of working waterfront land...

36 §1137. Schedule; qualification - §1137. Schedule; qualification 1. Schedule. The owner or owners of...

36 §1138. Recapture penalty - §1138. Recapture penalty 1. Assessor determination; owner request. If the...

36 §1139. Enforcement - §1139. Enforcement A tax lien is created to secure the...

36 §1140. Transfer of ownership - §1140. Transfer of ownership If land taxed under this subchapter...

36 §1140-A. Appeals and abatements - §1140-A. Appeals and abatements The denial of an application or...

36 §1140-B. Analysis and report - §1140-B. Analysis and report 1. Analysis. The State Tax Assessor,...

Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND

36 §1141. Purpose (REPEALED) - §1141. Purpose (REPEALED) SECTION HISTORY PL 1967, c. 271, §2...

36 §1142. Definitions (REPEALED) - §1142. Definitions (REPEALED) SECTION HISTORY PL 1967, c. 271, §3...

36 §1143. Owner's application (REPEALED) - §1143. Owner's application (REPEALED) SECTION HISTORY PL 1969, c. 502,...

36 §1144. Administration; rules (REPEALED) - §1144. Administration; rules (REPEALED) SECTION HISTORY PL 1967, c. 271,...

36 §1145. Current use valuation of working waterfront land (REPEALED) - §1145. Current use valuation of working waterfront land (REPEALED) SECTION...

36 §1146. Assessment of tax (REPEALED) - §1146. Assessment of tax (REPEALED) SECTION HISTORY PL 1971, c....

36 §1147. Schedule; qualification (REPEALED) - §1147. Schedule; qualification (REPEALED) SECTION HISTORY PL 1971, c. 616,...

36 §1148. Recapture penalty (REPEALED) - §1148. Recapture penalty (REPEALED) SECTION HISTORY PL 2005, c. 609,...

36 §1149. Enforcement (REPEALED) - §1149. Enforcement (REPEALED) SECTION HISTORY PL 2005, c. 609, §2...

36 §1150. Transfer of ownership (REPEALED) - §1150. Transfer of ownership (REPEALED) SECTION HISTORY PL 2005, c....

36 §1151. Appeals and abatements (REPEALED) - §1151. Appeals and abatements (REPEALED) SECTION HISTORY PL 2005, c....

36 §1152. Analysis and report (REPEALED) - §1152. Analysis and report (REPEALED) SECTION HISTORY PL 2005, c....

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Maine Revised Statutes Part 2: PROPERTY TAXES Chapter 105: CITIES AND TOWNS

Maine Revised Statutes
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS