Maine Revised Statutes
TITLE 36: TAXATION
Part 2: PROPERTY TAXES

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 Property taxes credited on assessments; quarterly payments (REPEALED) - §342. Property taxes credited on assessments; quarterly payments (REPEALED) SECTION...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36 §381-A. Interim state valuation of municipalities (REPEALED) - §381-A. Interim state valuation of municipalities (REPEALED) SECTION HISTORY PL...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 Rate of tax (REPEALED) - §451. Rate of tax (REPEALED) SECTION HISTORY PL 1965, c....

36 §451-A. Mill rate for fiscal year 1977-78 (REPEALED) - §451-A. Mill rate for fiscal year 1977-78 (REPEALED) SECTION HISTORY...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 Assessment of state property tax (REPEALED) - §452. Assessment of state property tax (REPEALED) SECTION HISTORY PL...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 Payment of state tax by municipalities (REPEALED) - §453. Payment of state tax by municipalities (REPEALED) SECTION HISTORY...

36 §453-A. Adjustments in appropriations (REPEALED) - §453-A. Adjustments in appropriations (REPEALED) SECTION HISTORY PL 1975, c....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 Additional state property tax (REPEALED) - §455. Additional state property tax (REPEALED) SECTION HISTORY PL 1973,...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 Additional state property tax exemption (REPEALED) - §456. Additional state property tax exemption (REPEALED) SECTION HISTORY PL...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...

Chapter 104: PRIMARY ASSESSING AREAS

36 §471. Area, body politic - §471. Area, body politic The primary assessing district shall be...

36 §471-A. Board of assessment review - §471-A. Board of assessment review The legislative body of a...

36 §472. Executive committee - §472. Executive committee The governing body of a primary assessing...

36 §473. Powers and duties - §473. Powers and duties The executive committee shall have the...

36 §474. Administrative provisions - §474. Administrative provisions The chief assessor shall be the treasurer...

36 §475. Abatement by chief assessor; procedure (REPEALED) - §475. Abatement by chief assessor; procedure (REPEALED) SECTION HISTORY PL...

36 §476. Notice of decision (REPEALED) - §476. Notice of decision (REPEALED) SECTION HISTORY PL 1973, c....

36 §477. Appeals to board of assessment review (REPEALED) - §477. Appeals to board of assessment review (REPEALED) SECTION HISTORY...

36 §478. -- to Forestry Appeal Board (REPEALED) - §478. -- to Forestry Appeal Board (REPEALED) SECTION HISTORY PL...

36 §479. Hearing (REPEALED) - §479. Hearing (REPEALED) SECTION HISTORY PL 1973, c. 460, §18...

36 §480. -- to Superior Court (REPEALED) - §480. -- to Superior Court (REPEALED) SECTION HISTORY PL 1973,...

36 §481. Hearing (REPEALED) - §481. Hearing (REPEALED) SECTION HISTORY PL 1973, c. 620, §10...

36 §482. Commissioner's hearing and report (REPEALED) - §482. Commissioner's hearing and report (REPEALED) SECTION HISTORY PL 1973,...

36 §483. Trial (REPEALED) - §483. Trial (REPEALED) SECTION HISTORY PL 1973, c. 620, §10...

36 §484. Judgment and execution (REPEALED) - §484. Judgment and execution (REPEALED) SECTION HISTORY PL 1973, c....

36 §485. Assessment ratio evidence (REPEALED) - §485. Assessment ratio evidence (REPEALED) SECTION HISTORY PL 1973, c....

36 §486. State Board of Assessment Review (REPEALED) - §486. State Board of Assessment Review (REPEALED) SECTION HISTORY PL...

Chapter 105: CITIES AND TOWNS

Subchapter 1: GENERAL PROVISIONS

36 §501. Definitions - §501. Definitions The following words and phrases as used in...

36 §502. Property taxable; tax year - §502. Property taxable; tax year All real estate within the...

36 §503. Town taxes; legality - §503. Town taxes; legality The assessment of a tax by...

36 §504. Illegal assessment; recovery of tax - §504. Illegal assessment; recovery of tax If money not raised...

36 §505. Taxes; payment; powers of municipalities - §505. Taxes; payment; powers of municipalities At any meeting at...

36 §506. Prepayment of taxes - §506. Prepayment of taxes Municipalities at any properly called meeting...

36 §506-A. Overpayment of taxes - §506-A. Overpayment of taxes Except as provided in section 506,...

36 §507. Taxpayer information - §507. Taxpayer information A municipality that issues a property tax...

36 §508. Service charges - §508. Service charges 1. Imposition. A municipality may impose service...

Subchapter 2: REAL PROPERTY TAXES

36 §551. Real estate; defined - §551. Real estate; defined Real estate, for the purposes of...

36 §552. -- tax lien - §552. -- tax lien There shall be a lien to...

36 §553. -- where taxed - §553. -- where taxed All real estate shall be taxed...

36 §554. Mortgaged real estate; taxes; payment - §554. Mortgaged real estate; taxes; payment In cases of mortgaged...

36 §555. Tenants in common and joint tenants - §555. Tenants in common and joint tenants A tenant in...

36 §556. Landlord and tenant - §556. Landlord and tenant When a tenant paying rent for...

36 §557. Assessment; continued until notice of transfer - §557. Assessment; continued until notice of transfer When assessors continue...

36 §557-A. Assessment; unknown owner - §557-A. Assessment; unknown owner In the case of real property...

36 §558. Taxes prorated between seller and purchaser - §558. Taxes prorated between seller and purchaser A purchaser of...

36 §558-A. Liability for failure to pay prorated property taxes - §558-A. Liability for failure to pay prorated property taxes 1....

36 §559. Deceased persons - §559. Deceased persons Until notice is given to the assessors...

36 §560. Bank's real estate - §560. Bank's real estate All real estate, including vaults and...

36 §561. Railroad buildings - §561. Railroad buildings The buildings of every railroad corporation or...

36 §562. Standing wood, bark and timber; taxed to purchaser - §562. Standing wood, bark and timber; taxed to purchaser Whenever...

36 §563. Forest land; policy - §563. Forest land; policy It is declared to be the...

36 §564. -- assessment - §564. -- assessment An assessment of forest land for purposes...

36 §565. Forestry Appeal Board (REPEALED) - §565. Forestry Appeal Board (REPEALED) SECTION HISTORY PL 1965, c....

Subchapter 2-A: TREE GROWTH TAX LAW

36 §571. Title - §571. Title This subchapter may be cited as the "Maine...

36 §572. Purpose - §572. Purpose It has for many years been the declared...

36 §573. Definitions - §573. Definitions As used in this subchapter, unless the context...

36 §574. Applicability (REPEALED) - §574. Applicability (REPEALED) SECTION HISTORY PL 1971, c. 616, §8...

36 §574-A. Ineligibility - §574-A. Ineligibility The Legislature finds that when the value of...

36 §574-B. Applicability - §574-B. Applicability An owner of a parcel containing forest land...

36 §574-C. Reduction of parcels with structures; shoreland areas - §574-C. Reduction of parcels with structures; shoreland areas If a...

36 §575. Administration; rules - §575. Administration; rules The State Tax Assessor may adopt rules...

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....

Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES

Subchapter 1: GENERAL PROVISIONS

36 §1141. Lands in places not incorporated may be taxed by the state; forest fire tax (REPEALED) - §1141. Lands in places not incorporated may be taxed by...

36 §1142. Determination of tax; list filed for public inspection (REPEALED) - §1142. Determination of tax; list filed for public inspection (REPEALED)...

36 §1143. Meaning of letters used in lists of lands in unorganized territory (REPEALED) - §1143. Meaning of letters used in lists of lands in...

36 §1144. Real estate subject to county taxes (REPEALED) - §1144. Real estate subject to county taxes (REPEALED) SECTION HISTORY...

36 §1145. Notice by mail; unknown owners; interest (REPEALED) - §1145. Notice by mail; unknown owners; interest (REPEALED) SECTION HISTORY...

36 §1146. Assessments repealed (REPEALED) - §1146. Assessments repealed (REPEALED) SECTION HISTORY PL 1971, c. 616,...

36 §1147. Unorganized territory (REPEALED) - §1147. Unorganized territory (REPEALED) SECTION HISTORY PL 1971, c. 616,...

Subchapter 2: VALUATION

36 §1181. Lands in unorganized territory - §1181. Lands in unorganized territory The Commissioner of Agriculture, Conservation...

36 §1182. Returns to State Tax Assessor for unorganized territory; penalty for failure (REPEALED) - §1182. Returns to State Tax Assessor for unorganized territory; penalty...

Subchapter 3: PERSONAL PROPERTY TAX

36 §1231. Returns to State Tax Assessor - §1231. Returns to State Tax Assessor On or before the...

36 §1232. Proceedings on delinquency - §1232. Proceedings on delinquency A lien is created on all...

36 §1233. Failure to make return; penalty - §1233. Failure to make return; penalty Should any owner or...

Subchapter 4: DELINQUENT TAXES

36 §1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry - §1281. Payment of taxes; delinquent taxes; publication; certificate filed in...

36 §1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge - §1282. Filing of certificate to create mortgage; foreclosure provisions; notice;...

36 §1283. Supervision, administration and sale of real estate - §1283. Supervision, administration and sale of real estate A copy...

36 §1284. Action to recover taxes - §1284. Action to recover taxes The State Tax Assessor may...

36 §1285. Collection of taxes in unorganized territory - §1285. Collection of taxes in unorganized territory In addition to...

36 §1286. Limitation on recovery of tax sold real estate in unorganized places - §1286. Limitation on recovery of tax sold real estate in...

36 §1287. Action may be commenced in 10 years after disability - §1287. Action may be commenced in 10 years after disability...

36 §1288. Applicability of provisions - §1288. Applicability of provisions Sections 1286 and 1287 shall not...

Subchapter 5: SUPPLEMENTAL ASSESSMENTS

36 §1331. Supplemental assessments - §1331. Supplemental assessments Supplemental assessments may be made within 3...

36 §1332. Abatement where double tax (REPEALED) - §1332. Abatement where double tax (REPEALED) SECTION HISTORY PL 1975,...

Chapter 109: POLL TAX

Subchapter 1: GENERAL PROVISIONS

36 §1381. Poll tax (REPEALED) - §1381. Poll tax (REPEALED) SECTION HISTORY PL 1969, c. 433,...

36 §1382. Poll tax receipts (REPEALED) - §1382. Poll tax receipts (REPEALED) SECTION HISTORY PL 1973, c....

Subchapter 2: UNORGANIZED LOCATIONS

36 §1421. Poll taxes in unorganized territory (REPEALED) - §1421. Poll taxes in unorganized territory (REPEALED) SECTION HISTORY PL...

36 §1422. Penalty for failure to remit poll tax collections (REPEALED) - §1422. Penalty for failure to remit poll tax collections (REPEALED)...

Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED)

36 §1441. Definitions (REPEALED) - §1441. Definitions (REPEALED) SECTION HISTORY PL 1983, c. 92, §§A-2...

36 §1442. Annual excise tax (REPEALED) - §1442. Annual excise tax (REPEALED) SECTION HISTORY PL 1983, c....

36 §1443. Annual statement by owner (REPEALED) - §1443. Annual statement by owner (REPEALED) SECTION HISTORY PL 1983,...

36 §1444. Proceedings for abatement (REPEALED) - §1444. Proceedings for abatement (REPEALED) SECTION HISTORY PL 1983, c....

36 §1445. Partial abatement for vessels changing base (REPEALED) - §1445. Partial abatement for vessels changing base (REPEALED) SECTION HISTORY...

36 §1446. Enforcement (REPEALED) - §1446. Enforcement (REPEALED) SECTION HISTORY PL 1983, c. 92, §A2...

36 §1447. Reimbursement to municipalities (REPEALED) - §1447. Reimbursement to municipalities (REPEALED) SECTION HISTORY PL 1983, c....

Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

36 §1481. Definitions - §1481. Definitions The following words and phrases as used in...

36 §1482. Excise tax - §1482. Excise tax 1. Annual excise tax. An annual excise...

36 §1483. Exemptions - §1483. Exemptions The following are exempt from the excise tax:...

36 §1483-A. Local option exemption for residents permanently stationed or deployed for military service outside of the State - §1483-A. Local option exemption for residents permanently stationed or deployed...

36 §1484. Place of payment - §1484. Place of payment The excise tax imposed by this...

36 §1485. Exemption from personal property taxation - §1485. Exemption from personal property taxation Any vehicle owner who...

36 §1486. Tax paid before registration - §1486. Tax paid before registration No vehicle may be registered...

36 §1487. Collection of tax - §1487. Collection of tax 1. Municipal tax collector. In the...

36 §1488. Receipts issued in duplicate - §1488. Receipts issued in duplicate Receipts for payment of the...

36 §1489. Crediting and apportionment of tax received - §1489. Crediting and apportionment of tax received 1. Municipal excise...

36 §1490. False statements to any person receiving tax - §1490. False statements to any person receiving tax Any person...

36 §1491. False entry on renewal forms - §1491. False entry on renewal forms Any person making a...

Chapter 111-A: BUS TAXATION PRORATION AGREEMENT

Subchapter 1: AGREEMENT

36 §1492. Purposes and principles -- Article I - §1492. Purposes and principles -- Article I 1. Purposes of...

36 §1493. Definitions -- Article II - §1493. Definitions -- Article II 1. Administrator. "Administrator" means the...

36 §1494. General provisions -- Article III - §1494. General provisions -- Article III 1. Effect on other...

36 §1495. Proration of registration -- Article IV - §1495. Proration of registration -- Article IV 1. Applicability. Any...

36 §1496. Reciprocity -- Article V - §1496. Reciprocity -- Article V 1. Grant of reciprocity. Each...

36 §1497. Withdrawal or revocation -- Article VI - §1497. Withdrawal or revocation -- Article VI Any contracting state...

36 §1498. Construction and severability -- Article VII - §1498. Construction and severability -- Article VII This compact must...

Subchapter 2: PROVISIONS RELATED TO AGREEMENT

36 §1499. Ratification - §1499. Ratification The Bus Taxation Proration Agreement is enacted into...

36 §1499-A. Administrator, defined - §1499-A. Administrator, defined As used in the agreement, with reference...

36 §1499-B. Exemptions - §1499-B. Exemptions The Secretary of State has the power to...

36 §1499-C. Withdrawal from agreement - §1499-C. Withdrawal from agreement Unless otherwise provided in any statute...

Chapter 112: WATERCRAFT EXCISE TAX

36 §1501. Purpose - §1501. Purpose The purpose of this chapter is to levy...

36 §1502. Excise tax in lieu of property taxes - §1502. Excise tax in lieu of property taxes The excise...

36 §1503. Definitions - §1503. Definitions As used in this chapter, unless the context...

36 §1504. Excise tax - §1504. Excise tax 1. Payment schedule. The owner of a...

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Maine Revised Statutes TITLE 36: TAXATION Part 2: PROPERTY TAXES

Maine Revised Statutes
TITLE 36: TAXATION
Part 2: PROPERTY TAXES