There is a newer version of the Maine Revised Statutes
2005 Maine Code - Chapter 105 — CITIES AND TOWNS (§501 - §1152)
Subchapter 1: GENERAL PROVISIONS
- §501 — Definitions
- §502 — Property taxable; tax year
- §503 — Town taxes; legality
- §504 — Illegal assessment; recovery of tax
- §505 — Taxes; payment; powers of municipalities
- §506 — Prepayment of taxes
- §506-A — Overpayment of taxes
- §507 — Taxpayer information
- §551 — Real estate; defined
- §552 — -- tax lien
- §553 — -- where taxed
- §554 — Mortgaged real estate; taxes; payment
- §555 — Tenants in common and joint tenants
- §556 — Landlord and tenant
- §557 — Assessment; continued until notice of transfer
- §557-A — Assessment; unknown owner
- §558 — Taxes prorated between seller and purchaser
- §559 — Deceased persons
- §560 — Bank's real estate
- §561 — Railroad buildings
- §562 — Standing wood, bark and timber; taxed to purchaser
- §563 — Forest land; policy
- §564 — -- assessment
- §565 — Forestry Appeal Board (REPEALED)
- §571 — Title
- §572 — Purpose
- §573 — Definitions
- §574 — Applicability (REPEALED)
- §574-A — Ineligibility
- §574-B — Applicability
- §575 — Administration; regulations
- §575-A — Assistance in determining compliance with forest management and harvest plan
- §576 — Powers and duties
- §576-A — Valuation of areas other than forest land
- §576-B — Discount factor and capitalization rate
- §577 — Reduced valuation under special circumstances
- §578 — Assessment of tax
- §579 — Schedule, investigation
- §580 — Reclassification
- §581 — Withdrawal
- §581-A — Sale of portion of parcel of forest land
- §581-B — Reclassification and withdrawal in unorganized territory
- §581-C — Mineral lands (REPEALED)
- §581-D — Mineral lands subject to an excise tax
- §581-E — Report to the Bureau of Forestry (REPEALED)
- §581-F — Report to the Bureau of Forestry on land in unorganized territory
- §581-G — Report to Bureau of Forestry
- §582 — Appeal from State Tax Assessor (REPEALED)
- §582-A — Payment for tax pending review (REPEALED)
- §583 — Abatement
- §584 — Advisory Council (REPEALED)
- §584-A — Construction
- §585 — (REPEALED)
- §586 — (REPEALED)
- §587 — (REPEALED)
- §588 — (REPEALED)
- §589 — (REPEALED)
- §590 — (REPEALED)
- §591 — (REPEALED)
- §592 — (REPEALED)
- §593 — (REPEALED)
- §594 — (REPEALED)
Subchapter 3: PERSONAL PROPERTY TAXES
- §601 — Personal property; defined
- §602 — -- where taxed
- §603 — Exceptions
- §604 — Mortgaged personal property; taxes
- §605 — Deceased persons
- §606 — Tax priority; deceased's personal property
- §607 — -- Insolvent person's personal property
- §608 — Blooded animals (REPEALED)
- §609 — Sailing vessels and barges; tax rate (REPEALED)
- §610 — Rebuilt vessels and barges; tax rate (REPEALED)
- §610-A — Watercraft assessed as personal property (REPEALED)
- §611 — Equipment tax
- §612 — Tax lien on personal property
- §613 — Watercraft decal (REPEALED)
- §651 — Public property
- §652 — Property of institutions and organizations
- §653 — Estates of veterans
- §654 — Estates of certain persons
- §655 — Personal property
- §656 — Real estate
- §657 — Purpose (REPEALED)
- §658 — Application (REPEALED)
- §659 — Recovery by a municipality (REPEALED)
- §660 — Legislative review of exemptions (REPEALED)
- §661 — Reimbursement for exemptions
- §671 — Definitions (REPEALED)
- §672 — Permanent residency; factual determination by municipal assessor (REPEALED)
- §673 — Exemption of homesteads (REPEALED)
- §674 — Forms (REPEALED)
- §675 — Application (REPEALED)
- §676 — Duty of municipal assessor (REPEALED)
- §677 — Homestead exemptions; approval; refusal; hearings (REPEALED)
- §678 — Lien imposed on property of person claiming exemption although not permanent resident (REPEALED)
- §681 — Definitions
- §682 — Permanent residency; factual determination by assessor
- §683 — Exemption of homesteads
- §684 — Forms; application
- §685 — Duty of assessor; reimbursement by State
- §686 — Denial of homestead exemption; appeals
- §687 — Supplemental assessment
- §688 — Effect of determination of residence
- §689 — Audits; determinations of bureau
- §691 — Definitions; exemption limitations
- §692 — Exemption of business equipment
- §693 — Forms; reporting
- §694 — Duty of assessor; reimbursement by State
- §695 — Denial of exemption; appeals
- §696 — Supplemental assessment
- §697 — Audits; determination of bureau
- §698 — Appeals
- §699 — Legislative findings; intent
- §700 — Reimbursement for state-mandated costs
- §700-A — Additional municipal compensation
- §700-B — Adjustments to revenue
- §701 — Rules for assessment
- §701-A — Just value defined
- §702 — Assessors' liability
- §703 — Selectmen to act as assessors
- §704 — Delinquent assessors; violation
- §705 — County commissioners may appoint assessors; procedure
- §706 — Taxpayers to list property, notice, penalty, verification
- §707 — Exempt property; inventory required
- §708 — Assessors to value real estate and personal property
- §708-A — Certification of valuation lists (REPEALED)
- §709 — Assessment and commitment
- §709-A — Primary assessing areas; assessment and commitment
- §709-B — Extension of commitment time limit for 1977 (REPEALED)
- §710 — Overlay
- §711 — Assessment record
- §712 — Certificate of assessment
- §713 — Supplemental assessments
- §713-A — Certain supplemental assessments
- §713-B — Penalties assessed as supplemental assessments
- §714 — State-municipal revenue sharing aid
- §721 — Purpose (CONFLICT)
- §722 — Definitions (CONFLICT)
- §723 — Applicability (CONFLICT)
- §724 — Base land values (CONFLICT)
- §725 — Sales data (CONFLICT)
- §726 — Valuation of land (CONFLICT)
- §751 — State and county taxes; collection
- §752 — -- payment
- §753 — Municipal tax commitment; form
- §754 — -- lost or destroyed
- §755 — Bond
- §756 — Compensation
- §757 — Receipts for taxes
- §757-A — Collector to furnish certificate to boat registration applicants (REPEALED)
- §758 — Notification to assessors of invalid tax
- §759 — Accounting; penalties
- §760 — Perfection of collections
- §760-A — Minor or burdensome amounts
- §761 — -- failure; action
- §762 — Collections completed by new collectors
- §763 — Settlement procedure; removal from municipality; resignation
- §764 — -- incapacity
- §765 — -- death
- §766 — Warrant for completion of collection; form
- §801 — Sheriff may collect taxes
- §802 — Proceedings by sheriff
- §803 — Sheriff's duty in respect to warrant; alias warrant
- §841 — Abatement procedures
- §841-A — Abatement by municipal officers; procedure (REPEALED)
- §841-B — Land Classification Appeals Board; purpose; composition (REPEALED)
- §841-C — Hearing (REPEALED)
- §842 — Notice of decision
- §843 — Appeals
- §843-A — Appeals to Forestry Appeal Board (REPEALED)
- §843-B — Hearing (REPEALED)
- §844 — Appeals to county commissioners
- §844-A — Board of Assessment Review (REPEALED)
- §844-B — Definitions (REPEALED)
- §844-C — Composition (REPEALED)
- §844-D — Jurisdiction (REPEALED)
- §844-E — Assignment of hearing (REPEALED)
- §844-F — Place of hearing (REPEALED)
- §844-G — Appeal to State Board of Assessment Review (REPEALED)
- §844-H — Hearing procedure (REPEALED)
- §844-I — Production of documents (REPEALED)
- §844-J — Evidence (REPEALED)
- §844-K — Compensation (REPEALED)
- §844-L — Appeal to the Superior Court (REPEALED)
- §844-M — County board of assessment review
- §844-N — Primary assessing area board of assessment review
- §845 — Appeals; to Superior Court (REPEALED)
- §846 — -- hearing (REPEALED)
- §847 — -- Commissioner's hearing and report (REPEALED)
- §848 — -- Trial (REPEALED)
- §848-A — Assessment ratio evidence
- §849 — -- judgment and execution
- §850 — Assessment of costs (REPEALED)
Article 1: General Provisions
- §891 — Collection of delinquent state and county taxes
- §891-A — School subsidies withheld from delinquent municipalities
- §892 — Interest on delinquent state taxes
- §892-A — Interest on delinquent county taxes
- §893 — Collector liable to inhabitants
- §894 — Delinquent tax collectors; forfeiture
- §895 — Warrant form; for completion of collection by treasurer
- §896 — Personal property distrained; sold as on execution
- §897 — Real estate levied on; sold as on execution
- §898 — Collector to account when taken on execution
- §899 — Municipalities may choose another tax collector
- §900 — Payments to former collector in dispute; procedure
- §901 — Remedy of owners of property taken for default of others
- §902 — Amendments permitted in actions to collect taxes
- §903 — Defendant estopped to deny title; exceptions
- §904 — Treasurer's receipt as evidence of redemption
- §905 — Municipalities may set off moneys due against taxes
- §906 — Application of payments to unpaid taxes
- §941 — Civil action with special attachments; procedure
- §942 — Tax lien certificate; procedure
- §942-A — Aggregate tax lien certificate for time-share units; procedure
- §943 — Tax lien mortgage; redemption; discharge; foreclosure
- §943-A — Application for abatement
- §944 — Foreclosure for equitable relief, procedure
- §945 — Foreclosure in action for equitable relief; alternative procedure; class action
- §946 — Action for equitable relief after period of redemption; procedure
- §946-A — Tax-acquired property and the restriction of title action
- §947 — Presumption of validity
- §948 — Supplemental assessments; enforcement of lien
- §991 — Distraint for taxes; procedure; sale
- §992 — Disposition of surplus
- §993 — Arrest; notice; procedure; fees
- §994 — Collector may issue warrant of distress to sheriff
- §995 — Warrant of distress; service, notice, fees
- §996 — Distraint before tax due to prevent loss
- §997 — Arrest and commitment; procedure
- §998 — Collector liable unless he commits within one year
- §1031 — Collector may bring action in own name
- §1032 — Action may be brought in name of municipality
- §1071 — Collector's tax auction sale; notice; procedure
- §1072 — -- form
- §1073 — Notice to owners of time and place of sale
- §1074 — Sale; procedure; costs
- §1075 — Collector's return of sale; form
- §1076 — Purchaser to notify mortgagee of sale; right of redemption
- §1077 — Purchaser's failure to pay in 20 days voids sale
- §1078 — Owner's right to redeem
- §1079 — Refund of taxes paid by purchaser
- §1080 — Delivery of deed to purchaser after 2 years
- §1081 — Nonresident owner's action; time limit
- §1082 — Municipal officers may bid at sale
- §1083 — Collector's deed; prima facie evidence of validity of sale
- §1084 — Posting notices; evidence of
- §1101 — Purpose
- §1102 — Definitions
- §1103 — Owner's application
- §1104 — Administration; regulations
- §1105 — Valuation of farmland
- §1106 — Powers and duties; State Tax Assessor (REPEALED)
- §1106-A — Valuation of open space land
- §1107 — Orders (REPEALED)
- §1108 — Assessment of tax
- §1109 — Schedule; investigation
- §1110 — Reclassification
- §1111 — Scenic easements and development rights
- §1112 — Recapture penalty
- §1112-A — Mineral lands (REPEALED)
- §1112-B — Mineral lands subject to an excise tax
- §1113 — Enforcement provision
- §1114 — Application
- §1115 — Transfer of portion of parcel of land
- §1116 — Reclassification and withdrawal in unorganized territory (REPEALED)
- §1117 — Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
- §1118 — Appeals and abatements
- §1119 — Valuation guidelines
- §1120 — Program promotion
- §1121 — Program monitoring
- §1141 — Purpose (CONFLICT)
- §1142 — Definitions (CONFLICT)
- §1143 — Owner's application (CONFLICT)
- §1144 — Administration; rules (CONFLICT)
- §1145 — Current use valuation of working waterfront land (CONFLICT)
- §1146 — Assessment of tax (CONFLICT)
- §1147 — Schedule; qualification (CONFLICT)
- §1148 — Recapture penalty
- §1149 — Enforcement
- §1150 — Transfer of ownership
- §1151 — Appeals and abatements
- §1152 — Analysis and report
Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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