There is a newer version of the Maine Revised Statutes
2013 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
Subchapter 1: GENERAL PROVISIONS- 36 §501. Definitions
- 36 §502. Property taxable; tax year
- 36 §503. Town taxes; legality
- 36 §504. Illegal assessment; recovery of tax
- 36 §505. Taxes; payment; powers of municipalities
- 36 §506. Prepayment of taxes
- 36 §506-A. Overpayment of taxes
- 36 §507. Taxpayer information
- 36 §508. Service charges
- 36 §551. Real estate; defined
- 36 §552. -- tax lien
- 36 §553. -- where taxed
- 36 §554. Mortgaged real estate; taxes; payment
- 36 §555. Tenants in common and joint tenants
- 36 §556. Landlord and tenant
- 36 §557. Assessment; continued until notice of transfer
- 36 §557-A. Assessment; unknown owner
- 36 §558. Taxes prorated between seller and purchaser
- 36 §558-A. Liability for failure to pay prorated property taxes
- 36 §559. Deceased persons
- 36 §560. Bank's real estate
- 36 §561. Railroad buildings
- 36 §562. Standing wood, bark and timber; taxed to purchaser
- 36 §563. Forest land; policy
- 36 §564. -- assessment
- 36 §565. Forestry Appeal Board (REPEALED)
- 36 §571. Title
- 36 §572. Purpose
- 36 §573. Definitions
- 36 §574. Applicability (REPEALED)
- 36 §574-A. Ineligibility
- 36 §574-B. Applicability
- 36 §574-C. Reduction of parcels with structures; shoreland areas
- 36 §575. Administration; rules
- 36 §575-A. Determining compliance with forest management and harvest plan
- 36 §576. Powers and duties
- 36 §576-A. Valuation of areas other than forest land
- 36 §576-B. Discount factor and capitalization rate
- 36 §577. Reduced valuation under special circumstances
- 36 §578. Assessment of tax
- 36 §579. Schedule, investigation
- 36 §580. Reclassification
- 36 §581. Withdrawal
- 36 §581-A. Sale of portion of parcel of forest land
- 36 §581-B. Reclassification and withdrawal in unorganized territory
- 36 §581-C. Mineral lands (REPEALED)
- 36 §581-D. Mineral lands subject to an excise tax
- 36 §581-E. Report to the Bureau of Forestry (REPEALED)
- 36 §581-F. Report to the Bureau of Forestry on land in unorganized territory
- 36 §581-G. Report to Bureau of Forestry
- 36 §582. Appeal from State Tax Assessor (REPEALED)
- 36 §582-A. Payment for tax pending review (REPEALED)
- 36 §583. Abatement
- 36 §584. Advisory Council (REPEALED)
- 36 §584-A. Construction
- 36 §585. Purpose (REPEALED)
- 36 §586. Definitions (REPEALED)
- 36 §587. Classification as farmland (REPEALED)
- 36 §588. Planning board; open space land (REPEALED)
- 36 §589. Scenic easements and development rights (REPEALED)
- 36 §590. Value (REPEALED)
- 36 §591. Recapture penalty
- 36 §592. Enforcement provision (REPEALED)
- 36 §593. Application (REPEALED)
- 36 §594. Exception (REPEALED)
- 36 §601. Personal property; defined
- 36 §602. -- where taxed
- 36 §603. Exceptions
- 36 §604. Mortgaged personal property; taxes
- 36 §605. Deceased persons
- 36 §606. Tax priority; deceased's personal property
- 36 §607. -- Insolvent person's personal property
- 36 §608. Blooded animals (REPEALED)
- 36 §609. Sailing vessels and barges; tax rate (REPEALED)
- 36 §610. Rebuilt vessels and barges; tax rate (REPEALED)
- 36 §610-A. Watercraft assessed as personal property (REPEALED)
- 36 §611. Equipment tax
- 36 §612. Tax lien on personal property
- 36 §613. Watercraft decal (REPEALED)
- 36 §651. Public property
- 36 §652. Property of institutions and organizations
- 36 §653. Estates of veterans
- 36 §654. Estates of certain persons (REPEALED)
- 36 §654-A. Estates of legally blind persons
- 36 §655. Personal property
- 36 §656. Real estate
- 36 §657. Purpose (REPEALED)
- 36 §658. Application (REPEALED)
- 36 §659. Recovery by a municipality (REPEALED)
- 36 §660. Legislative review of exemptions (REPEALED)
- 36 §661. Reimbursement for exemptions
- 36 §671. Definitions (REPEALED)
- 36 §672. Permanent residency; factual determination by municipal assessor (REPEALED)
- 36 §673. Exemption of homesteads (REPEALED)
- 36 §674. Forms (REPEALED)
- 36 §675. Application (REPEALED)
- 36 §676. Duty of municipal assessor (REPEALED)
- 36 §677. Homestead exemptions; approval; refusal; hearings (REPEALED)
- 36 §678. Lien imposed on property of person claiming exemption although not permanent resident (REPEALED)
- 36 §681. Definitions
- 36 §682. Permanent residency; factual determination by assessor
- 36 §683. Exemption of homesteads
- 36 §684. Forms; application
- 36 §685. Duty of assessor; reimbursement by State
- 36 §686. Denial of homestead exemption; appeals
- 36 §687. Supplemental assessment
- 36 §688. Effect of determination of residence
- 36 §689. Audits; determinations of bureau
- 36 §691. Definitions; exemption limitations
- 36 §692. Exemption of business equipment
- 36 §693. Forms; reporting
- 36 §694. Duty of assessor; reimbursement by State
- 36 §695. Denial of exemption; appeals
- 36 §696. Supplemental assessment
- 36 §697. Audits; determination of bureau
- 36 §698. Appeals
- 36 §699. Legislative findings; intent
- 36 §700. Reimbursement for state-mandated costs
- 36 §700-A. Additional municipal compensation
- 36 §700-B. Adjustments to revenue
- 36 §701. Rules for assessment
- 36 §701-A. Just value defined
- 36 §702. Assessors' liability
- 36 §703. Selectmen to act as assessors
- 36 §704. Delinquent assessors; violation
- 36 §705. County commissioners may appoint assessors; procedure
- 36 §706. Taxpayers to list property, notice, penalty, verification
- 36 §707. Exempt property; inventory required
- 36 §708. Assessors to value real estate and personal property
- 36 §708-A. Certification of valuation lists (REPEALED)
- 36 §709. Assessment and commitment
- 36 §709-A. Primary assessing areas; assessment and commitment
- 36 §709-B. Extension of commitment time limit for 1977 (REPEALED)
- 36 §710. Overlay
- 36 §711. Assessment record
- 36 §712. Certificate of assessment
- 36 §713. Supplemental assessments
- 36 §713-A. Certain supplemental assessments
- 36 §713-B. Penalties assessed as supplemental assessments
- 36 §714. State-municipal revenue sharing aid
- 36 §721. Purpose (REPEALED)
- 36 §722. Definitions (REPEALED)
- 36 §723. Applicability (REPEALED)
- 36 §724. Base land values (REPEALED)
- 36 §725. Sales data (REPEALED)
- 36 §726. Valuation of land (REPEALED)
- 36 §751. State and county taxes; collection
- 36 §752. -- payment
- 36 §753. Municipal tax commitment; form
- 36 §754. -- lost or destroyed
- 36 §755. Bond
- 36 §756. Compensation
- 36 §757. Receipts for taxes
- 36 §757-A. Collector to furnish certificate to boat registration applicants (REPEALED)
- 36 §758. Notification to assessors of invalid tax
- 36 §759. Accounting; penalties
- 36 §759-A. Prohibition on commingling funds
- 36 §760. Perfection of collections
- 36 §760-A. Minor or burdensome amounts
- 36 §761. -- failure; action
- 36 §762. Collections completed by new collectors
- 36 §763. Settlement procedure; removal from municipality; resignation
- 36 §764. -- incapacity
- 36 §765. -- death
- 36 §766. Warrant for completion of collection; form
- 36 §801. Sheriff may collect taxes
- 36 §802. Proceedings by sheriff
- 36 §803. Sheriff's duty in respect to warrant; alias warrant
- 36 §841. Abatement procedures
- 36 §841-A. Abatement by municipal officers; procedure (REPEALED)
- 36 §841-B. Land Classification Appeals Board; purpose; composition (REPEALED)
- 36 §841-C. Hearing (REPEALED)
- 36 §842. Notice of decision
- 36 §843. Appeals
- 36 §843-A. Appeals to Forestry Appeal Board (REPEALED)
- 36 §843-B. Hearing (REPEALED)
- 36 §844. Appeals to county commissioners
- 36 §844-A. Board of Assessment Review (REPEALED)
- 36 §844-B. Definitions (REPEALED)
- 36 §844-C. Composition (REPEALED)
- 36 §844-D. Jurisdiction (REPEALED)
- 36 §844-E. Assignment of hearing (REPEALED)
- 36 §844-F. Place of hearing (REPEALED)
- 36 §844-G. Appeal to State Board of Assessment Review (REPEALED)
- 36 §844-H. Hearing procedure (REPEALED)
- 36 §844-I. Production of documents (REPEALED)
- 36 §844-J. Evidence (REPEALED)
- 36 §844-K. Compensation (REPEALED)
- 36 §844-L. Appeal to the Superior Court (REPEALED)
- 36 §844-M. County board of assessment review
- 36 §844-N. Primary assessing area board of assessment review
- 36 §845. Appeals; to Superior Court (REPEALED)
- 36 §846. -- hearing (REPEALED)
- 36 §847. -- Commissioner's hearing and report (REPEALED)
- 36 §848. -- Trial (REPEALED)
- 36 §848-A. Assessment ratio evidence
- 36 §849. -- judgment and execution
- 36 §850. Assessment of costs (REPEALED)
Article 1: GENERAL PROVISIONS
- 36 §891. Collection of delinquent state and county taxes
- 36 §891-A. School subsidies withheld from delinquent municipalities
- 36 §892. Interest on delinquent state taxes
- 36 §892-A. Interest on delinquent county taxes
- 36 §893. Collector liable to inhabitants
- 36 §894. Delinquent tax collectors; forfeiture
- 36 §895. Warrant form; for completion of collection by treasurer
- 36 §896. Personal property distrained; sold as on execution
- 36 §897. Real estate levied on; sold as on execution
- 36 §898. Collector to account when taken on execution
- 36 §899. Municipalities may choose another tax collector
- 36 §900. Payments to former collector in dispute; procedure
- 36 §901. Remedy of owners of property taken for default of others
- 36 §902. Amendments permitted in actions to collect taxes
- 36 §903. Defendant estopped to deny title; exceptions
- 36 §904. Treasurer's receipt as evidence of redemption
- 36 §905. Municipalities may set off moneys due against taxes
- 36 §906. Application of payments to unpaid taxes
- 36 §941. Civil action with special attachments; procedure
- 36 §942. Tax lien certificate; procedure
- 36 §942-A. Aggregate tax lien certificate for time-share units; procedure
- 36 §943. Tax lien mortgage; redemption; discharge; foreclosure
- 36 §943-A. Application for abatement
- 36 §943-B. Credit reporting; payment during redemption period
- 36 §944. Foreclosure for equitable relief, procedure
- 36 §945. Foreclosure in action for equitable relief; alternative procedure; class action
- 36 §946. Action for equitable relief after period of redemption; procedure
- 36 §946-A. Tax-acquired property and the restriction of title action
- 36 §947. Presumption of validity
- 36 §948. Supplemental assessments; enforcement of lien
- 36 §991. Distraint for taxes; procedure; sale
- 36 §992. Disposition of surplus
- 36 §993. Arrest; notice; procedure; fees
- 36 §994. Collector may issue warrant of distress to sheriff
- 36 §995. Warrant of distress; service, notice, fees
- 36 §996. Distraint before tax due to prevent loss
- 36 §997. Arrest and commitment; procedure
- 36 §998. Collector liable unless he commits within one year
- 36 §1031. Collector may bring action in own name
- 36 §1032. Action may be brought in name of municipality
- 36 §1071. Collector's tax auction sale; notice; procedure
- 36 §1072. -- form
- 36 §1073. Notice to owners of time and place of sale
- 36 §1074. Sale; procedure; costs
- 36 §1075. Collector's return of sale; form
- 36 §1076. Purchaser to notify mortgagee of sale; right of redemption
- 36 §1077. Purchaser's failure to pay in 20 days voids sale
- 36 §1078. Owner's right to redeem
- 36 §1079. Refund of taxes paid by purchaser
- 36 §1080. Delivery of deed to purchaser after 2 years
- 36 §1081. Nonresident owner's action; time limit
- 36 §1082. Municipal officers may bid at sale
- 36 §1083. Collector's deed; prima facie evidence of validity of sale
- 36 §1084. Posting notices; evidence of
- 36 §1101. Purpose
- 36 §1102. Definitions
- 36 §1103. Owner's application
- 36 §1104. Administration; regulations
- 36 §1105. Valuation of farmland
- 36 §1106. Powers and duties; State Tax Assessor (REPEALED)
- 36 §1106-A. Valuation of open space land
- 36 §1107. Orders (REPEALED)
- 36 §1108. Assessment of tax
- 36 §1109. Schedule; investigation
- 36 §1110. Reclassification
- 36 §1111. Scenic easements and development rights
- 36 §1112. Recapture penalty
- 36 §1112-A. Mineral lands (REPEALED)
- 36 §1112-B. Mineral lands subject to an excise tax
- 36 §1113. Enforcement provision
- 36 §1114. Application
- 36 §1115. Transfer of portion of parcel of land
- 36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)
- 36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
- 36 §1118. Appeals and abatements
- 36 §1119. Valuation guidelines
- 36 §1120. Program promotion
- 36 §1121. Program monitoring
- 36 §1131. Purpose
- 36 §1132. Definitions
- 36 §1133. Owner's application
- 36 §1134. Administration; rules
- 36 §1135. Current use valuation of working waterfront land
- 36 §1136. Assessment of tax
- 36 §1137. Schedule; qualification
- 36 §1138. Recapture penalty
- 36 §1139. Enforcement
- 36 §1140. Transfer of ownership
- 36 §1140-A. Appeals and abatements
- 36 §1140-B. Analysis and report
- 36 §1141. Purpose (REPEALED)
- 36 §1142. Definitions (REPEALED)
- 36 §1143. Owner's application (REPEALED)
- 36 §1144. Administration; rules (REPEALED)
- 36 §1145. Current use valuation of working waterfront land (REPEALED)
- 36 §1146. Assessment of tax (REPEALED)
- 36 §1147. Schedule; qualification (REPEALED)
- 36 §1148. Recapture penalty (REPEALED)
- 36 §1149. Enforcement (REPEALED)
- 36 §1150. Transfer of ownership (REPEALED)
- 36 §1151. Appeals and abatements (REPEALED)
- 36 §1152. Analysis and report (REPEALED)
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