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2023 Maine Revised Statutes
TITLE 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
- Subchapter 1: GENERAL PROVISIONS
- Subchapter 2: REAL PROPERTY TAXES
- Subchapter 2-A: TREE GROWTH TAX LAW
- Subchapter 2-B: FARM AND OPEN SPACE LAND LAW
- Subchapter 3: PERSONAL PROPERTY TAXES
- Subchapter 4: EXEMPTIONS
- Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS
- Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION
- Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION
- Subchapter 5: POWERS AND DUTIES OF ASSESSORS
- Subchapter 5-A: UNDEVELOPED LAND VALUATION
- Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS
- Subchapter 7: POWERS AND DUTIES OF SHERIFFS
- Subchapter 8: ABATEMENT
- Subchapter 9: DELINQUENT TAXES
- Subchapter 10: FARM AND OPEN SPACE TAX LAW
- Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND
- Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND
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