Source: http://legisweb1.mainelegislature.org/statutes/33/title33sec1601-105.html
Timestamp: 2020-08-07 13:24:33
Document Index: 85002195

Matched Legal Cases: ['§1601', '§1601', '§1601', '§1601', '§1601', '§1601']

Title 33, §1601-105: Separate titles and taxation
§1601-105 PDF
§1601-105 MS-Word
§1601-104
§1601-106
§1601-105. Separate titles and taxation
(a) If there is any unit owner other than a declarant, each unit which has been created, together with its appurtenant interests, constitutes for all purposes a separate parcel of real estate. [PL 1981, c. 699 (NEW).]
(b) If there is any unit owner other than a declarant, each unit shall be separately taxed and assessed and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no development rights. [PL 1981, c. 699 (NEW).]
(c) Any portion of the common elements for which the declarant has reserved any development right to add real estate to a condominium or to withdraw real estate from a condominium, shall be separately taxed and assessed against the declarant, and the declarant alone is liable for payment of those taxes. [PL 1981, c. 699 (NEW).]
(d) If there is no unit owner other than a declarant, the real estate comprising the condominium may be taxed and assessed in any manner provided by law. [PL 1981, c. 699 (NEW).]