Resolve, Authorizing the State Tax Assessor To Convey the Interest of the State in Certain Real Estate in the Unorganized Territory
Maine Legislature, Session 127, LD 1457
Committee: Taxation
Sponsors: McCORMICK

Legislative Document 
No. 1457 
S.P. 559 
In Senate, November 23, 2015 
Resolve, Authorizing the State Tax Assessor To Convey the Interest 
of the State in Certain Real Estate in the Unorganized Territory 
(EMERGENCY) 
Submitted by the Department of Administrative and Financial Services pursuant to Joint 
Rule 203. 
Received by the Secretary of the Senate on November 23, 2015.  Referred to the 
Committee on Taxation pursuant to Joint Rule 308.2 and ordered printed. 
HEATHER J.R. PRIEST 
Secretary of the Senate 
Presented by Senator McCORMICK of Kennebec. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, ownership of certain parcels of property in the Unorganized Territory of 
the State has devolved to the State due to property tax delinquencies; and 
Whereas, the sale and conveyance of such parcels by the State Tax Assessor require 
the authorization of the Legislature; and 
Whereas, legislative action is immediately necessary to ensure timely and efficient 
property tax administration in the Unorganized Territory; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, be it 
Sec. 1.  State Tax Assessor authorized to convey real estate.  Resolved:  
That the State Tax Assessor is authorized to convey by sale the interest of the State in real 
estate in the Unorganized Territory as indicated in this resolve.  Except as otherwise 
directed in this resolve, the sale must be made to the highest bidder subject to the 
following provisions. 
1. Notice of the sale must be published 3 times prior to the sale, once each week for 3 
consecutive weeks, in a newspaper in the county where the real estate lies, except in those 
cases in which the sale is to be made to a specific individual or individuals as authorized 
in this resolve, in which case notice need not be published. 
2. A parcel may not be sold for less than the amount authorized in this resolve. If 
identical high bids are received, the bid postmarked with the earliest date is considered 
the highest bid. 
If bids in the minimum amount recommended in this resolve are not received after 
the notice, the State Tax Assessor may sell the property for not less than the minimum 
amount without again asking for bids if the property is sold on or before April 1, 2017. 
Employees of the Department of Administrative and Financial Services, Bureau of 
Revenue Services and spouses, siblings, parents and children of employees of the Bureau 
of Revenue Services are barred from acquiring from the State any of the real property 
subject to this resolve. 
Upon receipt of payment as specified in this resolve, the State Tax Assessor shall 
record the deed in the appropriate registry at no additional charge to the purchaser before 
sending the deed to the purchaser. 
Abbreviations and plan and lot references are identified in the 2013 State Valuation.  
Parcel descriptions are as follows:  
2013 MATURED TAX LIENS 
T17 R4 WELS, Aroostook County 
Map AR021, Plan 5, Lot 51 
038980029-3
Martin, Jacob P. 
0.11 acre
TAX LIABILITY 
2013 
$81.72
2014 
81.35
2015 
84.27
2016 (estimated) 
84.27
Estimated Total Taxes 
$331.61
Interest 
11.43
Costs 
38.00
Deed 
19.00
Total 
$400.04
Recommendation:  Sell to Martin, Jacob P. for $400.04.  
If he does not pay this amount within 60 days after the 
effective date of this resolve, sell to the highest bidder for 
not less than $425.00. 
T16 R5 WELS, Aroostook County 
Map AR030, Plan 2, Lot 1.1 
038900043-1
Gorfinkle, H. M. et al. 
0.49 acre 
TAX LIABILITY 
2013 
$158.05
2014 
157.35
2015 
162.99
2016 (estimated) 
162.99
Estimated Total Taxes 
$641.38
Interest 
22.11
Costs 
38.00
Deed 
19.00
Total 
$720.49
Recommendation:  Sell to Gorfinkle, H. M. et al. for 
$720.49.  If they do not pay this amount within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $725.00. 
Cross Lake TWP, Aroostook County 
Map AR031, Plan 1, Lot 75 
038990330-4
St. Peter, Maryann 
0.33 acre with building
TAX LIABILITY 
2012 
$417.05
2013 
420.81
2014 
418.93
2015 
287.04
2016 (estimated) 
287.04
Estimated Total Taxes 
$1,830.87
Interest 
131.83
Costs 
51.00
Deed 
19.00
Total 
$2,032.70
Recommendation:  Sell to St. Peter, Maryann for 
$2,032.70.  If she does not pay this amount within 60 
days after the effective date of this resolve, sell to the 
highest bidder for not less than $2,050.00. 
T4 R3 BKP WKR, Franklin County 
Map FR004, Plan 2, Lot 119 
078280157-1
Marco, Wesley G. 
0.14 acre
TAX LIABILITY 
2013 
$46.91
2014 
43.15
2015 
43.57
2016 (estimated) 
43.57
Estimated Total Taxes 
$177.20
Interest 
6.44
Costs 
38.00
Deed 
19.00
Total 
$240.64
Recommendation:  Sell to Marco, Wesley G. for $240.64.  
If he does not pay this amount within 60 days after the 
effective date of this resolve, sell to the highest bidder for 
not less than $250.00. 
T4 R3 BKP WKR, Franklin County 
Map FR004, Plan 2, Lot 92 
078280019-1
Bissonette, Joseph A. and Nancy E. 
0.23 acre
TAX LIABILITY 
2013 
$95.44
2014 
87.78
2015 
88.63
2016 (estimated) 
88.63
Estimated Total Taxes 
$360.48
Interest 
13.09
Costs 
38.00
Deed 
19.00
Total 
$430.57
Recommendation:  Sell to Bissonette, Joseph A. and 
Nancy E. for $430.57.  If they do not pay this amount 
within 60 days after the effective date of this resolve, sell 
to the highest bidder for not less than $450.00. 
Freeman TWP, Franklin County 
Map FR025, Plan 5, Lot 11 
078080086-3
Groeger, Donald 
1.88 acres with building
TAX LIABILITY 
2013 
$393.33
2014 
444.26
2015 
448.57
2016 (estimated) 
448.57
Estimated Total Taxes 
$1,734.73
Interest 
56.85
Costs 
38.00
Deed 
19.00
Total 
$1,848.58
Recommendation:  Sell to Groeger, Donald for $1,848.58. 
If he does not pay this amount within 60 days after the 
effective date of this resolve, sell to the highest bidder for 
not less than $1,850.00. 
Salem TWP, Franklin County 
Map FR027, Plan 2, Lots 5.102, 5.12 and 
5.161 
078200319-1
Howard, Stuart 
10.80 acres with building
TAX LIABILITY 
2013 
$394.99
2014 
850.74
2015 
858.99
2016 (estimated) 
858.99
Estimated Total Taxes 
$2,963.71
Interest 
126.90
Costs 
38.00
Deed 
19.00
Total 
$3,147.61
Recommendation:  Sell to Howard, Stuart for $3,147.61.  
If he does not pay this amount within 60 days after the 
effective date of this resolve, sell to the highest bidder for 
not less than $3,150.00. 
Madrid TWP, Franklin County 
Map FR029, Plan 5, Lot 2 
071100280-5
White, Christy J., Per. Rep. 
0.34 acre with building
TAX LIABILITY 
2013 
$288.12
2014 
262.76
2015 
220.00
2016 (estimated) 
220.00
Estimated Total Taxes 
$990.88
Interest 
39.45
Costs 
38.00
Deed 
19.00
Total 
$1,087.33
Recommendation:  Sell to White, Christy J., Per. Rep. for 
$1,087.33.  If she does not pay this amount within 60 
days after the effective date of this resolve, sell to the 
highest bidder for not less than $1,100.00. 
Fletchers Landing TWP, Hancock County 
Map HA004, Plan 2, Lot 84 
098040056-4
Colby, Felicia M. 
0.72 acre
TAX LIABILITY 
2013 
$16.73
2014 
20.30
2015 
18.71
2016 (estimated) 
18.71
Estimated Total Taxes 
$74.45
Interest 
4.36
Costs 
51.00
Deed 
19.00
Total 
$148.81
Recommendation:  Sell to Colby, Felicia M. for $148.81.  
If she does not pay this amount within 60 days after the 
effective date of this resolve, sell to the highest bidder for 
not less than $150.00. 
Albany TWP, Oxford County 
Map OX016, Plan 1, Lots 46.1 and 46.2 
178020536-2
Sprague, George A. and Brown, Helen and 
John S. 
0.66 acre
TAX LIABILITY 
2013 
$52.98
2014 
61.96
2015 
63.59
2016 (estimated) 
63.59
Estimated Total Taxes 
$242.12
Interest 
7.73
Costs 
38.00
Deed 
19.00
Total 
$306.85
Recommendation:  Sell to Sprague, George A. and 
Brown, Helen and John S. for $306.85.  If they do not 
pay this amount within 60 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$325.00. 
Albany TWP, Oxford County 
Map OX016, Plan 2, Lot 225.2 
178022050-1
Thibodeau, Andre R. 
11.44 acres
TAX LIABILITY 
2013 
$271.60
2014 
204.96
2015 
210.42
2016 (estimated) 
210.42
Estimated Total Taxes 
$897.40
Interest 
35.69
Costs 
38.00
Deed 
19.00
Total 
$990.09
Recommendation:  Sell to Thibodeau, Andre R. for 
$990.09.  If he does not pay this amount within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,000.00. 
Kingman TWP, Penobscot County 
Map PE036, Plan 2, Lots 59.2, 60.1 and 
61.1 
198080012-1
Briggs, Albion G. 
4.65 acres with building
TAX LIABILITY 
2013 
$254.83
2014 
255.12
2015 
202.54
2016 (estimated) 
202.54
Estimated Total Taxes 
$915.03
Interest 
35.69
Costs 
38.00
Deed 
19.00
Total 
$1,007.72
Recommendation:  Sell to Briggs, Albion G. for 
$1,007.72.  If he does not pay this amount within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,025.00. 
Greenfield TWP, Penobscot County 
Map PE039, Plan 8, Lot 70 
192700343-1
Doucette, Donald 
0.30 acre
TAX LIABILITY 
2013 
$22.84
2014 
22.86
2015 
22.97
2016 (estimated) 
22.97
Estimated Total Taxes 
$91.64
Interest 
3.20
Costs 
38.00
Deed 
19.00
Total 
$151.84
Recommendation:  Sell to Doucette, Donald for $151.84.  
If he does not pay this amount within 60 days after the 
effective date of this resolve, sell to the highest bidder for 
not less than $175.00. 
T1 R1 NBKP T&R, Somerset County 
Map SO031, Plan 5, Lot 8.6 
258030201-1
Patterson, William A. 
acres
TAX LIABILITY 
2012 
$5,190.00
2013 
179.12
2014 
176.12
2015 
181.04
2016 (estimated) 
181.04
Estimated Total Taxes 
$5,907.32
Interest 
691.02
Costs 
51.00
Deed 
19.00
Total 
$6,668.34
Recommendation:  Sell to Patterson, William A. for 
$6,668.34.  If he does not pay this amount within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $6,675.00. 
T1 R1 NBKP RS, Somerset County 
Map SO033, Plan 6, Lot 16.1 
258440487-2
Herrmann, Richard J. and Diane E. 
0.94 acre with building
TAX LIABILITY 
2013 
$14.58
2014 
856.99
2015 
873.92
2016 (estimated) 
873.92
Estimated Total Taxes 
$2,619.41
Interest 
91.51
Costs 
38.00
Deed 
19.00
Total 
$2,767.92
Recommendation:  Sell to Herrmann, Richard J. and 
Diane E. for $2,767.92.  If they do not pay this amount 
within 60 days after the effective date of this resolve, sell 
to the highest bidder for not less than $2,775.00. 
T29 Middle Division, Washington County 
Map WA009, Plan 2, Lot 3 
298020018-1
Leavitt, Mark L. 
1.19 acres with building
TAX LIABILITY 
2013 
$663.17
2014 
660.72
2015 
666.65
2016 (estimated) 
666.65
Estimated Total Taxes 
$2,657.19
Interest 
92.76
Costs 
38.00
Deed 
19.00
Total 
$2,806.95
Recommendation:  Sell to Leavitt, Mark L. for $2,806.95. 
If he does not pay this amount within 60 days after the 
effective date of this resolve, sell to the highest bidder for 
not less than $2,825.00. 
T7 R2 NBPP, Washington County 
Map WA022, Plan 1, Lot 11.2 
298080077-3
Sawyer, Thomas M. and Rhonda S. 
acres
TAX LIABILITY 
2013 
$41.07
2014 
41.03
2015 
42.90
2016 (estimated) 
42.90
Estimated Total Taxes 
$167.90
Interest 
5.75
Costs 
38.00
Deed 
19.00
Total 
$230.65
Recommendation:  Sell to Sawyer, Thomas M. and 
Rhonda S. for $230.65.  If they do not pay this amount 
within 60 days after the effective date of this resolve, sell 
to the highest bidder for not less than $250.00. 
Edmunds TWP, Washington County 
Map WA029, Plan 1, Lot 40 
298040211-2
Tucker, Michael J. II 
2.18 acres with building
TAX LIABILITY 
2013 
$52.01
2014 
51.82
2015 
54.06
2016 (estimated) 
54.06
Estimated Total Taxes 
$211.95
Interest 
6.97
Costs 
38.00
Deed 
19.00
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This resolve authorizes the State Tax Assessor to convey the interest of the State in 
several parcels of real estate in the Unorganized Territory. 
Total 
$275.92
Recommendation:  Sell to Tucker, Michael J. II for 
$275.92.  If he does not pay this amount within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $300.00. 
Centerville TWP, Washington County 
Map WA035, Plan 3, Lot 24.1 
290800047-1
Mitchell, Vera 
0.25 acre
TAX LIABILITY 
2013 
$12.21
2014 
15.00
2015 
15.65
2016 (estimated) 
15.65
Estimated Total Taxes 
$58.51
Interest 
1.81
Costs 
38.00
Deed 
19.00
Total 
$117.32
Recommendation:  Sell to Mitchell, Vera for $117.32.  If 
she does not pay this amount within 60 days after the 
effective date of this resolve, sell to the highest bidder for 
not less than $125.00.