Resolve, Authorizing the State Tax Assessor To Convey the Interest of the State in Certain Real Estate in the Unorganized Territory
Maine Legislature, Session 128, LD 1660
Committee: Taxation
Sponsors: HILLIARD

Legislative Document
No. 1660
H.P. 1145
House of Representatives, November 29, 2017
Resolve, Authorizing the State Tax Assessor To Convey the Interest 
of the State in Certain Real Estate in the Unorganized Territory
Submitted by the Department of Administrative and Financial Services pursuant to Joint 
Rule 203.
Received by the Clerk of the House on November 27, 2017.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative HILLIARD of Belgrade.
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 
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authorized in this resolve, in which case notice need not be published.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, 2019.
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 2015 Unorganized 
Territory valuation book.  Parcel descriptions are as follows:
2015 MATURED TAX LIENS
T17 R4 WELS, Aroostook County
Map AR021, Plan 6, Lot 113
038980448-1
Carrier, Leo James and Patricia A.
0.14 acre
TAX LIABILITY
2015
$122.38
2016
131.29
2017
130.05
2018 (estimated)
130.05
Estimated Total Taxes
$513.77
Interest
17.45
Costs
38.00
Deed
19.00
Total
$588.22
Recommendation:  Sell to Carrier, Leo James and Patricia 
A. for $588.22.  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 $600.00.
Connor TWP, Aroostook County
Map AR105, Plan 5, Lot 42.1
038020407-4
Coleman, John Wayne
41.60 acres 
TAX LIABILITY
2015
$124.19
2016
153.77
2017
152.32
2018 (estimated)
152.32
Estimated Total Taxes
$582.60
Interest
18.42
Costs
38.00
Deed
19.00
Total
$658.02
Recommendation:  Sell to Coleman, John Wayne for 
$658.02.  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 $675.00.
Bancroft TWP, Aroostook County
Map AR110, Plan 2, Lot 6.4
030400029-1
Brooks, Ricky
7.45 acres
TAX LIABILITY
2013
$195.20
2014
197.86
2015
59.32
2016
58.86
2017
58.30
2018 (estimated)
58.30
Estimated Total Taxes
$627.84
Interest
83.86
Costs
76.00
Deed
19.00
Total
$806.70
Recommendation:  Sell to Brooks, Ricky for $806.70.  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 $825.00.
Bancroft TWP, Aroostook County
Map AR110, Plan 3, Lot 14
030400014-2
Battle Brook Farm Church
241.00 acres with building 
TAX LIABILITY
2014
$1,109.52
2015
715.08
2016
736.85
2017
739.56
2018 (estimated)
739.56
Estimated Total Taxes
$4,040.57
Interest
313.28
Costs
57.00
Deed
19.00
Total
$4,429.85
Recommendation:  Sell to Battle Brook Farm Church for 
$4,429.85.  If Battle Brook Farm Church does not pay this 
amount within 60 days after the effective date of this 
resolve, sell to the highest bidder for not less than 
$4,450.00.
Bancroft TWP, Aroostook County
Map AR110, Plan 6, Lot 5.2
030400151-1
Nolan, Juanita
2.30 acres
TAX LIABILITY
2015
$44.56
2016
40.96
2017
40.57
2018 (estimated)
40.57
Estimated Total Taxes
$166.66
Interest
6.11
Costs
38.00
Deed
19.00
Total
$229.77
Recommendation:  Sell to Nolan, Juanita for $229.77.  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 $250.00.
Bancroft TWP, Aroostook County
Map AR110, Plan 7, Lot 6.3
030400072-2
Gard, James E.
2.30 acres
TAX LIABILITY
2012
$105.59
2013
103.37
2014
107.78
2015
44.56
2016
40.96
2017
40.57
2018 (estimated)
40.57
Estimated Total Taxes
$480.40
Interest
83.70
Costs
95.00
Deed
19.00
Total
$678.10
Recommendation:  Sell to Gard, James E. for $678.10.  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 $700.00.
Washington TWP, Franklin County
Map FR028, Plan 1, Lot 11.21
078270009-2
Bufford, Bowling G. and Linda P.
0.75 acre
TAX LIABILITY
2015
$62.56
2016
67.43
2017
64.90
2018 (estimated)
64.90
Estimated Total Taxes
$259.79
Interest
8.93
Costs
38.00
Deed
19.00
Total
$325.72
Recommendation:  Sell to Bufford, Bowling G. and 
Linda P. for $325.72.  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 $350.00.
Fletchers Landing TWP, Hancock County
Map HA004, Plan 2, Lot 42
098040206-1
Wilson, Tara
0.20 acre
TAX LIABILITY
2015
$12.40
2016
11.70
2017
11.70
2018 (estimated)
11.70
Estimated Total Taxes
$47.50
Interest
1.71
Costs
38.00
Deed
19.00
Total
$106.21
Recommendation:  Sell to Wilson, Tara for $106.21.  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.
T2 R6 WELS, Penobscot County
Map PE008, Plan 1, Lot 30.3
198030067-2
Huntley, Lance
10.31 acres
TAX LIABILITY
2015
$148.26
2016
313.52
2017
326.03
2018 (estimated)
326.03
Estimated Total Taxes
$1,113.84
Interest
35.29
Costs
38.00
Deed
19.00
Total
$1,206.13
Recommendation:  Sell to Huntley, Lance for $1,206.13.  
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 $1,225.00.
T2 R6 WELS, Penobscot County
Map PE008, Plan 1, Lot 36
198030030-2
Coastal Maine LLC
0.23 acre
TAX LIABILITY
2015
$20.88
2016
18.65
2017
19.39
2018 (estimated)
19.39
Estimated Total Taxes
$78.31
Interest
2.84
Costs
51.00
Deed
19.00
Total
$151.15
Recommendation:  Sell to Coastal Maine LLC for 
$151.15.  If Coastal Maine LLC 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.
Argyle TWP, Penobscot County
Map PE035, Plan 1, Lot 30
198012045-1
Boswell, Robin
8.22 acres
TAX LIABILITY
2015
$91.35
2016
84.07
2017
87.43
2018 (estimated)
87.43
Estimated Total Taxes
$350.28
Interest
12.53
Costs
38.00
Deed
19.00
Total
$419.81
Recommendation:  Sell to Boswell, Robin for $419.81.  If 
Boswell, Robin 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.
Argyle TWP, Penobscot  County
Map PE035, Plan 4, Lot 38
198010230-1
Lusth-Winn, Marie
2.76 acres with building
TAX LIABILITY
2015
$26.28
2016
77.86
2017
80.96
2018 (estimated)
80.96
Estimated Total Taxes
$266.06
Interest
10.49
Costs
38.00
Deed
19.00
Total
$333.55
Recommendation:  Sell to Lusth-Winn, Marie for 
$333.55.  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 $350.00.
Kingman TWP, Penobscot County
Map PE036, Plan 3, Lots 214 and 216
198080138-1
Worster, Freeman
12.30 acres
TAX LIABILITY
2015
$143.03
2016
133.41
2017
138.73
2018 (estimated)
138.73
Estimated Total Taxes
$553.90
Interest
19.69
Costs
38.00
Deed
19.00
Total
$630.59
Recommendation:  Sell to Worster, Freeman for $630.59.  
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 $650.00.
Grand Falls TWP, Penobscot County
Map PE037, Plan 3, Lot 20
192500003-2
Worster, Jennifer
55.00 acres with building
TAX LIABILITY
2015
$291.36
2016
393.01
2017
408.69
2018 (estimated)
408.69
Estimated Total Taxes
$1,501.75
Interest
44.35
Costs
38.00
Deed
19.00
Total
$1,603.10
Recommendation:  Sell to Worster, Jennifer for 
$1,603.10.  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 $1,625.00.
Greenfield TWP, Penobscot County
Map PE039, Plan 1, Lot 21.1
192700457-4
Conary, Jerry A.
1.72 acres with building
TAX LIABILITY
2015
$301.89
2016
286.32
2017
297.75
2018 (estimated)
297.75
Estimated Total Taxes
$1,183.71
Interest
47.88
Costs
51.00
Deed
19.00
Total
$1,301.59
Recommendation:  Sell to Conary, Jerry A. for 
$1,301.59.  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 $1,325.00.
Orneville TWP, Piscataquis County
Map PI082, Plan 1, Lot 39
218210036-1
Bowley, Norman W., Jr.
1.00 acre
TAX LIABILITY
2015
$44.89
2016
40.27
2017
41.67
2018 (estimated)
41.67
Estimated Total Taxes
$168.50
Interest
6.12
Costs
38.00
Deed
19.00
Total
$231.62
Recommendation:  Sell to Bowley, Norman W., Jr. for 
$231.62.  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.
Orneville TWP, Piscataquis County
Map PI082, Plan 2, Lot 6.3
218210247-4
Citimortgage Inc.
10.23 acres
TAX LIABILITY
2015
$124.82
2016
115.09
2017
119.11
2018 (estimated)
119.11
Estimated Total Taxes
$478.13
Interest
17.14
Costs
38.00
Deed
19.00
Total
$552.27
Recommendation:  Sell to Citimortgage Inc. for $552.27.  
If Citimortgage Inc. does not pay this amount within 60 
days after the effective date of this resolve, sell to the 
highest bidder for not less than $575.00.
T19 MD, Washington County
Map WA006, Plan 1, Lot 2.11
298210061-2
Worster, Jennifer M.
35.00 acres with building
TAX LIABILITY
2015
$1,401.32
2016
1,403.71
2017
1,455.88
2018 (estimated)
1,455.88
Estimated Total Taxes
$5,716.79
Interest
196.27
Costs
38.00
Deed
19.00
Total
$5,970.06
Recommendation:  Sell to Worster, Jennifer M. for 
$5,970.06.  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 $5,975.00.
T10 R3 NBPP, Washington County
Map WA024, Plan 2, Lot 1
298050016-1
Craig, Sherwood
15.25 acres
TAX LIABILITY
2015
$309.55
2016
607.73
2017
629.75
2018 (estimated)
629.75
Estimated Total Taxes
$2,176.78
Interest
53.77
Costs
38.00
Deed
19.00
Total
$2,287.55
Recommendation:  Sell to Craig, Sherwood for 
$2,287.55.  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 $2,300.00.
Brookton TWP, Washington County
Map WA028, Plan 2, Lot 16
298010090-1
McGibney, Belle Heirs
0.37 acre
TAX LIABILITY
2015
$23.35
2016
25.51
2017
26.43
2018 (estimated)
26.43
Estimated Total Taxes
$101.72
Interest
3.37
Costs
38.00
Deed
19.00
Total
$162.06
Recommendation:  Sell to McGibney, Belle Heirs for 
$162.06.  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 $175.00.
Edmunds TWP, Washington County
Map WA029, Plan 1, Lot 76
298040011-3
Kazimierczak, George and Marie
17.17 acres with building
TAX LIABILITY
2015
$214.46
2016
259.50
2017
268.90
2018 (estimated)
268.90
Estimated Total Taxes
$1,011.76
Interest
31.60
Costs
38.00
Deed
19.00
Total
$1,100.36
Recommendation:  Sell to Kazimierczak, George and 
Marie for $1,100.36.  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 $1,125.00.
Trescott TWP, Washington County
Map WA032, Plan 2, Lot 72.3
298110271-1
Moores, Philip L.
2.07 acres
TAX LIABILITY
2015
$45.43
2016
62.77
2017
65.04
2018 (estimated)
65.04
Estimated Total Taxes
$238.28
Interest
6.97
Costs
38.00
Deed
19.00
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
$302.25
Recommendation:  Sell to Moores, Philip L. for $302.25.  
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 $325.00.
Trescott TWP, Washington County
Map WA032, Plan 5, Lot 14
298110160-1
Hudson, Susan Ann
0.54 acre
TAX LIABILITY
2015
$18.78
2016
25.74
2017
26.67
2018 (estimated)
26.67
Estimated Total Taxes
$97.86
Interest
2.87
Costs
38.00
Deed
19.00
Total
$157.73
Recommendation:  Sell to Hudson, Susan Ann for 
$157.73.  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 $175.00.