Resolve, Authorizing the State Tax Assessor To Convey the Interest of the State in Certain Real Estate in the Unorganized Territory
Maine Legislature, Session 129, LD 2012
Committee: Taxation
Sponsors: TIPPING

Legislative Document
No. 2012
H.P. 1433
House of Representatives, January 14, 2020
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.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative TIPPING of Orono.
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authorized in this resolve, in which case notice need not be published.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, 2021.
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 2017 Unorganized 
Territory valuation book.  Parcel descriptions are as follows: 
2017 MATURED TAX LIENS
Bancroft TWP, Aroostook County
Map AR110, Plan 05, Lot 7.8
030400035-3
Collelo, Sarah
35.90 acres with building
TAX LIABILITY
2017
$259.34
2018
$289.76
2019
$306.61
2020 (estimated)
$306.61
Estimated Total Taxes
$1,162.32
Interest
$35.92
Costs
$38.00
Deed
$19.00
Total
$1,255.24
Recommendation: Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$1,255.24.  If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,275.00.
Salem TWP, Franklin County
Map FR027, Plan 01, Lot 49.18
078200334-3
Kiely, John J.
5.00 acres
TAX LIABILITY
2017
$119.36
2018
$134.88
2019
$140.32
2020 (estimated)
$140.32
Estimated Total Taxes
$534.88
Interest
$16.58
Costs
$38.00
Deed
$19.00
Total
$608.46
Recommendation:  Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$608.46.  If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest bidder 
for not less than $625.00.
Albany TWP, Oxford County
Map OX016, Plan 02, Lot 123
178020512-4
Sargent, John Stephen II and Stephanie 
Sargent Weaver, Trustee
0.22 acre
TAX LIABILITY
2017
$31.54
2018
$33.03
2019
$36.99
2020 (estimated)
$36.99
Estimated Total Taxes
$138.55
Interest
$4.30
Costs
$38.00
Deed
$19.00
Total
$199.85
Recommendation:  Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$199.85.  If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest bidder 
for not less than $200.00.
Argyle TWP, Penobscot County
Map PE035, Plan 02, Lot 64
198012044-2
Walsh, Stephen and Milagros
10.00 acres
TAX LIABILITY
2017
$2,006.00
2018
$100.28
2019
$101.09
2020 (estimated)
$101.09
Estimated Total Taxes
$2,308.46
Interest
$151.71
Costs
$38.00
Deed
$19.00
Total
$2,517.17
Recommendation:  Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$2,517.17.  If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $2,525.00.
Ebeemee TWP, Piscataquis County
Map PI003, Plan 04, Lot 17
218530127-4
PJ Camp LLC
1.35 acres with building
TAX LIABILITY
2017
$646.94
2018
$680.23
2019
$748.87
2020 (estimated)
$748.87
Estimated Total Taxes
$2,824.91
Interest
$88.34
Costs
$38.00
Deed
$19.00
Total
$2,970.25
Recommendation:  Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$2,970.25.  If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $2,975.00.
T9 R4 NBPP (Forest City), Washington County
Map WA027, Plan 01, Lot 14
298060097-4
Powers, Thomas J.
7.86 acres with building
TAX LIABILITY
2017
$656.02
2018
$677.31
2019
$700.25
2020 (estimated)
$700.25
Estimated Total Taxes
$2,733.83
Interest
$89.20
Costs
$38.00
Deed
$19.00
Total
$2,880.03
Recommendation:  Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$2,880.03.  If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $2,900.00.
T9 R4 NBPP (Forest City), Washington County
Map WA027, Plan 01, Lot 14.1
298060123-4
Powers, Thomas J.
1.14 acres with building
TAX LIABILITY
2017
$220.84
2018
$228.00
2019
$235.72
2020 (estimated)
$235.72
Estimated Total Taxes
$920.28
Interest
$30.03
Costs
$38.00
Deed
$19.00
Total
$1,007.31
Recommendation:  Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$1,007.31.  If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,025.00.
Trescott TWP, Washington County
Map WA032, Plan 01, Lot 147
298110308-2
Rodriguez, Richard
119.00 acres
TAX LIABILITY
2017
$418.44
2018
$432.02
2019
$446.65
2020 (estimated)
$446.65
Estimated Total Taxes
$1,743.76
Interest
$56.90
Costs
$38.00
Deed
$19.00
Total
$1,857.66
Recommendation:  Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$1,857.66.  If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,875.00.
Cathance TWP, Washington County
Map WA034, Plan 03, Lot 9
293300040-4
Lifer, Wallace W.
3.00 acres with building
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.
TAX LIABILITY
2017
$118.47
2018
$122.31
2019
$126.45
2020 (estimated)
$126.45
Estimated Total Taxes
$493.68
Interest
$16.11
Costs
$38.00
Deed
$19.00
Total
$566.79
Recommendation:  Sell to the immediate former owner or 
the immediate former owner's heirs or devisees for 
$566.79.  If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest bidder 
for not less than $575.00.