Resolve, Authorizing the State Tax Assessor To Convey the Interest of the State in Certain Real Estate in the Unorganized Territory
Maine Legislature, Session 130, LD 1794
Committee: Taxation
Sponsors: TERRY

Legislative Document
No. 1794
H.P. 1335
House of Representatives, December 9, 2021
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 December 7, 2021.  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 TERRY of Gorham.
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this resolve, in which case notice need not be published.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, 2023.
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 2019 Unorganized 
Territory valuation book.  Parcel descriptions are as follows:
2019 MATURED TAX LIENS
Sinclair Township, Aroostook County
Map AR021, Plan 04, Lot 113
038980448-3
Carrier, Leo James and Patricia A.
0.14 acre with building
TAX LIABILITY
2019
$154.94  
2020
$193.96  
2021
$196.77  
2022 (estimated)
$196.77  
Estimated Total Taxes
$742.44  
Interest
$21.70  
Costs
$38.00  
Deed
$19.00  
Total
$821.14  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$821.14.  If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $825.00.
Connor Township, Aroostook County
Map AR105, Plan 01, Lot 24.11
038022048-1
Dearborn, Jeffrey and Shelley
4.42 acres
TAX LIABILITY
2019
$60.80  
2020
$73.90  
2021
$74.97  
2022 (estimated)
$74.97  
Estimated Total Taxes
$284.64  
Interest
$8.43  
Costs
$38.00  
Deed
$19.00  
Total
$350.07  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$350.07. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $375.00.
Connor Township, Aroostook County
Map AR105, Plan 03, Lot 35 
038020071-1
White, Joey R. 
3.00 acres
TAX LIABILITY
2019
$26.78  
2020
$66.03  
2021
$66.99  
2022 (estimated)
$66.99  
Estimated Total Taxes
$226.79  
Interest
$5.05  
Costs
$38.00  
Deed
$19.00  
Total
$288.84  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$288.84. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $300.00.
Bancroft Township, Aroostook County
Map AR110, Plan 03, Lot 14 
030400014-1
Battle Brook Farm Church 
0.00 acres building only
TAX LIABILITY
2016
$376.72  
2017
$373.17  
2018
$416.94  
2019
$441.18  
2020
$585.12  
2021
$593.60  
2022 (estimated)
$593.60  
Estimated Total Taxes
$3,380.33  
Interest
$254.04  
Costs
$76.00  
Deed
$19.00  
Total
$3,729.37  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$3,729.37. If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $3,750.00.
Bancroft Township, Aroostook County
Map AR110, Plan 03, Lot 14 
030400196-2
Battle Brook Farm Church 
241.00 acres, 10% interest only
TAX LIABILITY
2016
$36.01  
2017
$36.64  
2018
$40.41  
2019
$41.01  
2020
$36.89  
2021
$35.31  
2022 (estimated)
$35.31  
Estimated Total Taxes
$261.58  
Interest
$16.44  
Costs
$95.00  
Deed
$19.00  
Total
$392.02  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$392.02. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $400.00.
Bancroft Township, Aroostook County
Map AR110, Plan 04, Lot 3.2
030400193-1 
Wright, Brian and Bruce
1.53 acres 
TAX LIABILITY
2019
$32.97  
2020
$43.26  
2021
$43.89  
2022 (estimated)
$43.89  
Estimated Total Taxes
$164.01  
Interest
$4.70  
Costs
$38.00  
Deed
$19.00  
Total
$225.71  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$225.71. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $250.00.
Bancroft Township, Aroostook County
Map AR110, Plan 05, Lot 13
030400132-1
Mackey, Herbert and Jean
52.00 acres
TAX LIABILITY
2018
$448.00  
2019
$550.29  
2020
$4,604.25  
2021
$220.50  
2022 (estimated)
$220.50  
Estimated Total Taxes
$6,043.54  
Interest
$212.19  
Costs
$57.00  
Deed
$19.00  
Total
$6,331.73  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$6,331.73. If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $6,350.00.
Oxbow North Township, Aroostook County
Map AR111, Plan 03, Lots 129 and 131
035000059-1
Head, Randy and Gary A.
95.00 acres with building
TAX LIABILITY
2019
$376.06  
2020
$380.54  
2021
$386.05  
2022 (estimated)
$386.05  
Estimated Total Taxes
$1,528.70  
Interest
$48.40  
Costs
$38.00  
Deed
$19.00  
Total
$1,634.10  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$1,634.10. If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,650.00.
Cary Township, Aroostook County
Map AR112, Plan 06, Lot 7.1
030900146-2
Keaton, Clarence W.
2.40 acres
TAX LIABILITY
2017
$116.85  
2018
$92.25  
2019
$38.79  
2020
$46.23  
2021
$46.90  
2022 (estimated)
$46.90  
Estimated Total Taxes
$387.92  
Interest
$44.84  
Costs
$38.00  
Deed
$19.00  
Total
$489.76  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$489.76. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $500.00.
Cary Township, Aroostook County
Map AR112, Plan 07, Lot 27
030900206-1
Hatch, Kevin C.
4.60 acres
TAX LIABILITY
2019
$49.24  
2020
$53.82  
2021
$54.60  
2022 (estimated)
$54.60  
Estimated Total Taxes
$212.26  
Interest
$6.58  
Costs
$38.00  
Deed
$19.00  
Total
$275.84  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$275.84. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $300.00.
Freeman Township, Franklin County
Map FR025, Plan 02, Lot 114
078080176-3
Lanza, Gary J.
17.50 acres with building
TAX LIABILITY
2018
$0.00  
2019
$563.82  
2020
$505.81  
2021
$497.54  
2022 (estimated)
$497.54  
Estimated Total Taxes
$2,064.71  
Interest
$87.05  
Costs
$57.00  
Deed
$19.00  
Total
$2,227.76  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$2,227.76. If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $2,250.00.
Freeman Township, Franklin County
Map FR025, Plan 02, Lot 12
078080047-1
Curavoo, Everett J.
0.25 acre
TAX LIABILITY
2019
$43.85  
2020
$38.52  
2021
$37.89  
2022 (estimated)
$37.89  
Estimated Total Taxes
$158.15  
Interest
$5.49  
Costs
$38.00  
Deed
$19.00  
Total
$220.64  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$220.64. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $225.00.
Freeman Township, Franklin County
Map FR025, Plan 05, Lot 11
078080086-5
Groeger, Donald
1.88 acres with building
TAX LIABILITY
2019
$387.11  
2020
$453.85  
2021
$446.43  
2022 (estimated)
$446.43  
Estimated Total Taxes
$1,733.82  
Interest
$52.99  
Costs
$38.00  
Deed
$19.00  
Total
$1,843.81  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$1,843.81. If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,850.00.
Madrid Township, Franklin County
Map FR029, Plan 06, Lot 2.11
071100458-1
Epstein, William H.
1.00 acre
TAX LIABILITY
2019
$70.16  
2020
$77.04  
2021
$75.78  
2022 (estimated)
$75.78  
Estimated Total Taxes
$298.76  
Interest
$9.39  
Costs
$38.00  
Deed
$19.00  
Total
$365.15  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$365.15. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $375.00.
Fletchers Landing Township, Hancock County
Map HA004, Plan 03, Lot 11
098040094-2
Mallett, David C.
0.08 acre
TAX LIABILITY
2019
$35.61  
2020
$56.79  
2021
$54.06  
2022 (estimated)
$54.06  
Estimated Total Taxes
$200.52  
Interest
$5.47  
Costs
$38.00  
Deed
$19.00  
Total
$262.99  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$262.99. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $275.00.
Albany Township, Oxford County
Map OX016, Plan 01, Lot 94.2
178022149-1
Thurston, David E.
0.25 acre
TAX LIABILITY
2017
$35.00  
2018
$36.65  
2019
$41.04  
2020
$55.80  
2021
$52.38  
2022 (estimated)
$52.38  
Estimated Total Taxes
$273.25  
Interest
$11.51  
Costs
$76.00  
Deed
$19.00  
Total
$379.76  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$379.76. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $400.00.
Argyle Township, Penobscot County
Map PE035, Plan 04, Lot 25
198010184-3
Lombard, Leonard Christopher
4.00 acres with building
TAX LIABILITY
2019
$228.98  
2020
$316.13  
2021
$320.75  
2022 (estimated)
$320.75  
Estimated Total Taxes
$1,186.61  
Interest
$33.26  
Costs
$38.00  
Deed
$19.00  
Total
$1,276.87  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$1,276.87. If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,300.00.
Kingman Township, Penobscot County
Map PE036, Plan 02, Lots 1.4 and 36.22
198080115-3
Lancaster, Barbara
7.45 acres with building
TAX LIABILITY
2016
$116.55  
2017
$161.60  
2018
$174.40  
2019
$281.90  
2020
$240.12  
2021
$243.63  
2022 (estimated)
$243.63  
Estimated Total Taxes
$1,461.83  
Interest
$89.44  
Costs
$95.00  
Deed
$19.00  
Total
$1,665.27  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$1,665.27. If payment is not received within 60 days 
after the effective date of this resolve, sell to the highest 
bidder for not less than $1,675.00.
Kingman Township, Penobscot County
Map PE036, Plan 03, Lots 175 and 176
198080118-6
Doherty, Richard
0.29 acre with building
TAX LIABILITY
2017
$67.87  
2018
$82.93  
2019
$91.94  
2020
$151.57  
2021
$153.79  
2022 (estimated)
$153.79  
Estimated Total Taxes
$701.89  
Interest
$25.12  
Costs
$76.00  
Deed
$19.00  
Total
$822.01  
Recommendation: Sell to the immediate former owner 
or the immediate former owner’s heirs or devisees for 
$822.01. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest 
bidder for not less than $825.00.
Orneville Township, Piscataquis County
Map PI082, Plan 02, Lot 34.4
218210413-1
Stone, Michael and Barbara
39.00 acres with building
TAX LIABILITY
2019
$613.38  
2020
$723.13  
2021
$742.77  
2022 (estimated)
$742.77  
Estimated Total Taxes
$2,822.05  
Interest
$93.13  
Costs
$38.00  
Deed
$19.00  
Total
$2,972.18  
Recommendation: Sell to the immediate former owner or 
the immediate former owner’s heirs or devisees for 
$2,972.18. 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.
Atkinson Township, Piscataquis County
Map PI086, Plan 08, Lot 14.2
210200258-2
Woodward, Michael and Donald E.
114.00 acres with building
TAX LIABILITY
2019
$670.61  
2020
$711.33  
2021
$730.64  
2022 (estimated)
$730.64  
Estimated Total Taxes
$2,843.22  
Interest
$169.62  
Costs
$57.00  
Deed
$19.00  
Total
$3,088.84  
Recommendation: Sell to the immediate former owner or 
the immediate former owner’s heirs or devisees for 
$3,088.84. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest bidder 
for not less than $3,100.00.
Trescott Township, Washington County
Map WA032, Plan 01, Lot 103.21
298112006-1
Merrill, Mark R.
26.16 acres with building
TAX LIABILITY
2019
$237.52  
2020
$138.32  
2021
$303.40  
2022 (estimated)
$303.40  
Estimated Total Taxes
$982.64  
Interest
$26.91  
Costs
$38.00  
Deed
$19.00  
Total
$1,066.55  
Recommendation: Sell to the immediate former owner or 
the immediate former owner’s heirs or devisees for 
$1,066.55. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest bidder 
for not less than $1,075.00.
Trescott Township, Washington County
Map WA032, Plan 05, Lot 14
298110160-1
Hudson, Susan Ann
0.54 acre
TAX LIABILITY
2019
$28.47  
2020
$38.89  
2021
$36.59  
2022 (estimated)
$36.59  
Estimated Total Taxes
$140.54  
Interest
$4.12  
Costs
$38.00  
Deed
$19.00  
Total
$201.66  
Recommendation: Sell to the immediate former owner or 
the immediate former owner’s heirs or devisees for 
$201.66. If payment is not received within 60 days after 
the effective date of this resolve, sell to the highest bidder 
for not less than $225.00.
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.