Resolve, to Authorize the State Tax Assessor to Convey the Interest of the State in Certain Real Estate in the Unorganized Territory
Maine Legislature, Session 131, LD 2024
Committee: Taxation
Sponsors: GROHOSKI

Legislative Document
No. 2024
S.P. 852
In Senate, December 13, 2023
Resolve, to Authorize 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 Secretary of the Senate on December 11, 2023.  Referred to the Committee 
on Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator GROHOSKI of Hancock.
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.  In accordance with the Maine Revised Statutes, Title 36, section 943-C, at least 90 
days prior to listing property for sale, the State Tax Assessor shall send a written notice to 
the last known address of the former owner by United States Postal Service certified mail, 
return receipt requested, and first-class mail of the right to require the sale process under 
Title 36, section 943-C, subsection 3.
2.  If the former owner of the property submits a written demand within 90 days after 
the notification in subsection 1 in the resolve that the sale process be used, the State Tax 
Assessor shall list and sell the property using the sale process described in the Maine 
Revised Statutes, Title 36, section 943-C, subsection 3.
3.  If the State Tax Assessor is unable to sell the property using the sale process 
described in the Maine Revised Statutes, Title 36, section 943-C, subsection 3, or the 
former owner does not submit a written demand under subsection 2 in the resolve within 
days after the notification in subsection 1 in the resolve, the State Tax Assessor shall 
sell the property to the highest bidder.  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.
4.  Following the sale of any property under this resolve, the State Tax Assessor shall 
pay the former owner any excess sale proceeds in accordance with the Maine Revised 
Statutes, Title 36, section 943-C, subsection 3.
5.  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 of sale under subsection 3, 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, 2025.
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 2021 Unorganized 
Territory valuation book.  Parcel descriptions are as follows:
2021 MATURED TAX LIENS
T9 R5 WELS, Aroostook County
Map AR026, Plan 01, Lot 4
038260014-4
Phillips, Charles R., Jr.
122.00 acres
TAX LIABILITY
2021
$465.50  
2022
$468.83  
2023 
$466.83  
2024 (estimated)
$466.83  
Estimated Total Taxes
$1,867.99  
Interest
$37.31  
Costs
$38.00  
Deed
$19.00  
Total
$1,962.30  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $1,962.30. If 
payment is not received within 60 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $1,975.00.
Connor Township, Aroostook County
Map AR105, Plan 04, Lot 8
038020203-2
Mander, Robert J.
2.00 acres
TAX LIABILITY
2021
$53.20  
2022
$53.58  
2023
$53.35  
2024 (estimated)
$53.35  
Estimated Total Taxes
$213.48  
Interest
$4.26  
Costs
$38.00  
Deed
$19.00  
Total
$274.74  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $274.74.  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.
Bancroft Township, Aroostook County
Map AR110, Plan 01, Lot 15
030400167-1
Smith, William
0.50 acre
TAX LIABILITY
2021
$29.82  
2022
$30.03  
2023
$29.91  
2024 (estimated)
$29.91  
Estimated Total Taxes
$119.67  
Interest
$2.39  
Costs
$38.00  
Deed
$19.00  
Total
$179.06  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $179.06. 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.
Albany Township, Oxford County
Map OX016, Plan 02, Lots 86, 87 and 
88.1
178020183-3
Connor, Judy
25.00 acres with building
TAX LIABILITY
2021
$2,302.45  
2022
$2,455.42  
2023
$2,497.62  
2024 (estimated)
$2,497.62  
Estimated Total Taxes
$9,753.11  
Interest
$187.26  
Costs
$38.00  
Deed
$19.00  
Total
$9,997.37  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $9,997.37. If 
payment is not received within 60 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $10,000.00.
Albany Township, Oxford County
Map OX016, Plan 02, Lot 198
178020753-2
Connor, Judy
0.20 acre
TAX LIABILITY
2021
$463.04  
2022
$493.80  
2023
$502.29  
2024 (estimated)
$502.29  
Estimated Total Taxes
$1,961.42  
Interest
$37.66  
Costs
$38.00  
Deed
$19.00  
Total
$2,056.08  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $2,056.08. If 
payment is not received within 60 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $2,075.00.
Milton Township, Oxford County
Map OX018, Plan 04, Lots 3 and 4
178120081-5
Howe, Christopher P.
2.89 acres with building
TAX LIABILITY
2021
$135.93  
2022
$144.96  
2023 
$147.45  
2024 (estimated)
$147.45  
Estimated Total Taxes
$575.79  
Interest
$11.06  
Costs
$38.00  
Deed
$19.00  
Total
$643.85  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $643.85. If payment 
is not received within 60 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$650.00.
Argyle Township, Penobscot County
Map PE035, Plan 02, Lot 27.3
198012038-1
Burns, Richard J.
3.70 acres
TAX LIABILITY
2021
$98.59  
2022
$90.28  
2023
$98.26  
2024 (estimated)
$98.26  
Estimated Total Taxes
$385.39  
Interest
$7.73  
Costs
$38.00  
Deed
$19.00  
Total
$450.12  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $450.12. If payment 
is not received within 60 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$475.00.
Orneville Township, Piscataquis County
Map PI082, Plan 01, Lots 4.111 and 
4.12
218212043-1
Castellano, Dominic M.
84.00 acres
TAX LIABILITY
2021
$391.30  
2022
$392.45  
2023
$396.47  
2024 (estimated)
$396.47  
Estimated Total Taxes
$1,576.69  
Interest
$31.33  
Costs
$38.00  
Deed
$19.00  
Total
$1,665.02  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $1,665.02. If 
payment is not received within 60 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $1,675.00.
Atkinson Township, Piscataquis County
Map PI086, Plan 09, Lot 23
210200296-1
Snable, Albert
20.00 acres
TAX LIABILITY
2021
$121.08  
2022
$121.44  
2023
$122.68  
2024 (estimated)
$122.68  
Estimated Total Taxes
$487.88  
Interest
$9.69  
Costs
$38.00  
Deed
$19.00  
Total
$554.57  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $554.57. 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.
T1 R1 NBKP Taunton and Raynham, Somerset County
Map SO031, Plan 02, Lot 1
258030150-1
Ames, Annabelle Tomer
0.15 acre
TAX LIABILITY
2021
$110.96  
2022
$104.91  
2023
$109.45  
2024 (estimated)
$109.45  
Estimated Total Taxes
$434.77  
Interest
$8.76  
Costs
$38.00  
Deed
$19.00  
Total
$500.53  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $500.53. If payment 
is not received within 60 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$525.00.
T3 R1 NBKP, Somerset County
Map SO034, Plan 03, Lot 7
258330010-2
Calvi, Morgan, Trustee
0.43 acre
TAX LIABILITY
2021
$219.58  
2022
$207.61  
2023 
$216.59  
2024 (estimated)
$216.59  
Estimated Total Taxes
$860.37  
Interest
$17.32  
Costs
$38.00  
Deed
$19.00  
Total
$934.69  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $934.69. If payment 
is not received within 60 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$950.00.
T3 R1 NBKP, Somerset County
Map SO034, Plan 03, Lot 7.1
258330166-3
Calvi, Morgan, Trustee
0.26 acre
TAX LIABILITY
2021
$153.49  
2022
$145.12  
2023
$151.40  
2024 (estimated)
$151.40  
Estimated Total Taxes
$601.41  
Interest
$12.11  
Costs
$38.00  
Deed
$19.00  
Total
$670.52  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $670.52. If payment 
is not received within 60 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$675.00.
T1 R3 TS, Washington County
Map WA020, Plan 02, Lot 19
298090022-1
Gallison, Eleanor E. et al.
24.20 acres
TAX LIABILITY
2021
$132.58  
2022
$136.77  
2023
$141.91  
2024 (estimated)
$141.91  
Estimated Total Taxes
$553.17  
Interest
$10.69  
Costs
$38.00  
Deed
$19.00  
Total
$620.86  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $620.86. 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.
Edmunds Township, Washington County
Map WA029, Plan 01, Lot 40
298040211-4
Tucker, Michael J., II
2.18 acres with building
TAX LIABILITY
2021
$59.41  
2022
$61.29  
2023
$63.59  
2024 (estimated)
$63.59  
Estimated Total Taxes
$247.88  
Interest
$4.79  
Costs
$38.00  
Deed
$19.00  
Total
$309.67  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $309.67. If payment 
is not received within 60 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$325.00.
Cathance Township, Washington County
Map WA034, Plan 03, Lot 14
293300019-3
Becnel, Chad
2.00 acres with building
TAX LIABILITY
2021
$81.82  
2022
$84.41  
2023
$87.58  
2024 (estimated)
$87.58  
Estimated Total Taxes
$341.39  
Interest
$6.60  
Costs
$38.00  
Deed
$19.00  
Total
$404.99  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $404.99. If payment 
is not received within 60 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$425.00.
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.