Resolve, Authorizing the State Tax Assessor to Convey the Interest
Maine Legislature, Session 132, LD 0041
Sponsors: CLOUTIER

Legislative Document
No. 41
H.P. 5
House of Representatives, January 8, 2025
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 204.
Received by the Clerk of the House on January 6, 2025.  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 CLOUTIER of Lewiston.
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 sale process under Title 36, section 
943-C, subsection 3. 
2.  After 90 days, the State Tax Assessor shall list and sell the property with a real 
estate broker or agent licensed under Title 32, chapter 114 using the sale process described 
in the Maine Revised Statutes, Title 36, section 943-C, subsection 3. 
3.  If, after 3 attempts, the State Tax Assessor is unable to contract with a real estate 
broker or agent for the sale of the property, or the broker or agent is unable to sell the 
property within 12 months after listing, the State Tax Assessor shall sell the property to the 
highest bidder for an amount not less than the outstanding taxes, interest, deed and other 
costs. 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this resolve, in which case notice need not be published. 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.
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 
August 1, 2026.
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 2022 Unorganized 
Territory valuation book.  Parcel descriptions are as follows:
2022 MATURED TAX LIENS
E Township, Aroostook County
Map AR108, Plan 03, Lot 13.1
031600078-2
Durost, Charles E., Avis R. and Troy
10.00 acres with building
TAX LIABILITY
2022
$95.64  
2023
$194.81  
2024 
$295.50  
2025 (estimated)
$295.50  
Estimated Total Taxes
$881.45  
Interest
$20.20  
Costs
$38.00  
Deed
$19.00  
Total
$958.65  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Bancroft Township, Aroostook County
Map AR110, Plan 03, Lot 14
030400196-1
McLaughlin, Jay R.
241.00 acres, 90% ownership
TAX LIABILITY
2022
$321.10  
2023
$322.07  
2024
$426.97  
2025 (estimated)
$426.97  
Estimated Total Taxes
$1,497.11  
Interest
$32.15  
Costs
$38.00  
Deed
$19.00  
Total
$1,586.26  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Albany Township, Oxford County
Map OX016, Plan 02, Lot 183.2
178022044-1
Savage, Michelle L. and Michael L.
1.54 acres
TAX LIABILITY
2022
$116.00  
2023
$118.00  
2024
$121.41  
2025 (estimated)
$121.41  
Estimated Total Taxes
$476.82  
Interest
$11.68  
Costs
$38.00  
Deed
$19.00  
Total
$545.50  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
 Milton Township, Oxford County
Map OX018, Plan 04, Lot 2
178120109-3 
Bennett, Michael
0.20 acre 
TAX LIABILITY
2022
$50.27  
2023
$51.14  
2024
$52.08  
2025 (estimated)
$52.08  
Estimated Total Taxes
$205.57  
Interest
$5.07  
Costs
$38.00  
Deed
$19.00  
Total
$267.64  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Kingman Township, Penobscot County 
Map PE036, Plan 03, Lot 48 and 52
198080150-6
Talarico, Massimo and Kristen 
Spaulding
1.36 acres
TAX LIABILITY
2022
$80.04  
2023
$87.11  
2024
$102.26  
2025 (estimated)
$102.26  
Estimated Total Taxes
$371.67  
Interest
$8.28  
Costs
$38.00  
Deed
$19.00  
Total
$436.95  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Grand Falls Township, Penobscot County 
Map PE037, Plan 03, Lot 47
192500095-1 
Oldenburg, Norman
0.23 acre 
TAX LIABILITY
2022
$39.24  
2023
$42.70  
2024
$41.45  
2025 (estimated)
$41.45  
Estimated Total Taxes
$164.84  
Interest
$4.06  
Costs
$38.00  
Deed
$19.00  
Total
$225.90  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Prentiss Township, Penobscot County 
Map PE038, Plan 04, Lot 21
195400379-1 
Currier, George
0.11 acre with building 
TAX LIABILITY
2022
$115.31  
2023
$125.50  
2024
$134.90  
2025 (estimated)
$134.90  
Estimated Total Taxes
$510.61  
Interest
$11.94  
Costs
$38.00  
Deed
$19.00  
Total
$579.55  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Greenfield Township, Penobscot County 
Map PE039, Plan 04, Lot 14.11
192700148-1 
Bergeron, Marguerite
1.00 acre with building 
TAX LIABILITY
2022
$238.88  
2023
$259.99  
2024
$243.52  
2025 (estimated)
$243.52  
Estimated Total Taxes
$985.91  
Interest
$24.73  
Costs
$38.00  
Deed
$19.00  
Total
$1,067.64  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Orneville Township, Piscataquis County 
Map PI082, Plan 01, Lot 54.1 
218210477-2 
Jaffee, David 
2.00 acres with building 
TAX LIABILITY
2022
$95.82  
2023
$96.81  
2024 
$97.62  
2025 (estimated)
$97.62  
Estimated Total Taxes
$387.87  
Interest
$9.62  
Costs
$38.00  
Deed
$19.00  
Total
$454.49  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Long Pond Township, Somerset County 
Map SO034, Plan 02, Lot 10 
258330039-4 
Rankin, Gregory K.
1.45 acres, 50% ownership 
TAX LIABILITY
2022
$301.84  
2023
$314.90  
2024
$424.33  
2025 (estimated)
$424.33  
Estimated Total Taxes
$1,465.40  
Interest
$30.71  
Costs
$38.00  
Deed
$19.00  
Total
$1,553.11  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Concord Township, Somerset County
Map SO081, Plan 01, Lot 46.2
258180037-1
Gozdek, Joseph, Jr.
0.39 acre
TAX LIABILITY
2022
$72.87  
2023
$76.02  
2024
$83.15  
2025 (estimated)
$83.15  
Estimated Total Taxes
$315.19  
Interest
$7.41  
Costs
$38.00  
Deed
$19.00  
Total
$379.60  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Concord Township, Somerset County
Map SO081, Plan 02, Lot 64.1
258180332-4
Martel, Keith
1.54 acres with building
TAX LIABILITY
2022
$200.13  
2023
$208.79  
2024
$215.73  
2025 (estimated)
$215.73  
Estimated Total Taxes
$840.38  
Interest
$20.36  
Costs
$38.00  
Deed
$19.00  
Total
$917.74  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
T29 Middle Division, Washington County
Map WA009, Plan 02, Lot 6
298020009-2
Elliott, Edward A., Sr. and Ann M.
0.80 acre with building
TAX LIABILITY
2022
$445.41  
2023
$877.24  
2024
$877.20  
2025 (estimated)
$877.20  
Estimated Total Taxes
$3,077.05  
Interest
$85.81  
Costs
$38.00  
Deed
$19.00  
Total
$3,219.86  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
T30 Middle Division, Washington County
Map WA010, Plan 01, Lot 1
298260005-1
Dalton, Kerry
0.00 acre, building on leased land
TAX LIABILITY
2022
$144.50  
2023
$149.94  
2024
$175.68  
2025 (estimated)
$175.68  
Estimated Total Taxes
$645.80  
Interest
$14.67  
Costs
$38.00  
Deed
$19.00  
Total
$717.47  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Brookton Township, Washington County
Map WA028, Plan 01, Lot 6.3
298010136-1
Cropley, Steven W.
2.00 acres
TAX LIABILITY
2022
$84.49  
2023
$87.67  
2024
$100.51  
2025 (estimated)
$100.51  
Estimated Total Taxes
$373.18  
Interest
$8.58  
Costs
$38.00  
Deed
$19.00  
Total
$438.76  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Brookton Township, Washington County
Map WA028, Plan 01, Lot 32
298010162-1
Kinney, Paul
7.50 acres with building
TAX LIABILITY
2022
$160.40  
2023
$386.93  
2024
$457.09  
2025 (estimated)
$457.09  
Estimated Total Taxes
$1,461.51  
Interest
$25.10  
Costs
$38.00  
Deed
$19.00  
Total
$1,543.61  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Edmunds Township, Washington County
Map WA029, Plan 01, Lot 66
298040121-3
Griffin, Michael
6.50 acres
TAX LIABILITY
2022
$71.32  
2023
$74.00  
2024 
$79.51  
2025 (estimated)
$79.51  
Estimated Total Taxes
$304.34  
Interest
$7.24  
Costs
$38.00  
Deed
$19.00  
Total
$368.58  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
Marion Township, Washington County
Map WA031, Plan 01, Lot 61
298100122-1
McMahon, Walter J. et al.
60.00 acres
TAX LIABILITY
2022
$269.20  
2023
$279.33  
2024
$346.59  
2025 (estimated)
$346.59  
Estimated Total Taxes
$1,241.71  
Interest
$27.32  
Costs
$38.00  
Deed
$19.00  
Total
$1,326.03  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for the outstanding 
taxes, interest, deed and other costs if payment is 
received within 90 days of the effective date of this 
resolve. If the payment is not received from the former 
owner or the former owner's heirs or devisees, list and 
sell the property in accordance with the Maine Revised 
Statutes, Title 36, section 943-C.
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.