reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 1502 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 112: WATERCRAFT EXCISE TAX|36 §1502. Excise tax in lieu of property taxes

 §1502. Excise tax in lieu of property taxes The excise tax imposed by this chapter is in lieu of all property taxes on watercraft.   [PL 1983, c. 92, Pt. B, §9 (NEW).]1.  Collection; reimbursement.   [PL 1983, c. 632, Pt. A, §6 (NEW); PL 1983, c. 632, Pt. A, §16 (RP).] Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.SECTION HISTORY PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§A6,A16,B6, B7 (AMD).
36 ME Rev Stat § 1505 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 112: WATERCRAFT EXCISE TAX|36 §1505. Unorganized territory

 §1505. Unorganized territory For the purposes of this chapter, the unorganized territory shall be treated as a municipality. All excise tax payments for watercraft owned by residents of the unorganized territory, nonresidents or a partnership or corporation, domestic or foreign, and principally moored, docked or located or with an established base of operations in the unorganized territory shall be collected and distributed in the same manner as the motor vehicle excise tax.   [PL 1985, c. 459, Pt. C, §13 (AMD).]Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.SECTION HISTORY PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP). PL 1985, c. 459, §C13 (AMD).
36 ME Rev Stat § 1506 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 112: WATERCRAFT EXCISE TAX|36 §1506. Rulemaking

 §1506. Rulemaking After consultation with the Commissioner of Marine Resources, the Commissioner of Inland Fisheries and Wildlife and the Director of the Division of Licensing , Registration and Engineering within the Department of Inland Fisheries and Wildlife, the State Tax Assessor may adopt rules and establish forms and procedures as necessary for the efficient administration and enforcement of the excise tax imposed by this chapter. Rules adopted pursuant to this section are routine technical rules for the purposes of Title 5, chapter 375, subchapter 2-A.   [PL 2009, c. 496, §13 (AMD).]Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.SECTION HISTORY PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP). PL 1983, c. 819, §A60 (AMD). PL 1985, c. 726, §9 (AMD). PL 1987, c. 196, §10 (AMD). PL 1997, c. 526, §14 (AMD). PL 2009, c. 496, §13 (AMD).
36 ME Rev Stat § 1541 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS|36 §1541. Public reserved lots held for payment of taxes

 §1541. Public reserved lots held for payment of taxes The timber and grass claimed on the public reserved lots shall be held to the State for the payment of those taxes which may be lawfully assessed against them.   [PL 1977, c. 679, §5 (RPR).]SECTION HISTORY PL 1973, c. 625, §259 (AMD). PL 1977, c. 679, §5 (RPR).
36 ME Rev Stat § 1542 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS|36 §1542. Payment of owner's interest; discharge

 §1542. Payment of owner's interest; discharge Each owner of timber and grass so assessed may pay the part of the tax so assessed proportioned to his interest in any tract, whether in common or not; and shall receive from the State Tax Assessor a certificate, discharging the tax upon the interest upon which such payment is made.
36 ME Rev Stat § 1543 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS|36 §1543. Each acreage interest forfeited if tax unpaid

 §1543. Each acreage interest forfeited if tax unpaid Each fractional part, or interest represented by acreage, in all such public reserved lots, upon which the state taxes and interest are not paid by the 30th day of March of the year following the assessment shall be forfeited to the State, and whenever such taxes are assessed on a biennial basis, such forfeiture shall occur on the 30th day of March following the 2nd year of the biennium. Any owner may redeem his interest in such public reserved lots by tendering to the State Tax Assessor, within one year after the date of the forfeiture, his proportional part of all the sums due on such lots, and $1 for a release.   [PL 1977, c. 679, §6 (AMD).]SECTION HISTORY PL 1973, c. 625, §260 (AMD). PL 1977, c. 679, §6 (AMD).
36 ME Rev Stat § 1544 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS|36 §1544. Land unredeemed in one year forfeited to State

 §1544. Land unredeemed in one year forfeited to State If any fractional part or interest represented by acreage in such public reserved lots shall not be redeemed as provided in section 1543 at the expiration of one year from the date of the forfeiture, then it shall be and remain wholly forfeited to the State, and shall vest in the State free from all claims by any former owner.
36 ME Rev Stat § 1545 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS|36 §1545. Timber and grass forfeited held for benefit of towns

 §1545. Timber and grass forfeited held for benefit of towns All timber and grass forfeited under section 1544 shall be held in trust by the State for the benefit of the people of Maine and shall be held by the Director of the Bureau of Parks and Lands subject to the same powers and responsibilities as apply to other lands in his custody.   [PL 1995, c. 502, Pt. E, §30 (AMD); PL 2011, c. 657, Pt. W, §7 (REV); PL 2013, c. 405, Pt. A, §24 (REV).]SECTION HISTORY PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §16 (RPR). PL 1995, c. 502, §E30 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §24 (REV).
36 ME Rev Stat § 1546 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS|36 §1546. Division of lots partially forfeited

 §1546. Division of lots partially forfeited The Director of the Bureau of Parks and Lands shall cause a division to be made, if found necessary from time to time, of the public reserved lots which have been partially forfeited, and shall set off and hold the forfeited portions for the benefit of the people of Maine, as provided for in section 1545.   [PL 1995, c. 502, Pt. E, §30 (AMD); PL 2011, c. 657, Pt. W, §7 (REV); PL 2013, c. 405, Pt. A, §24 (REV).]SECTION HISTORY PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §16 (RPR). PL 1995, c. 502, §E30 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §24 (REV).
36 ME Rev Stat § 1547 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS|36 §1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund

 §1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund After such timber and grass shall be wholly forfeited to the State, the State Tax Assessor shall certify to the State Controller the amount of unpaid taxes and interest then outstanding. Such state taxes and interest shall be charged to the Unorganized Territory Education and Services Fund.   [PL 1979, c. 666, §41 (AMD).]SECTION HISTORY PL 1973, c. 625, §261 (AMD). PL 1979, c. 666, §41 (AMD).
36 ME Rev Stat § 1601 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1601. Unorganized Territory Tax District

 §1601. Unorganized Territory Tax District The Legislature hereby creates a tax district to be known as the Unorganized Territory Tax District. It shall include all of the unorganized territory of the State and any areas which may subsequently become a part thereof.   [PL 1977, c. 698, §8 (NEW).]SECTION HISTORY PL 1977, c. 698, §8 (NEW).
36 ME Rev Stat § 1602 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1602. Annual tax

 §1602. Annual tax 1.  Annual levy of tax.  A tax, to be known as the Unorganized Territory Educational and Services Tax, shall be levied each year upon all nonexempt real and personal property located in the Unorganized Territory Tax District on April 1st of each year. The State Tax Assessor shall fix the status of all taxpayers and of all such property as of that date.   [PL 1977, c. 698, §8 (NEW).] 2.  Computation and determination of tax.  The tax shall be computed and apportioned on the basis of the State Tax Assessor's determination of the value of that property.   [PL 1977, c. 698, §8 (NEW).] 3.  Determination of original tax.  The State Tax Assessor shall determine the amount of tax due from each taxpayer. The State Tax Assessor shall notify each taxpayer in writing, not later than August 1st annually.   [PL 1989, c. 508, §11 (AMD).] 4.  Establishment of mill rate.     A. The State Tax Assessor shall establish a separate mill rate for each county, which is calculated to raise the amount certified by the Legislature as the cost of county-provided services in the unorganized territory.   [PL 1983, c. 471, §16 (NEW).]B. The State Tax Assessor shall establish a district-wide mill rate calculated to raise the cost of all other portions of the municipal cost component certified by the Legislature.   [PL 2007, c. 541, Pt. F, §3 (AMD).]B-1.   [PL 1991, c. 622, Pt. T, §1 (RP).]C. The rates calculated under paragraphs A and B shall be added and rounded to the next highest 1/4 of a mill to determine the mill rate for the municipal cost component which will be assessed against the taxable property in each county.   [PL 1983, c. 471, §16 (NEW).][PL 2007, c. 541, Pt. F, §3 (AMD).] 5.  Due dates; interest.  Taxes levied under this section must be paid to the State Tax Assessor on or before October 1st of each year. A person who fails to pay the tax on or before October 1st is liable for interest on the tax pursuant to section 186, except that the rate of interest beginning on October 1, 2019 equals the maximum rate posted on the Treasurer of State's publicly accessible website according to section 505, subsection 4.   [PL 2019, c. 401, Pt. A, §17 (NEW).] SECTION HISTORY PL 1977, c. 698, §8 (NEW). PL 1981, c. 364, §24 (AMD). PL 1983, c. 471, §16 (AMD). PL 1985, c. 458, §1 (AMD). PL 1989, c. 508, §11 (AMD). PL 1989, c. 881, §1 (AMD). PL 1991, c. 622, §T1 (AMD). PL 2007, c. 541, Pt. F, §3 (AMD). PL 2019, c. 401, Pt. A, §17 (AMD).
36 ME Rev Stat § 1603 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1603. Definition of "municipal cost component"

 §1603. Definition of "municipal cost component" 1.  Definition.  For the purposes of this chapter, "municipal cost component" means the cost of funding services in the Unorganized Territory Tax District that would not be borne by the State if the Unorganized Territory Tax District were a municipality, but does not include a state cost allocation charge, including, without limitation, reimbursement to the General Fund for departmental functions such as accounting, personnel administration and supervision. "Municipal cost component" also includes the cost of funding obligations of the unorganized territory under the terms of a tax increment financing district approved by the Commissioner of Economic and Community Development pursuant to Title 30-A, chapter 206. The "municipal cost component" includes, but is not limited to:   A. The cost of education, as would be determined by the Essential Programs and Services Funding Act if the unorganized territory were a municipality;   [PL 2005, c. 686, Pt. A, §65 (AMD).]B. The cost of services the state funds in the unorganized territory that are funded locally by a municipality; the cost of forest fire protection to be included in the cost component must be determined in accordance with Title 12, section 9205-A and collected in the same manner as other portions of the municipal cost component;   [PL 2007, c. 627, §34 (AMD).]C. The cost of reimbursement by the State for services a county provides to the unorganized territory in accordance with Title 30-A, chapter 305. A county may not be reimbursed for services provided on or after January 1, 1979, unless a legislative allocation is obtained pursuant to this chapter. If a county receives, in addition to its budget, funds that are designated by the Legislature for a specific purpose and the county does not spend those funds for that specific purpose in that fiscal year, then the reimbursement under this chapter to that county for the next fiscal year must be reduced by an amount equal to the amount of funds so designated that were not expended for that specific purpose; and   [PL 2007, c. 627, §34 (AMD).]D. The cost for payments that the unorganized territory is required to make pursuant to the terms of a tax increment financing district approved by the Commissioner of Economic and Community Development pursuant to Title 30-A, chapter 206 with respect to taxable property in the Unorganized Territory Tax District.   [PL 2009, c. 619, Pt. B, §1 (AMD).][PL 2009, c. 619, Pt. B, §1 (AMD).] SECTION HISTORY PL 1977, c. 698, §8 (NEW). PL 1979, c. 440, §1 (AMD). PL 1979, c. 646, §3 (AMD). PL 1983, c. 471, §17 (AMD). PL 1983, c. 556, §19 (AMD). PL 1987, c. 737, §§C80,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,C10 (AMD). RR 1993, c. 1, §107 (COR). PL 1995, c. 565, §1 (AMD). PL 1999, c. 554, §1 (AMD). PL 2005, c. 683, §A65 (AMD). PL 2007, c. 627, §34 (AMD). PL 2009, c. 619, Pt. B, §1 (AMD).
36 ME Rev Stat § 1604 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1604. Determination; procedure

 §1604. Determination; procedure 1.  Recommendation to the Legislature.  The administrator of the unorganized territory shall submit to the Legislature, by March 1st, annually, a bill listing the requests of all counties and agencies under this chapter.   [PL 1985, c. 459, Pt. C, §14 (RPR).] 2.  Legislative determination of municipal cost components.  The Legislature shall consider the requests for funding under this chapter and by June 1st of each year enact legislation determining the amounts of the municipal cost component for services provided by each county and the amount of all other portions of the municipal cost component.   [PL 1985, c. 459, Pt. C, §14 (RPR).] 2-A.  Legislative amendment of components.  Notwithstanding subsection 2, the Legislature may amend enacted legislation that determines the amounts of the municipal cost components.   [PL 1991, c. 528, Pt. LL, §2 (NEW); PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 591, Pt. LL, §2 (NEW).] 3.  Contracts.  Each county or agency which contracts with another entity to provide services funded under this chapter shall enter into a written contract with the providing agency. A copy of each contract shall be maintained in the office of the county or agency entering into the contract. A copy of each contract shall be provided to the fiscal administrator of the unorganized territory who shall maintain copies in his office.   [PL 1985, c. 459, Pt. C, §14 (NEW).] 4.  Property.  All real and personal property which is purchased to provide services for which reimbursement is requested under this chapter shall be held by the State or county in trust for the unorganized territory. Any income from the use or sale of that property held by the State shall be credited to the Unorganized Territory Education and Services Fund. Income from the use or sale of that property held by a county shall be credited to the unorganized territory fund of that county.   [PL 1985, c. 459, Pt. C, §14 (NEW).] When it is proposed that an area of the unorganized territory becomes organized into a town or plantation, the fiscal administrator of the unorganized territory shall make recommendations to the Legislature regarding the disposition of property obtained with funds under this chapter.   [PL 1985, c. 459, Pt. C, §14 (NEW).]SECTION HISTORY PL 1977, c. 698, §8 (NEW). PL 1979, c. 520, §§8,9 (AMD). PL 1981, c. 364, §§25,26 (AMD). PL 1981, c. 702, §J (AMD). PL 1983, c. 471, §18 (AMD). PL 1983, c. 827, §4 (AMD). PL 1985, c. 459, §C14 (RPR). PL 1991, c. 528, §LL2 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §LL2 (AMD).
36 ME Rev Stat § 1607 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1607. Meaning of letters used in lists

 §1607. Meaning of letters used in lists In the lists made by the State Tax Assessor, in accordance with this chapter, for purposes of valuation and assessment, the following initial letters mean as follows: The letter "T." when used alone means Township; the letter "R." when used alone means Range; the letter "N." when used alone means North; "E." means East; "S." means South; "W." means West; the letters "N.W." means North West; "N.E." means North East; "S.W." means South West; and "S.E." means South East.   [PL 1979, c. 666, §42 (NEW).]SECTION HISTORY PL 1979, c. 666, §42 (NEW).
36 ME Rev Stat § 1608 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1608. Financial report

 §1608. Financial report The fiscal administrator of the unorganized territory shall, by March 1st annually, publish a financial report of the status of the Unorganized Territory Education and Services Fund subject to the following provisions.   [PL 1989, c. 857, §78 (AMD).]1.  Record of financial transactions.  It shall contain a record of all financial transactions of the fund during the preceding fiscal year, including an itemized list of receipts and disbursements from the fund. It shall also contain an itemized record showing the sources of all revenue received by the fund and showing all disbursements for each agency under the municipal cost component by major items of expense comparable with the approved budgetary expenditure classifications under the captions of personal services, contractual services, commodities, debt service and capital expenditures.   [PL 1983, c. 508, §2 (NEW).] 2.  Statement of assets, liabilities, reserves and surplus.  It shall contain an itemized statement of the assets, liabilities, reserves and surpluses of the fund under each municipal cost component.   [PL 1983, c. 508, §2 (NEW).] 3.  Copies for distribution.  Copies of the report shall be given to each member of the Legislature and to each county commissioner in each county which contains unorganized territory. Copies shall be made available in convenient locations for taxpayers in the unorganized territory.   [PL 1983, c. 508, §2 (NEW).] 4.  Statement of availability.  All tax bills issued under this chapter shall include a statement that the report required by this section is available, if requested.   [PL 1985, c. 459, Pt. C, §17 (NEW).] SECTION HISTORY PL 1983, c. 508, §2 (NEW). PL 1985, c. 459, §§C16,17 (AMD). PL 1985, c. 603, §8 (AMD). PL 1989, c. 857, §78 (AMD).
36 ME Rev Stat § 1609 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1609. Audit of municipal cost component and the Unorganized Territory Education and Services Fund

 §1609. Audit of municipal cost component and the Unorganized Territory Education and Services Fund The Unorganized Territory Education and Services Fund and each account of the municipal cost component must be audited annually. The audit must cover the last entire fiscal year and be completed no later than February 1st following the end of each fiscal year. The expenses of these auditing services are part of the municipal cost component and are paid out of the Unorganized Territory Education and Services Fund. The audit must be performed in accordance with generally accepted auditing standards and procedures pertaining to governmental accounting and must include a management letter covering the audit of the operational aspects of the fund, as well as suggestions that the auditor determines advisable for the proper administration of the fund. The auditor shall produce the audit report on the forms required by the accounting system established by the Office of the State Auditor in Title 5, section 243.   [PL 1989, c. 857, §79 (AMD); PL 2013, c. 16, §10 (REV).]The audit must include an accounting of receipts, expenditures, disbursements, allocations, apportionments and methods for calculating requests for transfers from the fund covering each account of the municipal cost component and the Unorganized Territory Education and Services Fund. The audit must also include a review of the accounting procedure used by agencies or governmental entities receiving transfers from the fund to determine whether the expenditures and transfers from the fund have been used in compliance with laws of this State.   [PL 1989, c. 857, §79 (AMD).]SECTION HISTORY PL 1983, c. 508, §2 (NEW). PL 1989, c. 857, §79 (AMD). PL 2013, c. 16, §10 (REV).
36 ME Rev Stat § 1610 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1610. Adjustment (REPEALED)

 §1610. Adjustment (REPEALED)SECTION HISTORY PL 1985, c. 458, §2 (NEW). PL 2007, c. 438, §29 (RP).