reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 507 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §507. Taxpayer information

 §507. Taxpayer information A municipality that issues a property tax bill to a taxpayer must issue the following information.   [PL 2007, c. 432, §1 (RPR); PL 2007, c. 432, §2 (AFF).]1.  Reductions to tax.  The property tax bill must contain a statement or calculation that demonstrates the amount or percentage by which the taxpayer's tax has been reduced by the distribution of state-municipal revenue sharing, state reimbursement for the Maine resident homestead property tax exemption and state aid for education. The State Tax Assessor shall annually provide each municipality with the amount of state-municipal revenue sharing and state aid for education subject to identification under this section.   [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).] 2.  Distribution to education and government.  The property tax bill must indicate the percentage of property taxes distributed to education and local, county and state government.   [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).] 3.  Indebtedness.  The property tax bill must indicate the outstanding bonded indebtedness of the issuing municipality as of the date the bill is issued.   [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).] 4.  Due date and interest.  Each property tax bill issued by a municipality must clearly state the date interest will begin to accrue on delinquent taxes.   [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).] SECTION HISTORY PL 1983, c. 855, §3 (NEW). PL 1985, c. 227 (AMD). PL 1985, c. 376 (AMD). PL 1997, c. 643, §HHH2 (AMD). PL 1997, c. 643, §HHH10 (AFF). PL 2007, c. 432, §1 (RPR). PL 2007, c. 432, §2 (AFF).
36 ME Rev Stat § 508 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 1: GENERAL PROVISIONS|36 §508. Service charges

 §508. Service charges 1.  Imposition.  A municipality may impose service charges on the owner of residential property, other than student housing or parsonages, that is totally exempt from taxation under section 652 and that is used to provide rental income. Such service charges must be calculated according to the actual cost of providing municipal services to that real property and to the persons who use that property, and revenues derived from the charges must be used to fund, to the extent possible, the costs of those services. The municipal legislative body shall identify those institutions and organizations upon which service charges are to be levied.   A municipality that imposes service charges on any institution or organization must impose those service charges on every similarly situated institution or organization. For the purposes of this section, "municipal services" means all services provided by a municipality other than education and welfare.   [PL 2007, c. 627, §12 (NEW).] 2.  Limitation.  The total service charges levied by a municipality on any institution or organization under this section may not exceed 2% of the gross annual revenues of the institution or organization. In order to qualify for this limitation, the institution or organization must file with the municipality an audit of the revenues of the institution or organization for the year immediately prior to the year in which the service charge is levied. The municipal officers shall abate the portion of the service charge that exceeds 2% of the gross annual revenues of the institution or organization.   [PL 2007, c. 627, §12 (NEW).] 3.  Administration.  Municipalities shall adopt any ordinances necessary to carry out the provisions of this section. Determinations of service charges may be appealed in accordance with an appeals process provided by municipal ordinance. Unpaid service charges may be collected in the manner provided in Title 38, section 1208.   [PL 2007, c. 627, §12 (NEW).] SECTION HISTORY PL 2007, c. 627, §12 (NEW).
36 ME Rev Stat § 551 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §551. Real estate; defined

 §551. Real estate; defined Real estate, for the purposes of taxation under this Part, includes all lands in the State and all buildings, mobile homes, camper trailers and other things that are affixed to land, together with any appurtenant water power, shore privileges and rights, forests and mineral deposits; interests and improvements in land, the fee of which is in the State; interests by contract or otherwise in real estate exempt from taxation; and lines of electric light and power companies. Buildings, mobile homes, camper trailers and other things that are affixed to leased land or land not owned by the owner of the buildings must be taxed as real estate in the place where that land is located. Mobile homes, except stock in trade, are considered real estate for purposes of taxation under this Part.   [PL 2007, c. 627, §13 (AMD).]SECTION HISTORY PL 1967, c. 271, §1 (AMD). PL 1971, c. 235, §1 (AMD). PL 1975, c. 252, §14 (AMD). PL 2007, c. 627, §13 (AMD).
36 ME Rev Stat § 552 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §552. -- tax lien

 §552. -- tax lien There shall be a lien to secure the payment of all taxes legally assessed on real estate as defined in section 551, provided in the inventory and valuation upon which the assessment is made there shall be a description of the real estate taxed sufficiently accurate to identify it. Such lien shall take precedence over all other claims on said real estate and shall continue in force until the taxes are paid or until said lien is otherwise terminated by law.
36 ME Rev Stat § 553 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §553. -- where taxed

 §553. -- where taxed All real estate shall be taxed in the place where it is to the owner or person in possession, whether resident or nonresident.
36 ME Rev Stat § 554 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §554. Mortgaged real estate; taxes; payment

 §554. Mortgaged real estate; taxes; payment In cases of mortgaged real estate, the mortgagor, for the purposes of taxation, shall be deemed the owner, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner. Any mortgagee of real estate, on which any taxes remain unpaid for a period of 8 months after the taxes are assessed, may pay such taxes, and the amount so paid together with interest and costs thereon shall become a part of the mortgage debt and shall bear interest at the same rate as the lowest rate of interest provided for in any of the notes secured by any mortgage on that real estate held by such mortgagee.
36 ME Rev Stat § 555 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §555. Tenants in common and joint tenants

 §555. Tenants in common and joint tenants A tenant in common or a joint tenant may be considered sole owner for the purposes of taxation, unless the tenant notifies the assessor on or before April 1st in the year in which a separate assessment is first requested what the tenant's interest is and provides an accurate description of the tenant's interest in the property on a form provided by the State Tax Assessor.   [PL 2019, c. 401, Pt. A, §7 (AMD).]SECTION HISTORY PL 2019, c. 401, Pt. A, §7 (AMD).
36 ME Rev Stat § 556 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §556. Landlord and tenant

 §556. Landlord and tenant When a tenant paying rent for real estate is taxed therefor, the tenant may retain out of the tenant's rent half of the taxes paid by the tenant. When a landlord is taxed for such real estate, the landlord may recover half of the taxes paid by the landlord and the landlord's rent in the same action against the tenant, unless there is an agreement to the contrary.   [PL 2019, c. 501, §18 (AMD).]SECTION HISTORY PL 2019, c. 501, §18 (AMD).
36 ME Rev Stat § 557 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §557. Assessment; continued until notice of transfer

 §557. Assessment; continued until notice of transfer When assessors continue to assess real estate to the person to whom it was last assessed, such assessment is valid, although the ownership or occupancy has changed, unless previous written notice to the assessors has been given of such change and of the name of the person to whom it has been transferred or surrendered.
36 ME Rev Stat § 557-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §557-A. Assessment; unknown owner

 §557-A. Assessment; unknown owner In the case of real property for which no owner is known to the assessors for at least the preceding 20 tax years and for which the assessor has, with reasonable diligence, attempted to determine ownership, the following assessment procedure must be used.   [PL 1993, c. 422, §3 (AMD).]Property of an unknown owner is assessed as other property, except that the owner must be indicated as "unknown." Additionally, the assessing must be advertised once a week for 3 consecutive weeks in a newspaper of general circulation in the county in which the property is located. The notice must describe the real estate that is being assessed so that a reasonable person may know, with probable certainty, what premises are subject to tax, together with a statement that the property is assessed to an unknown owner as the result of the failure of a reasonable search to ascertain an owner of record. This newspaper publication is sufficient legal notice of that assessment. At the time of this publication, a copy of the same notice must be sent by certified mail, return receipt requested, to each abutting property owner.   [PL 1993, c. 422, §3 (AMD).]If the owner of property is still unknown, after use of this notice procedure for assessment purposes, the tax collector and treasurer shall use the same procedure for those notices required under sections 942 and 943.   [PL 1993, c. 422, §3 (AMD).]SECTION HISTORY PL 1987, c. 617 (NEW). PL 1993, c. 422, §3 (AMD).
36 ME Rev Stat § 558 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §558. Taxes prorated between seller and purchaser

 §558. Taxes prorated between seller and purchaser A purchaser of real estate may agree with the previous owner or party to whom the real estate was formerly taxed to pay the pro rata or proportional share of taxes. Unless otherwise specified by the parties to the agreement, the taxes shall be prorated over the period of the fiscal year of the municipality in which the land is located.   [PL 1981, c. 23 (RPR).]SECTION HISTORY PL 1981, c. 23 (RPR).
36 ME Rev Stat § 558-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §558-A. Liability for failure to pay prorated property taxes

 §558-A. Liability for failure to pay prorated property taxes 1.  Civil action authorized.  If after a real estate closing in which the parties have prorated property taxes pursuant to section 558, any party knowingly fails to pay that party's share of the taxes, which results in a lien being filed, any other party to the transaction who pays the taxes that are owed by the delinquent party may recover in a civil action from the delinquent party the amount of unpaid taxes, costs incurred in releasing the lien and reasonable attorney's fees.   [PL 2007, c. 687, §1 (NEW).] 2.  Effect on credit rating.  If a party prevails in an action filed under subsection 1 and a record of a lien in that party's name has been placed in that party's file with a consumer reporting agency, that lien must be considered inaccurate information under 15 United States Code, Section 1681i if the party requesting relief submits a copy of the court judgment and proof of payment of the lien to the consumer reporting agency.   [PL 2013, c. 588, Pt. C, §19 (AMD).] SECTION HISTORY PL 2007, c. 687, §1 (NEW). PL 2013, c. 588, Pt. C, §19 (AMD).
36 ME Rev Stat § 559 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §559. Deceased persons

 §559. Deceased persons Until notice is given to the assessors of the division of the estate and the name of the several heirs or devisees, the undivided real estate of a deceased person may be taxed to his heirs or devisees, or may be taxed to his personal representative.   [PL 1979, c. 540, §42-A (AMD).]1.  Heirs or devisees.  A tax to the heirs or devisees may be made without designating any of them by name and each heir or devisee shall be liable for the whole of such tax. Any heir or devisee so taxed may recover of the other heirs or devisees their portions thereof when paid by him. In an action to recover the tax paid, the undivided shares of such heirs or devisees in the real estate, upon which such tax has been paid, may be attached on mesne process or taken on execution issued on a judgment recovered in an action therefor.   2.  Personal representative.  A tax to the personal representative shall be collected of him the same as a tax assessed against him in his private capacity. Such tax shall be a charge against the estate and shall be allowed by the judge of probate; but when the personal representative notifies the assessors that he has no funds of the estate to pay such tax and gives them the names of the heirs or devisees, and the proportions of their interests in the real estate to the best of his knowledge, the real estate shall no longer be taxed to him.   [PL 1979, c. 540, §42-B (AMD).] SECTION HISTORY PL 1979, c. 540, §§42A,42B (AMD).
36 ME Rev Stat § 560 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §560. Bank's real estate

 §560. Bank's real estate All real estate, including vaults and safe deposit plants, in the State owned by any bank incorporated by this State, or by any national bank or banking association, or by any corporation organized under the laws of this State for the purpose of doing a loan, trust or banking business and having a capital divided into shares shall be taxed in the place where that property is situated to said bank, banking association or corporation. This section does not apply to loan and building associations.
36 ME Rev Stat § 561 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §561. Railroad buildings

 §561. Railroad buildings The buildings of every railroad corporation or association, whether within or without the located right-of-way, its lands and fixtures outside of its located right-of-way, and so much of its located right-of-way over which all railroad service has been abandoned, are subject to taxation in the places in which the same are situated, as other property is taxed therein, and shall be regarded as nonresident land.   [PL 1969, c. 5 (AMD).]SECTION HISTORY PL 1969, c. 5 (AMD).
36 ME Rev Stat § 562 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §562. Standing wood, bark and timber; taxed to purchaser

 §562. Standing wood, bark and timber; taxed to purchaser Whenever the owner of real estate notifies the assessors that any part of the wood, bark and timber standing thereon has been sold by contract in writing, and exhibits to them proper evidence, they shall tax such wood, bark and timber to the purchaser. A lien is created on such wood, bark and timber for the payment of such taxes, and may be enforced by the collector by a sale thereof when cut, as provided in section 991.
36 ME Rev Stat § 563 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §563. Forest land; policy

 §563. Forest land; policy It is declared to be the public policy of the State, by which all officials of the State and of its municipal subdivisions are to be guided in the performance of their official duties, to encourage by the maintenance of adequate incentive the operation of all forest lands on a sustained yield basis by their owners, and to establish and maintain uniformity in methods of assessment for purposes of taxation according to the productivity of the land, giving due weight in the determination of assessed value to location and public facilities as factors contributing to advantage in operation.
36 ME Rev Stat § 564 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §564. -- assessment

 §564. -- assessment An assessment of forest land for purposes of taxation shall be held to be in excess of just value by any court of competent jurisdiction, upon proof by the owner that the tax burden imposed by the assessment creates an incentive to abandon the land, or to strip the land, or otherwise to operate contrary to the public policy declared in section 563. In proof of his contention the owner shall show that by reason of the burden of the tax he is unable by efficient operation of the forest land on a sustained yield basis to obtain an adequate annual net return commensurate with the risk involved.   For the purposes of this section forest land shall be held to include any single tract of land exceeding 25 acres in area under one ownership which is devoted to the growing of trees for the purpose of cutting for commercial use.
36 ME Rev Stat § 565 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2: REAL PROPERTY TAXES|36 §565. Forestry Appeal Board (REPEALED)

 §565. Forestry Appeal Board (REPEALED)SECTION HISTORY PL 1965, c. 426, §1 (NEW). PL 1973, c. 592, §5 (RP). PL 1973, c. 645, §1 (REEN). PL 1977, c. 549, §1 (RP).
36 ME Rev Stat § 571 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §571. Title

 §571. Title This subchapter may be cited as the "Maine Tree Growth Tax Law."   [PL 1971, c. 616, §8 (NEW).]SECTION HISTORY PL 1971, c. 616, §8 (NEW).
36 ME Rev Stat § 572 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §572. Purpose

 §572. Purpose It has for many years been the declared public policy of the State of Maine, as stated in sections 563 and 564, to tax all forest lands according to their productivity and thereby to encourage their operation on a sustained yield basis. However, the present system of ad valorem taxation does not always accomplish that objective. It has caused inadequate taxation of some forest lands and excessive taxation and forfeiture of other forest lands.   [PL 1979, c. 127, §196 (AMD).]It is declared to be the public policy of this State that the public interest would be best served by encouraging forest landowners to retain and improve their holdings of forest lands upon the tax rolls of the State and to promote better forest management by appropriate tax measures in order to protect this unique economic and recreational resource.   [PL 1971, c. 616, §8 (NEW).]This subchapter implements the 1970 amendment of Section 8 of Article IX of the Maine Constitution providing for valuation of timberland and woodlands according to their current use by means of a classification and averaging system designed to provide efficient administration.   [PL 1973, c. 308, §1 (NEW).]Therefore, this subchapter is enacted for the purpose of taxing forest lands generally suitable for the planting, culture and continuous growth of forest products on the basis of their potential for annual wood production in accordance with the following provisions.   [PL 1971, c. 616, §8 (NEW).]SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §1 (AMD). PL 1979, c. 127, §196 (AMD).
36 ME Rev Stat § 574 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §574. Applicability (REPEALED)

 §574. Applicability (REPEALED)SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §3 (AMD). PL 1981, c. 517, §4 (AMD). PL 1981, c. 625, §2 (AMD). PL 1989, c. 555, §15 (RP).
36 ME Rev Stat § 574-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §574-A. Ineligibility

 §574-A. Ineligibility The Legislature finds that when the value of a recreational use lease of forest land exceeds the value of the tree growth that can be extracted from that land on a sustained basis per acre as determined pursuant to section 576, then the land is no longer primarily used for the continuous growth of forest products. This finding is sufficient cause to remove from taxation under this subchapter those parcels that are more valuable for recreational use and are being leased on that basis. Therefore, notwithstanding sections 573 and 574-B, a parcel of forest land that is leased for consideration to any person to use for recreational purposes does not qualify for taxation under this subchapter if that parcel of land exceeds 100 acres and if the consideration for that lease per acre exceeds the value of the growth that can be extracted on a sustained basis per acre as determined pursuant to section 576. The owner of the leased parcels shall submit a copy of the lease or leases on land subject to taxation under this subchapter to the State Tax Assessor for land in the unorganized territory and to the municipal assessors for land in municipalities. The State Tax Assessor or the municipal assessor shall determine whether the value of the lease exceeds the sustained growth value. If the value of the lease is determined to exceed the sustained growth value, the owner of the forest land has 60 days from the date of receipt of notice of that determination to either terminate the lease, amend the lease to comply with the requirements of this section or withdraw the land covered by the lease from taxation under this subchapter. A withdrawal pursuant to this section is subject to the provisions of section 581.   [PL 2007, c. 627, §14 (AMD).]SECTION HISTORY PL 1987, c. 755 (NEW). PL 1989, c. 508, §9 (AMD). PL 2007, c. 627, §14 (AMD).