reglab/housing_qa huggingface dataset:
34 ME Rev Stat § 591 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 2: JAILS AND PRISONERS|Chapter 63: STATE PRISON|Subchapter 1: PRISON OFFICIALS AND PERSONNEL|Article 2: OFFICIALS GENERALLY|34 §591. Power of officers; uniforms (REPEALED)

 §591. Power of officers; uniforms (REPEALED)SECTION HISTORY PL 1969, c. 506, §2 (AMD). PL 1975, c. 385, §1 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 592 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 2: JAILS AND PRISONERS|Chapter 63: STATE PRISON|Subchapter 1: PRISON OFFICIALS AND PERSONNEL|Article 2: OFFICIALS GENERALLY|34 §592. Overseers (REPEALED)

 §592. Overseers (REPEALED)SECTION HISTORY PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 593 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 2: JAILS AND PRISONERS|Chapter 63: STATE PRISON|Subchapter 1: PRISON OFFICIALS AND PERSONNEL|Article 2: OFFICIALS GENERALLY|34 §593. Neglect of subordinate officers (REPEALED)

 §593. Neglect of subordinate officers (REPEALED)SECTION HISTORY PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 594 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 2: JAILS AND PRISONERS|Chapter 63: STATE PRISON|Subchapter 1: PRISON OFFICIALS AND PERSONNEL|Article 2: OFFICIALS GENERALLY|34 §594. Officers suffering an escape or allowing convict to go at large (REPEALED)

 §594. Officers suffering an escape or allowing convict to go at large (REPEALED)SECTION HISTORY PL 1975, c. 499, §57 (RP).
34 ME Rev Stat § 595 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 2: JAILS AND PRISONERS|Chapter 63: STATE PRISON|Subchapter 1: PRISON OFFICIALS AND PERSONNEL|Article 2: OFFICIALS GENERALLY|34 §595. If resisted, officers shall use force (REPEALED)

 §595. If resisted, officers shall use force (REPEALED)SECTION HISTORY PL 1969, c. 506, §3 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 631 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 2: JAILS AND PRISONERS|Chapter 63: STATE PRISON|Subchapter 1: PRISON OFFICIALS AND PERSONNEL|Article 3: PHYSICIAN|34 §631. Appointment and duties (REPEALED)

 §631. Appointment and duties (REPEALED)SECTION HISTORY PL 1971, c. 397, §2 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 661 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 2: JAILS AND PRISONERS|Chapter 63: STATE PRISON|Subchapter 1: PRISON OFFICIALS AND PERSONNEL|Article 4: CHAPLAIN|34 §661. Duties (REPEALED)

 §661. Duties (REPEALED)SECTION HISTORY PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2331 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2331. Authority to receive involuntary patients (REPEALED)

 §2331. Authority to receive involuntary patients (REPEALED)SECTION HISTORY PL 1967, c. 128 (AMD). PL 1973, c. 547, §§15-17 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2332 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2332. Medical certification; standard nonjudicial procedure (REPEALED)

 §2332. Medical certification; standard nonjudicial procedure (REPEALED)SECTION HISTORY PL 1965, c. 151, §1 (AMD). PL 1973, c. 547, §18 (RP).
34 ME Rev Stat § 2332-A (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2332-A. Emergency restraint and transportation (REPEALED)

 §2332-A. Emergency restraint and transportation (REPEALED)SECTION HISTORY PL 1975, c. 559, §6 (NEW). PL 1977, c. 629, §1 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2333 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2333. Emergency procedure (REPEALED)

 §2333. Emergency procedure (REPEALED)SECTION HISTORY PL 1965, c. 151, §2 (AMD). PL 1973, c. 547, §19 (RPR). PL 1973, c. 716, §6 (RPR). PL 1973, c. 788, §175 (AMD). PL 1975, c. 559, §§7,8 (AMD). PL 1977, c. 429, §3 (RPR). PL 1977, c. 629, §2 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2333-A (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2333-A. Emergency procedure; reasonable certainty of severe physical impairment or injury (REPEALED)

 §2333-A. Emergency procedure; reasonable certainty of severe physical impairment or injury (REPEALED)SECTION HISTORY PL 1973, c. 716, §7 (NEW). PL 1975, c. 559, §9 (RP).
34 ME Rev Stat § 2334 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2334. Judicial procedure and commitment (REPEALED)

 §2334. Judicial procedure and commitment (REPEALED)SECTION HISTORY PL 1973, c. 547, §20 (RPR). PL 1973, c. 716, §8 (RPR). PL 1975, c. 559, §§10-14 (AMD). PL 1977, c. 429, §4 (RPR). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2335 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2335. Hospitalization by United States agency (REPEALED)

 §2335. Hospitalization by United States agency (REPEALED)SECTION HISTORY PL 1973, c. 547, §21 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2336 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2336. Transfers from out-of-state institutions (REPEALED)

 §2336. Transfers from out-of-state institutions (REPEALED)SECTION HISTORY PL 1973, c. 547, §22 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2337 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2337. Members of Armed Forces; status (REPEALED)

 §2337. Members of Armed Forces; status (REPEALED)SECTION HISTORY PL 1973, c. 547, §23 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2338 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 1: ADMISSION PROCEDURES|34 §2338. Transportation; temporary (REPEALED)

 §2338. Transportation; temporary (REPEALED)SECTION HISTORY PL 1973, c. 547, §24 (RP).
34 ME Rev Stat § 2371 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 2: POST-ADMISSION PROVISIONS|34 §2371. Notice of hospitalization (REPEALED)

 §2371. Notice of hospitalization (REPEALED)SECTION HISTORY PL 1973, c. 547, §24 (RP).
34 ME Rev Stat § 2372 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 2: POST-ADMISSION PROVISIONS|34 §2372. Medical examination of new patients (REPEALED)

 §2372. Medical examination of new patients (REPEALED)SECTION HISTORY PL 1973, c. 547, §25 (AMD). PL 1973, c. 716, §9 (AMD). PL 1975, c. 559, §15 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2373 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 2: POST-ADMISSION PROVISIONS|34 §2373. Transfer of patients (REPEALED)

 §2373. Transfer of patients (REPEALED)SECTION HISTORY PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2374 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 2: POST-ADMISSION PROVISIONS|34 §2374. Discharge (REPEALED)

 §2374. Discharge (REPEALED)SECTION HISTORY PL 1969, c. 141 (RPR). PL 1973, c. 349, §1 (AMD). PL 1973, c. 547, §§26,27 (AMD). PL 1981, c. 59, §1 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2375 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 2: POST-ADMISSION PROVISIONS|34 §2375. Convalescent status; rehospitalization (REPEALED)

 §2375. Convalescent status; rehospitalization (REPEALED)SECTION HISTORY PL 1973, c. 349, §§2,3 (AMD). PL 1981, c. 59, §§2,3 (AMD). PL 1983, c. 459, §5 (RP).
34 ME Rev Stat § 2376 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 2: POST-ADMISSION PROVISIONS|34 §2376. Right to release; application for judicial determination (REPEALED)

 §2376. Right to release; application for judicial determination (REPEALED)SECTION HISTORY PL 1973, c. 349, §4 (AMD). PL 1973, c. 547, §28 (RP). PL 1973, c. 625, §239B (RP).
34 ME Rev Stat § 2377 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 2: POST-ADMISSION PROVISIONS|34 §2377. Rehearing to determine need for continuing hospitalization (REPEALED)

 §2377. Rehearing to determine need for continuing hospitalization (REPEALED)SECTION HISTORY PL 1973, c. 547, §28 (RP).
34 ME Rev Stat § 2378 (2021)
2021 Maine Revised Statutes|TITLE 34: PUBLIC INSTITUTIONS AND CORRECTIONS|Part 4: MENTAL HEALTH AND HOSPITALS|Chapter 191: HOSPITALIZATION OF MENTALLY ILL|Subchapter 3: INVOLUNTARY HOSPITALIZATION|Article 2: POST-ADMISSION PROVISIONS|34 §2378. Failure of patient to return (REPEALED)

 §2378. Failure of patient to return (REPEALED)SECTION HISTORY PL 1979, c. 623, §2 (NEW). PL 1983, c. 459, §5 (RP).
36 ME Rev Stat § 291 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 101: GENERAL PROVISIONS|Subchapter 3: PROPERTY TAX APPEALS|Article 1: MUNICIPAL VALUATION APPEALS BOARD|36 §291. Membership, creation (REPEALED)

 §291. Membership, creation (REPEALED)SECTION HISTORY PL 1969, c. 502, §3 (RPR). PL 1975, c. 545, §2 (AMD). PL 1975, c. 771, §399 (AMD). PL 1977, c. 604, §36 (AMD). PL 1983, c. 812, §266 (AMD). PL 1985, c. 764, §7 (RP).
36 ME Rev Stat § 292 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 101: GENERAL PROVISIONS|Subchapter 3: PROPERTY TAX APPEALS|Article 1: MUNICIPAL VALUATION APPEALS BOARD|36 §292. Duties, procedures (REPEALED)

 §292. Duties, procedures (REPEALED)SECTION HISTORY PL 1969, c. 502, §3 (RPR). PL 1975, c. 272, §33 (AMD). PL 1975, c. 545, §3 (AMD). PL 1975, c. 628, §2 (RPR). PL 1975, c. 765, §4 (RPR). PL 1977, c. 694, §677 (AMD). PL 1979, c. 273, §§1-3 (AMD). PL 1979, c. 666, §5 (AMD). PL 1985, c. 764, §7 (RP).
36 ME Rev Stat § 293 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 101: GENERAL PROVISIONS|Subchapter 3: PROPERTY TAX APPEALS|Article 1: MUNICIPAL VALUATION APPEALS BOARD|36 §293. Compensation (REPEALED)

 §293. Compensation (REPEALED)SECTION HISTORY PL 1969, c. 502, §3 (RPR). PL 1983, c. 812, §267 (AMD). PL 1985, c. 764, §7 (RP).
36 ME Rev Stat § 297 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 101: GENERAL PROVISIONS|Subchapter 3: PROPERTY TAX APPEALS|Article 2: LAND CLASSIFICATION APPEALS BOARD|36 §297. Purpose; composition (REPEALED)

 §297. Purpose; composition (REPEALED)SECTION HISTORY PL 1977, c. 549, §11 (NEW). PL 1979, c. 666, §6 (RP).
36 ME Rev Stat § 298 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 101: GENERAL PROVISIONS|Subchapter 3: PROPERTY TAX APPEALS|Article 2: LAND CLASSIFICATION APPEALS BOARD|36 §298. Hearing (REPEALED)

 §298. Hearing (REPEALED)SECTION HISTORY PL 1977, c. 549, §11 (NEW). PL 1979, c. 666, §7 (RP).
36 ME Rev Stat § 341 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 1: STATE VALUATION|Article 1: GENERAL PROVISIONS|36 §341. Certification of treasurer and controller

 §341. Certification of treasurer and controller Before commencing to collect the taxes which the State Tax Assessor is authorized by law to collect, he shall certify to the Treasurer of State and the State Controller the total amount of each type of tax. Copies of all supplemental assessments and abatements of taxes shall be sent to the Treasurer of State.
36 ME Rev Stat § 342 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 1: STATE VALUATION|Article 1: GENERAL PROVISIONS|36 §342. Property taxes credited on assessments; quarterly payments (REPEALED)

 §342. Property taxes credited on assessments; quarterly payments (REPEALED)SECTION HISTORY PL 1979, c. 666, §12 (RP).
36 ME Rev Stat § 381 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 1: STATE VALUATION|Article 2: VALUATION|36 §381. State valuation; definition; to be filed with Bureau of Revenue Services annually

 §381. State valuation; definition; to be filed with Bureau of Revenue Services annually The term "state valuation" as used in reference to the unorganized territory in this Title, except in this chapter and chapter 105, means an annual valuation of all property subject to a Maine property tax but not taxable by a municipality. The annual valuation is to be completed by and on file in the office of the Bureau of Revenue Services prior to the assessment of the annual property tax in the unorganized territory. The annual valuation is to be based on the status of property on April 1st. In this chapter, in chapter 105 and outside of this Title, the term "state valuation" means the valuation filed with the Secretary of State pursuant to section 305, subsection 1.   [PL 2019, c. 379, Pt. A, §2 (AMD).]SECTION HISTORY PL 1967, c. 24 (AMD). PL 1969, c. 502, §4 (AMD). PL 1971, c. 107, §1 (AMD). PL 1975, c. 272, §35 (RPR). PL 1977, c. 509, §3 (AMD). PL 1981, c. 698, §178 (AMD). PL 1983, c. 858, §4 (AMD). PL 1983, c. 859, §N4 (AMD). PL 1997, c. 526, §14 (AMD). RR 2013, c. 2, §44 (COR). PL 2019, c. 379, Pt. A, §2 (AMD).
36 ME Rev Stat § 381-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 1: STATE VALUATION|Article 2: VALUATION|36 §381-A. Interim state valuation of municipalities (REPEALED)

 §381-A. Interim state valuation of municipalities (REPEALED)SECTION HISTORY PL 1969, c. 502, §5 (NEW). PL 1971, c. 107, §2 (RP).
36 ME Rev Stat § 382 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 1: STATE VALUATION|Article 2: VALUATION|36 §382. Failure of assessor to furnish information

 §382. Failure of assessor to furnish information If any municipal assessor or assessor of a primary assessing area fails to appear before the State Tax Assessor or his agent as provided in this Title, or to transmit to him the lists named within 10 days after the mailing or publication of notice or notices to them to so appear or transmit said lists, the State Tax Assessor may in his discretion report the valuation of the estates and property liable to taxation in the town so in default, as he shall deem just and equitable.   [PL 1973, c. 695, §7 (RPR).]SECTION HISTORY PL 1969, c. 502, §6 (AMD). PL 1973, c. 620, §11 (AMD). PL 1973, c. 625, §242 (AMD). PL 1973, c. 695, §7 (RPR).
36 ME Rev Stat § 383 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 1: STATE VALUATION|Article 2: VALUATION|36 §383. Assessors' annual return to State Tax Assessor

 §383. Assessors' annual return to State Tax Assessor 1.  Annual return.  The municipal assessors and the assessors of primary assessing areas shall make and return lists, which must be seasonably furnished by the State Tax Assessor for that purpose, all such information as to the assessment of property and collection of taxes as may be needed in the work of the State Tax Assessor, including annually the land value, exclusive of buildings and all other improvements, and the valuation of each class of property assessed in their respective jurisdictions, with the total valuation and percentage of taxation, together with a statement to the best of their knowledge and belief of the ratio, or percentage of current just value, upon which the assessments are based and itemized lists of property upon which the towns have voted to affix values for taxation purposes.   [PL 1999, c. 487, §1 (NEW).] 2.  Assessment ratio.  The State Tax Assessor may establish procedures and adopt rules, in accordance with the Maine Administrative Procedure Act, designed to ensure that the ratio declared by the municipal assessors or the assessors of primary assessing areas is accurate within 10% of the state valuation ratio last determined, unless adequate evidence is presented to the State Tax Assessor by the municipalities to justify a different assessment ratio.   [PL 2021, c. 181, Pt. C, §1 (AMD).] 3.  When due.  The return and lists required by subsection 1 must be returned to the State Tax Assessor no later than November 1st, annually, or 30 days after commitment of taxes, whichever is later.   [PL 1999, c. 487, §1 (NEW).] 4.  Penalty for late filing.  If the complete return and lists required by this section are not filed on time, the State Tax Assessor shall impose a penalty to be deducted from state reimbursement due to the municipality or primary assessing area pursuant to the following programs in the following order of priority:   A. Maine Tree Growth Tax Law, section 578;   [PL 2001, c. 32, §1 (NEW).]B. Veterans' property tax exemptions, section 653; and   [PL 2001, c. 32, §1 (NEW).]C. Maine resident homestead property tax exemption, section 685.   [PL 2001, c. 32, §1 (NEW).]For a municipality or primary assessing area with a population of 2,000 or less, the penalty is $50 for the first late day plus $10 for each late day thereafter. For a municipality or primary assessing area with a population of more than 2,000, the penalty is $100 for the first late day plus $20 for each late day thereafter.   [PL 2001, c. 32, §1 (RPR).] SECTION HISTORY PL 1969, c. 343, §1 (AMD). PL 1969, c. 502, §6 (AMD). PL 1971, c. 544, §122 (RPR). PL 1973, c. 620, §12 (AMD). PL 1973, c. 625, §243 (AMD). PL 1973, c. 695, §7 (RPR). PL 1987, c. 772, §9 (AMD). PL 1989, c. 857, §75 (AMD). PL 1999, c. 487, §1 (RPR). PL 2001, c. 32, §1 (AMD). PL 2021, c. 181, Pt. C, §1 (AMD).
36 ME Rev Stat § 384 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 103: ASSESSMENT AND COLLECTION OF TAXES|Subchapter 1: STATE VALUATION|Article 2: VALUATION|36 §384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals

 §384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals The State Tax Assessor shall, at the State Tax Assessor's own instance or on complaint from another person, diligently investigate all cases of concealment of property from taxation, of undervaluation, of overvaluation, and of failure to assess property liable to taxation. The State Tax Assessor shall bring to the attention of assessors all such cases in their respective jurisdictions. The State Tax Assessor shall direct proceedings, actions and prosecutions to be instituted to enforce all laws relating to the assessment and taxation of property and to the liability of individuals, public officers and officers and agents of corporations for failure or negligence to comply with the laws governing the assessment or taxation of property, and the Attorney General and district attorneys, upon the written request of the State Tax Assessor, shall institute such legal proceedings as may be necessary to carry out this Title. The State Tax Assessor may order the reassessment of any or all real and personal property, or either, in any jurisdiction where in the State Tax Assessor's judgment such reassessment is advisable or necessary to the end that all classes of property in such jurisdiction are assessed in compliance with the law. Neglect or failure to comply with such orders on the part of any assessor or other official is deemed willful neglect of duty and the assessor or other official is subject to the penalties provided by law in such cases. If a satisfactory reassessment is not made by the assessors, then the State Tax Assessor may employ assistance from within or without the jurisdiction where such reassessment is to be made, and said jurisdiction bears all necessary expense incurred. Any person aggrieved because of such reassessment has the same right of petition and appeal as from the original assessment. The State may intervene in any action resulting from an order of the State Tax Assessor pursuant to this section.   [PL 2019, c. 501, §17 (AMD).]SECTION HISTORY PL 1969, c. 14 (AMD). PL 1973, c. 620, §13 (AMD). PL 1973, c. 695, §8 (RPR). PL 1975, c. 623, §52 (AMD). PL 2019, c. 501, §17 (AMD).
36 ME Rev Stat § 891 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §891. Collection of delinquent state and county taxes

 §891. Collection of delinquent state and county taxes When the time for the payment of a state or county tax has expired and it is unpaid, the Treasurer of State or of the county shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax shall be paid within 60 days, the Treasurer of State or of the county may issue his warrant to the sheriff of the county, returnable in 90 days, requiring him to levy by distress and sale upon the real and personal property of any of the inhabitants of the municipality. The sheriff or his deputy shall execute such warrants, observing the regulations provided for satisfying warrants against delinquent collectors prescribed by sections 803, 896 and 897.
36 ME Rev Stat § 891-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §891-A. School subsidies withheld from delinquent municipalities

 §891-A. School subsidies withheld from delinquent municipalities When any state tax assessed upon any city, town or plantation remains unpaid, such city, town or plantation may be precluded from drawing from the Treasurer of State the school subsidy set apart for such city, town or plantation so long as such tax remains unpaid.   [PL 1973, c. 556, §8 (NEW).]SECTION HISTORY PL 1973, c. 556, §8 (NEW).