reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 1121 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1121. Program monitoring

 §1121. Program monitoring The Department of Agriculture, Conservation and Forestry and the Bureau of Revenue Services shall periodically review the level of participation in the farm and open space tax program, the taxes saved due to that participation, the fiscal impact, if any, on municipalities, including the impact of any penalties assessed under section 1112 and the effectiveness of the program in preserving farmland and open space. The department and the bureau may report to the joint standing committee of the Legislature having jurisdiction over taxation matters on the status of the program. The department and the bureau may identify problems that prevent realization of the purposes of this subchapter and potential solutions to remedy those problems.   [PL 2001, c. 652, §9 (AMD); PL 2011, c. 657, Pt. W, §5 (REV).]SECTION HISTORY PL 1987, c. 728, §10 (NEW). PL 1991, c. 508, §3 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 652, §9 (AMD). PL 2011, c. 657, Pt. W, §5 (REV).
36 ME Rev Stat § 1131 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1131. Purpose

 §1131. Purpose It is declared that it is in the public interest to encourage the preservation of working waterfront land and to prevent the conversion of working waterfront land to other uses as the result of economic pressures caused by the assessment of that land, for purposes of property taxation, at values incompatible with its use as working waterfront land and that the necessity in the public interest of the enactment of this subchapter in accordance with the Constitution of Maine, Article IX, Section 8 is a matter of legislative determination.   [PL 2007, c. 466, Pt. A, §58 (NEW).]SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW).
36 ME Rev Stat § 1133 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1133. Owner's application

 §1133. Owner's application An owner or owners of land may elect to apply for taxation under this subchapter for the tax year beginning April 1, 2007 and for subsequent tax years by filing with the assessor the schedule provided for in section 1137, subsection 1.   [PL 2007, c. 466, Pt. A, §58 (NEW).]SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW).
36 ME Rev Stat § 1134 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1134. Administration; rules

 §1134. Administration; rules The State Tax Assessor may adopt rules necessary to carry out this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.   [PL 2007, c. 466, Pt. A, §58 (NEW).]SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW).
36 ME Rev Stat § 1135 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1135. Current use valuation of working waterfront land

 §1135. Current use valuation of working waterfront land The municipal assessor, chief assessor or State Tax Assessor for the unorganized territory shall establish the current use value per parcel for property classified as working waterfront land. The current use value of working waterfront land is the sale price that the parcel would command in the marketplace if it were required to remain in the use currently being made of the parcel as working waterfront land. The assessor may use one of the following methods to determine current use value.   [PL 2007, c. 466, Pt. A, §58 (NEW).]1.  Comparative valuation.  The assessor may determine the current use value of working waterfront land by considering:   A. All excess valuation factors that affect the land's just value;   [PL 2007, c. 466, Pt. A, §58 (NEW).]B. The comparative valuation of inland commercial enterprises that are being assessed on the basis of a use that is similar to the use of the working waterfront land with respect to function, access and level of activity; and   [PL 2007, c. 466, Pt. A, §58 (NEW).]C. Any other factor that results in a determination of the current use value of the working waterfront land.   [PL 2007, c. 466, Pt. A, §58 (NEW).][PL 2007, c. 466, Pt. A, §58 (NEW).] 2.  Alternative valuation.  If there is insufficient data to determine the current use value of working waterfront land under subsection 1, the assessor may reduce the ordinary assessed valuation of the land, without regard to permanent protection restrictions and as reduced by the certified ratio, by applying the percentage reductions for which the land is eligible according to the following categories.   A. Working waterfront land used predominantly as working waterfront land is eligible for a reduction of 20%.   [PL 2007, c. 466, Pt. A, §58 (NEW).]B. Working waterfront land used primarily as working waterfront land is eligible for a reduction of 10%.   [PL 2007, c. 466, Pt. A, §58 (NEW).]C. Working waterfront land that is permanently protected from a change in use through deeded restrictions is eligible for the reduction described in paragraph A or B and an additional reduction of 30%.   [PL 2007, c. 466, Pt. A, §58 (NEW).][PL 2007, c. 466, Pt. A, §58 (NEW).] SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW).
36 ME Rev Stat § 1136 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1136. Assessment of tax

 §1136. Assessment of tax An assessment of working waterfront land for purposes of property taxation must be based on the value determined in accordance with this subchapter.   [PL 2007, c. 466, Pt. A, §58 (NEW).]SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW).
36 ME Rev Stat § 1139 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1139. Enforcement

 §1139. Enforcement A tax lien is created to secure the payment of the penalties provided in section 1138. The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552.   [PL 2007, c. 466, Pt. A, §58 (NEW).]SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW).
36 ME Rev Stat § 1140 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1140. Transfer of ownership

 §1140. Transfer of ownership If land taxed under this subchapter is transferred to a new owner or owners, in order to maintain the classification, within one year of the date of transfer, the new owner or owners must file with the assessor a new application and a sworn statement indicating that the transferred parcel continues to meet the requirements of section 1132, subsection 11.   [PL 2007, c. 466, Pt. A, §58 (NEW).]SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW).
36 ME Rev Stat § 1140-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1140-A. Appeals and abatements

 §1140-A. Appeals and abatements The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841. Appeal from a decision rendered under section 841 is to the State Board of Property Tax Review.   [PL 2007, c. 466, Pt. A, §58 (NEW).]SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW).
36 ME Rev Stat § 1140-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1140-B. Analysis and report

 §1140-B. Analysis and report 1.  Analysis.  The State Tax Assessor, in consultation with municipal assessors, the Commissioner of Agriculture, Conservation and Forestry or the commissioner's designee, representatives of working waterfront organizations and other interested parties, shall collect and analyze the sales prices of all actual sales that occur in the State of waterfront land that is subject to restrictions on that land's use that are legally enforceable and prohibit or substantially restrict development that is not commercial fishing activity or commercial activity that is the functional equivalent of commercial fishing activity.   [PL 2011, c. 655, Pt. II, §9 (AMD); PL 2011, c. 655, Pt. II, §11 (AFF); PL 2011, c. 657, Pt. W, §6 (REV).] 2.  Report.   [PL 2011, c. 644, §8 (RP).] SECTION HISTORY PL 2007, c. 466, Pt. A, §58 (NEW). PL 2011, c. 644, §8 (AMD). PL 2011, c. 655, Pt. II, §9 (AMD). PL 2011, c. 655, Pt. II, §11 (AFF). PL 2011, c. 657, Pt. W, §6 (REV).
36 ME Rev Stat § 1141 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1141. Purpose (REPEALED)

 §1141. Purpose (REPEALED)SECTION HISTORY PL 1967, c. 271, §2 (AMD). PL 1969, c. 502, §9 (AMD). PL 1971, c. 544, §123 (AMD). PL 1971, c. 616, §11 (AMD). PL 1973, c. 625, §251 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1142 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1142. Definitions (REPEALED)

 §1142. Definitions (REPEALED)SECTION HISTORY PL 1967, c. 271, §3 (AMD). PL 1969, c. 502, §10 (AMD). PL 1971, c. 616, §12 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1143 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1143. Owner's application (REPEALED)

 §1143. Owner's application (REPEALED)SECTION HISTORY PL 1969, c. 502, §11 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1144 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1144. Administration; rules (REPEALED)

 §1144. Administration; rules (REPEALED)SECTION HISTORY PL 1967, c. 271, §4 (AMD). PL 1971, c. 616, §13 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1145 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1145. Current use valuation of working waterfront land (REPEALED)

 §1145. Current use valuation of working waterfront land (REPEALED)SECTION HISTORY PL 1967, c. 271, §5 (AMD). PL 1971, c. 616, §14 (AMD). PL 1977, c. 679, §2 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1146 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1146. Assessment of tax (REPEALED)

 §1146. Assessment of tax (REPEALED)SECTION HISTORY PL 1971, c. 616, §15 (NEW). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1147 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1147. Schedule; qualification (REPEALED)

 §1147. Schedule; qualification (REPEALED)SECTION HISTORY PL 1971, c. 616, §15 (NEW). PL 1977, c. 698, §6 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1148 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1148. Recapture penalty (REPEALED)

 §1148. Recapture penalty (REPEALED)SECTION HISTORY PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1149 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1149. Enforcement (REPEALED)

 §1149. Enforcement (REPEALED)SECTION HISTORY PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1150 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1150. Transfer of ownership (REPEALED)

 §1150. Transfer of ownership (REPEALED)SECTION HISTORY PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1151 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1151. Appeals and abatements (REPEALED)

 §1151. Appeals and abatements (REPEALED)SECTION HISTORY PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1152 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND|36 §1152. Analysis and report (REPEALED)

 §1152. Analysis and report (REPEALED)SECTION HISTORY PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1141 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 1: GENERAL PROVISIONS|36 §1141. Lands in places not incorporated may be taxed by the state; forest fire tax (REPEALED)

 §1141. Lands in places not incorporated may be taxed by the state; forest fire tax (REPEALED)SECTION HISTORY PL 1967, c. 271, §2 (AMD). PL 1969, c. 502, §9 (AMD). PL 1971, c. 544, §123 (AMD). PL 1971, c. 616, §11 (AMD). PL 1973, c. 460, §18 (AMD). PL 1973, c. 625, §251 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1142 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 1: GENERAL PROVISIONS|36 §1142. Determination of tax; list filed for public inspection (REPEALED)

 §1142. Determination of tax; list filed for public inspection (REPEALED)SECTION HISTORY PL 1967, c. 271, §3 (AMD). PL 1969, c. 502, §10 (AMD). PL 1971, c. 616, §12 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1143 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 1: GENERAL PROVISIONS|36 §1143. Meaning of letters used in lists of lands in unorganized territory (REPEALED)

 §1143. Meaning of letters used in lists of lands in unorganized territory (REPEALED)SECTION HISTORY PL 1969, c. 502, §11 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1144 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 1: GENERAL PROVISIONS|36 §1144. Real estate subject to county taxes (REPEALED)

 §1144. Real estate subject to county taxes (REPEALED)SECTION HISTORY PL 1967, c. 271, §4 (AMD). PL 1971, c. 616, §13 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1145 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 1: GENERAL PROVISIONS|36 §1145. Notice by mail; unknown owners; interest (REPEALED)

 §1145. Notice by mail; unknown owners; interest (REPEALED)SECTION HISTORY PL 1967, c. 271, §5 (AMD). PL 1971, c. 616, §14 (AMD). PL 1977, c. 679, §2 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1146 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 1: GENERAL PROVISIONS|36 §1146. Assessments repealed (REPEALED)

 §1146. Assessments repealed (REPEALED)SECTION HISTORY PL 1971, c. 616, §15 (NEW). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1147 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 1: GENERAL PROVISIONS|36 §1147. Unorganized territory (REPEALED)

 §1147. Unorganized territory (REPEALED)SECTION HISTORY PL 1971, c. 616, §15 (NEW). PL 1977, c. 698, §6 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 ME Rev Stat § 1181 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 2: VALUATION|36 §1181. Lands in unorganized territory

 §1181. Lands in unorganized territory The Commissioner of Agriculture, Conservation and Forestry shall provide to the State Tax Assessor at his request all information in his possession touching the value and description of lands in the unorganized territory; and a statement of all lands on which timber has been sold or a permit to cut timber has been granted by lease or otherwise. All other state officers, when requested, shall in like manner provide all information in their possession touching said valuation to the State Tax Assessor.   [PL 1977, c. 509, §30 (RPR); PL 2011, c. 657, Pt. W, §6 (REV).]In fixing the valuation of unorganized townships, whenever practicable the lands and other property therein of any owners shall be valued and assessed separately. When the soil of townships or tracts taxed by the State as land in unorganized territory is not owned by the person or persons who own the growth or part of the growth thereon, the State Tax Assessor shall value the soil and such growth separately for purposes of taxation.   [PL 1977, c. 509, §30 (RPR).]SECTION HISTORY PL 1967, c. 271, §6 (AMD). PL 1969, c. 502, §12 (AMD). PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §14 (AMD). PL 1977, c. 509, §30 (RPR). PL 2011, c. 657, Pt. W, §6 (REV).
36 ME Rev Stat § 1182 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 2: VALUATION|36 §1182. Returns to State Tax Assessor for unorganized territory; penalty for failure (REPEALED)

 §1182. Returns to State Tax Assessor for unorganized territory; penalty for failure (REPEALED)SECTION HISTORY PL 1971, c. 616, §16 (RP).
36 ME Rev Stat § 1231 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 3: PERSONAL PROPERTY TAX|36 §1231. Returns to State Tax Assessor

 §1231. Returns to State Tax Assessor On or before the first day of May in each year, every owner or person in charge or control of personal property that on the first day of April of that year is situated, whether permanently or temporarily, within the unorganized territory shall return to the State Tax Assessor on a form to be furnished by the State Tax Assessor a complete list of such property that would not be exempt from taxation if it were located in a municipality of this State and that is not otherwise subject to taxation under this Part. That property must be taxed at the rate established by the State Tax Assessor as provided in section 1602.   [PL 2007, c. 627, §30 (AMD).]A person who knowingly makes a fraudulent return under this section commits a civil violation for which a fine of not less than $100 nor more than $500 for each violation must be adjudged.   [PL 2007, c. 627, §30 (AMD).]SECTION HISTORY PL 1973, c. 625, §252 (AMD). PL 1975, c. 272, §44 (AMD). PL 1977, c. 696, §270 (AMD). PL 1979, c. 666, §27 (AMD). PL 2007, c. 627, §30 (AMD).
36 ME Rev Stat § 1232 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 3: PERSONAL PROPERTY TAX|36 §1232. Proceedings on delinquency

 §1232. Proceedings on delinquency A lien is created on all personal property for taxes levied under section 1602 on the property and expenses incurred in accordance with section 1233, and the property may be sold for the payment of the taxes and expenses at any time after October 1st. When the time for the payment of the tax to the State Tax Assessor has expired, and it is unpaid, the State Tax Assessor shall give notice thereof to the delinquent property owner, and unless that tax is paid within 60 days, the State Tax Assessor may issue a warrant to the sheriff of the county, requiring the sheriff to levy by distress and sale upon the personal property of the property owner, and the sheriff or the sheriff's deputy shall execute the warrant. Any balance remaining after deducting taxes and necessary additions made in accordance with this subchapter must be returned to the owner or person in possession of the property; the State Tax Assessor may certify the unpaid taxes to the Attorney General, who shall bring a civil action in the name of the State.   [PL 2019, c. 401, Pt. A, §11 (AMD).]In addition to the procedure authorized in this section, the State Tax Assessor may follow the procedure provided in section 612 and, with regard to that procedure, is subject to the same rights and obligations as a municipality or municipal officers.   [PL 2019, c. 401, Pt. A, §11 (AMD).]SECTION HISTORY PL 1973, c. 625, §253 (AMD). PL 1977, c. 679, §3 (AMD). PL 1979, c. 666, §28 (AMD). PL 1983, c. 403, §2 (AMD). PL 2019, c. 401, Pt. A, §11 (AMD).
36 ME Rev Stat § 1233 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 3: PERSONAL PROPERTY TAX|36 §1233. Failure to make return; penalty

 §1233. Failure to make return; penalty Should any owner or person having in his charge or control personal property taxable by said State Tax Assessor, as provided in section 1231, neglect or refuse to comply with the requirements of this subchapter, the State Tax Assessor may secure the necessary information by such methods as he deems advisable, and the necessary expense incurred in securing such information shall be added to the tax assessed against the property of such owner or person and paid to the State Tax Assessor with the tax.
36 ME Rev Stat § 1284 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 4: DELINQUENT TAXES|36 §1284. Action to recover taxes

 §1284. Action to recover taxes The State Tax Assessor may bring a civil action in the State Tax Assessor's own name to enforce the lien on real estate created by section 552, to secure the payment of state taxes assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any town. Such action must be begun after the expiration of 8 months and within one year after August 1st following the date such taxes were assessed. The proceedings must be in accordance with section 941, except that the preliminary notice and demand for payment of the tax as provided in that section may not be required.   [PL 2019, c. 501, §26 (AMD).]SECTION HISTORY PL 1967, c. 271, §9 (AMD). PL 1969, c. 2, §3 (AMD). PL 1973, c. 625, §256 (AMD). PL 1979, c. 666, §32 (AMD). PL 2019, c. 501, §26 (AMD).