reglab/statecodes huggingface dataset:
2023 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OF TAXES › Subchapter 1: STATE VALUATION › Article 2: VALUATION › 36 §381-A. Interim state valuation of municipalities (REPEALED)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(REPEALED)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).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §451. Rate of tax (REPEALED)

§451. Rate of tax
(REPEALED)
SECTION HISTORY
PL 1965, c. 345 (AMD). PL 1969, c. 502, §7 (AMD). P&SL 1971, c. 117, §D (AMD). PL 1971, c. 616, §6 (AMD). PL 1973, c. 308, §19 (AMD). PL 1973, c. 556, §6 (RPR). PL 1973, c. 783, §45 (RPR). PL 1975, c. 272, §36 (RPR). PL 1975, c. 510, §45 (AMD). PL 1975, c. 660, §5 (RPR). PL 1977, c. 48, §3 (AMD). PL 1977, c. 109 (AMD). PL 1977, c. 564, §131A (AMD). IB 1977, c. 1, §3 (AMD). PL 1977, c. 698, §5 (AMD). PL 1979, c. 666, §13 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §451-A. Mill rate for fiscal year 1977-78 (REPEALED)

§451-A. Mill rate for fiscal year 1977-78
(REPEALED)
SECTION HISTORY
PL 1977, c. 98, §8 (NEW). PL 1977, c. 625, §9 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §452. Assessment of state property tax (REPEALED)

§452. Assessment of state property tax
(REPEALED)
SECTION HISTORY
PL 1975, c. 272, §37 (RPR). PL 1975, c. 510, §46 (AMD). PL 1975, c. 660, §5 (RPR). IB 1977, c. 1, §4 (AMD). PL 1977, c. 48, §4 (AMD). PL 1979, c. 666, §14 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §453. Payment of state tax by municipalities (REPEALED)

§453. Payment of state tax by municipalities
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §7 (AMD). PL 1973, c. 556, §7 (RPR). PL 1973, c. 783, §46 (RPR). PL 1975, c. 272, §38 (RPR). PL 1975, c. 660, §5 (RPR). PL 1975, c. 754, §6 (AMD). IB 1977, c. 1, §5 (RP). PL 1977, c. 530, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §453-A. Adjustments in appropriations (REPEALED)

§453-A. Adjustments in appropriations
(REPEALED)
SECTION HISTORY
PL 1975, c. 754, §7 (NEW). IB 1977, c. 1, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §454. Payment of tax in town where charters surrendered

§454. Payment of tax in town where charters surrendered
When the charter of any municipality listed in the statement filed with the Secretary of State by the State Tax Assessor under section 381 is subsequently surrendered by Act of the Legislature, the tax assessed shall be an outstanding obligation of such municipality, and it shall be paid, and funds for payment thereof shall be raised by the State Tax Assessor in the same manner as provided by law in the case of other outstanding obligations of such municipality.   [PL 1973, c. 625, §244 (AMD).]
SECTION HISTORY
PL 1969, c. 502, §8 (AMD). PL 1973, c. 625, §244 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §455. Additional state property tax (REPEALED)

§455. Additional state property tax
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §4A (NEW). PL 1979, c. 127, §194 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §456. Additional state property tax exemption (REPEALED)

§456. Additional state property tax exemption
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §4A (NEW). PL 1973, c. 788, §179 (AMD). PL 1979, c. 127, §195 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES › 36 §458. Continuation of exemption

§458. Continuation of exemption
Qualified telecommunications equipment subject to taxation under this chapter must be assessed through application of a state excise tax in lieu of a state property tax and continues to be exempt from ordinary local property taxation as formerly provided under section 2696. It is the intent of the Legislature that this section not be considered a new property tax exemption requiring state reimbursement under the Constitution of Maine, Article IV, Part Third, Section 23.   [PL 2011, c. 430, §2 (AMD).]
SECTION HISTORY
PL 1987, c. 507, §1 (NEW). PL 2011, c. 430, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §471. Area, body politic

§471. Area, body politic
The primary assessing district shall be composed of those municipalities named in the order issued by the State Tax Assessor. The residents of a primary assessing district are a body corporate and politic which may sue or be sued, appoint attorneys and adopt a seal.   [PL 1975, c. 545, §14 (AMD).]
Where only one municipality is designated as a primary assessing unit, the municipality shall be the body corporate and the municipal officers the governing board, with the administration provisions of the assessing function to be enacted through municipal ordinance or charter provisions. Where a municipality is designated as a primary assessing unit, sections 472 to 474 shall not apply.   [PL 1975, c. 545, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §471-A. Board of assessment review

§471-A. Board of assessment review
The legislative body of a primary assessing area consisting of only one municipality may establish a primary assessing area board of assessment review. The executive committee of a primary assessing area consisting of more than one municipality may establish a primary assessing area board of assessment review. The primary assessing area board of assessment review has the powers and duties of a municipal board of assessment review, including those provided under section 844-N.   [PL 1995, c. 262, §3 (NEW).]
SECTION HISTORY
PL 1995, c. 262, §3 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §472. Executive committee

§472. Executive committee
The governing body of a primary assessing district shall be an executive committee composed of an equal number of municipal officers from each municipality and 2 nonvoting members. The nonvoting members shall be the chief assessor of a primary assessing area and the State Tax Assessor. It is not necessary that the State Tax Assessor attend all meetings of a primary assessing area and the State Tax Assessor may appoint a substitute to represent him.   [PL 1975, c. 545, §14 (AMD).]
1.  Voting members.
The voting members of the executive committee shall be appointed as follows:
The municipal officers of each municipality comprising the primary assessing districts shall elect from their number the municipal officer or officers to serve on the executive committee.
[PL 1975, c. 545, §14 (AMD).]
2.  Terms.
[PL 1975, c. 545, §14 (RP).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §473. Powers and duties

§473. Powers and duties
The executive committee shall have the power to:   [PL 1973, c. 620, §10 (NEW).]
1.  Rules and regulations.
Make all necessary rules and regulations for the conduct of the business of the primary assessing area which do not conflict with these statutes or any rules and regulations of the Bureau of Revenue Services;
[P&SL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).]
2.  Appoint chief assessor.
Appoint the chief assessor in accordance with this chapter;
[PL 1973, c. 620, §10 (NEW).]
3.  Approve annual budget.
Approve the annual budget for the primary assessing area;
[PL 1973, c. 620, §10 (NEW).]
4.  Establish salaries.
Establish salaries, authorize contracts and do all other things necessary and proper to carry out the intent of these statutes;
[PL 1973, c. 620, §10 (NEW).]
5.  Funding.
In addition to the funding provided under this chapter, accept funds from any other source in the furtherance of its responsibilities;
[PL 1973, c. 620, §10 (NEW).]
6.  Contracts.
Authorize contracts with individual municipalities to perform tax billing and other centralized services for the member communities, but nothing in this chapter shall be construed to allow the executive committee to establish tax rates;
[PL 1973, c. 620, §10 (NEW).]
7.  Public report.
Make a public report of its activities at the close of each fiscal year within 30 days of the close of such year;
[PL 1973, c. 620, §10 (NEW).]
8.  Tax maps.
[PL 1975, c. 19, §4 (RP).]
9.  Cooperate with primary assessing areas.
Cooperate with other primary assessing areas in any program not inconsistent with this chapter which will further the effectiveness of the assessing program;
[PL 1973, c. 620, §10 (NEW).]
10.  Compensation scales for the personnel.
Set the compensation scales for the personnel of the primary assessing area and the members of the committee shall be paid $25 per diem, plus necessary expenses while in the actual performance of their duties.
[PL 1973, c. 620, §10 (NEW).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §4 (AMD). PL 1997, c. 526, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §474. Administrative provisions

§474. Administrative provisions
The chief assessor shall be the treasurer and administrative officer of the primary assessing area and shall in addition perform the following duties:   [PL 1973, c. 620, §10 (NEW).]
1.  Secretary.
Serve as secretary of the executive committee and keep all committee minutes, except as to any meeting involving his removal;
[PL 1973, c. 620, §10 (NEW).]
2.  Prepare budget.
Prepare the annual budget;
[PL 1973, c. 620, §10 (NEW).]
3.  Purchasing agent.
Act as purchasing agent;
[PL 1973, c. 620, §10 (NEW).]
4.  Appoint personnel.
Appoint all personnel subject to approval of the executive committee;
[PL 1973, c. 620, §10 (NEW).]
5.  Execute contracts.
Execute, when approved by the executive committee, all contracts on behalf of the primary assessing area;
[PL 1973, c. 620, §10 (NEW).]
6.  Other duties and functions.
Perform such other duties and functions as are delegated by the executive committee.
[PL 1973, c. 620, §10 (NEW).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §475. Abatement by chief assessor; procedure (REPEALED)

§475. Abatement by chief assessor; procedure
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §39 (AMD). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §476. Notice of decision (REPEALED)

§476. Notice of decision
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §40 (AMD). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §477. Appeals to board of assessment review (REPEALED)

§477. Appeals to board of assessment review
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §6 (AMD). PL 1975, c. 272, §41 (AMD). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §478. -- to Forestry Appeal Board (REPEALED)

§478. -- to Forestry Appeal Board
(REPEALED)
SECTION HISTORY
PL 1973, c. 460, §18 (AMD). PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §479. Hearing (REPEALED)

§479. Hearing
(REPEALED)
SECTION HISTORY
PL 1973, c. 460, §18 (AMD). PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §480. -- to Superior Court (REPEALED)

§480. -- to Superior Court
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §481. Hearing (REPEALED)

§481. Hearing
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §482. Commissioner's hearing and report (REPEALED)

§482. Commissioner's hearing and report
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §483. Trial (REPEALED)

§483. Trial
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §484. Judgment and execution (REPEALED)

§484. Judgment and execution
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §42 (AMD). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §485. Assessment ratio evidence (REPEALED)

§485. Assessment ratio evidence
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 104: PRIMARY ASSESSING AREAS › 36 §486. State Board of Assessment Review (REPEALED)

§486. State Board of Assessment Review
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §§9,10,11 (AMD). PL 1975, c. 19, §7 (AMD). PL 1975, c. 272, §43 (AMD). PL 1975, c. 765, §§7,7A,8,9 (AMD). PL 1983, c. 812, §§268,269 (AMD). PL 1985, c. 764, §11 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 1: GENERAL PROVISIONS › 36 §501. Definitions

§501. Definitions
The following words and phrases as used in this chapter shall, unless a different meaning is plainly required by the context, have the following meaning:
1.  Estates.
"Estates" shall be construed to mean both real estate and personal property.
1-A.  Current use program.
"Current use program" means the:
A. Maine Tree Growth Tax Law established in subchapter 2‑A;   [PL 2021, c. 630, Pt. C, §1 (NEW).]
B. Farm and open space tax law established in subchapter 10; and   [PL 2021, c. 630, Pt. C, §1 (NEW).]
C. Current use valuation of certain working waterfront land tax law established in subchapter 10‑A.   [PL 2021, c. 630, Pt. C, §1 (NEW).]
[PL 2021, c. 630, Pt. C, §1 (NEW).]
2.  Mortgagee.
"Mortgagee" shall be construed to include the heirs and assigns of the mortgagee.
3.  Municipality.
"Municipality" shall include cities, towns and plantations.
4.  Municipal officers.
"Municipal officers" means the mayor, councillors and aldermen of cities, the members of the select board of towns and the assessors of plantations.
[PL 2021, c. 275, §54 (AMD).]
5.  Person.
"Person" may include a body corporate or an association.
6.  Place.
"Place" shall include municipalities, townships and any other unorganized area.
7.  Property.
"Property" shall be construed to mean both real estate and personal property.
8.  Registered mail.
"Registered mail" shall be construed to include certified mail.
9.  Reside or resident.
"Reside" or "resident" shall have reference to place of domicile.
10.  Tax collector.
"Tax collector" shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office.
SECTION HISTORY
PL 2021, c. 275, §54 (AMD). PL 2021, c. 630, Pt. C, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 1: GENERAL PROVISIONS › 36 §502. Property taxable; tax year

§502. Property taxable; tax year
All real estate within the State, all personal property of residents of the State and all personal property within the State of persons not residents of the State is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such taxable property must be fixed as of that date. Upon receipt of a declaration of value under section 4641‑D reflecting a change of ownership in real property, the assessor may change the records of the municipality to reflect the identity of the new owner, if notice of tax liabilities is sent both to the new owner and to the owner of record as of the April 1st when the liability accrued. The taxable year is from April 1st to April 1st. Notwithstanding this section, proration of taxes must be over the period specified in section 558.   [PL 1997, c. 216, §1 (AMD).]
SECTION HISTORY
PL 1979, c. 666, §15 (AMD). PL 1985, c. 568 (AMD). PL 1997, c. 216, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 1: GENERAL PROVISIONS › 36 §504. Illegal assessment; recovery of tax

§504. Illegal assessment; recovery of tax
If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor shall any error, mistake or omission by the assessors, tax collector or treasurer render it void; but any person paying such tax may bring his action against the municipality in the Superior Court for the same county, and shall recover the sum not raised for a legal object, with 25% interest and costs, and any damages which he has sustained by reason of mistakes, errors or omissions of such officers.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 1: GENERAL PROVISIONS › 36 §505. Taxes; payment; powers of municipalities

§505. Taxes; payment; powers of municipalities
At any meeting at which it votes to raise a tax, or at any subsequent meeting prior to the commitment of that tax, a municipality may, with respect to the tax, by vote determine:   [PL 1995, c. 57, §4 (AMD).]
1.  When lists committed.
The date when the lists named in section 709 shall be committed.
2.  When property taxes due and payable.
The date or dates when property taxes shall become due and payable.
[PL 1973, c. 708 (AMD).]
3.  When poll tax due and payable.
[PL 1973, c. 66, §4 (RP).]
4.  When interest collected.
The date or dates from and after which interest must accrue, which must also be the date or dates on which taxes become delinquent. The rate of interest must be specified in the vote and must apply to delinquent taxes committed during the taxable year until those taxes are paid in full. Except as provided in subsection 4‑A, the maximum rate of interest must be established by the Treasurer of State and may not exceed the prime rate as published in the Wall Street Journal on the first business day of the calendar year, rounded up to the next whole percent plus 3 percentage points. The Treasurer of State shall post that rate of interest on the Treasurer of State's publicly accessible website on or before January 20th of each year. The interest must be added to and become part of the taxes.
[PL 2011, c. 380, Pt. FFF, §1 (AMD).]
4-A.  Alternate calculation of interest.
For any tax year for which the maximum interest rate established by the Treasurer of State under subsection 4 is 2 percentage points or more lower than the maximum rate established by the Treasurer of State for the previous tax year, the municipality may adopt an interest rate that is up to 2 percentage points over the rate established by the Treasurer of State for the tax year under subsection 4.
[PL 2001, c. 635, §2 (NEW).]
5.  Abatement when taxes paid prior to time.
That all taxpayers who pay their taxes prior to specified times shall be entitled to abatement thereon, which abatement shall not exceed 10%, and shall be specified in the vote. A notification of such vote shall be posted by the treasurer in one or more public places in the municipality within 7 days after the commitment of the taxes.
SECTION HISTORY
PL 1971, c. 367 (AMD). PL 1973, c. 66, §4 (AMD). PL 1973, c. 708 (AMD). PL 1979, c. 541, §A218 (AMD). PL 1983, c. 480, §A40 (AMD). PL 1995, c. 57, §4 (AMD). PL 2001, c. 635, §§1,2 (AMD). PL 2005, c. 332, §12 (AMD). PL 2011, c. 380, Pt. FFF, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 1: GENERAL PROVISIONS › 36 §506. Prepayment of taxes

§506. Prepayment of taxes
Municipalities at any properly called meeting may authorize their tax collectors or treasurers to accept prepayment of taxes not yet committed and to pay interest on these prepayments, if any is authorized, at a rate not exceeding 8% per year; municipalities are not obligated to authorize the payment of interest on taxes prepaid under this section. Any excess paid in over the amount finally committed must be repaid, with the interest due on the whole transaction, at the date that the tax finally committed is due and payable.   [PL 1993, c. 422, §2 (AMD).]
SECTION HISTORY
PL 1993, c. 422, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 1: GENERAL PROVISIONS › 36 §506-A. Overpayment of taxes

§506-A. Overpayment of taxes
Except as provided in section 506, a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality. The rate of interest may not exceed the interest rate established by the municipality for delinquent taxes nor may it be less than that rate reduced by 4 percentage points. If a municipality fails to establish a rate of interest for overpayments of taxes, it shall pay interest at the rate it has established for delinquent taxes.   [PL 2019, c. 379, Pt. A, §3 (AMD).]
SECTION HISTORY
PL 1985, c. 333, §§2,3 (NEW). PL 1995, c. 57, §5 (AMD). PL 2009, c. 434, §14 (AMD). PL 2019, c. 379, Pt. A, §3 (AMD).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).