reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §572. Purpose

§572. Purpose
It has for many years been the declared public policy of the State of Maine, as stated in sections 563 and 564, to tax all forest lands according to their productivity and thereby to encourage their operation on a sustained yield basis. However, the present system of ad valorem taxation does not always accomplish that objective. It has caused inadequate taxation of some forest lands and excessive taxation and forfeiture of other forest lands.   [PL 1979, c. 127, §196 (AMD).]
It is declared to be the public policy of this State that the public interest would be best served by encouraging forest landowners to retain and improve their holdings of forest lands upon the tax rolls of the State and to promote better forest management by appropriate tax measures in order to protect this unique economic and recreational resource.   [PL 1971, c. 616, §8 (NEW).]
This subchapter implements the 1970 amendment of Section 8 of Article IX of the Maine Constitution providing for valuation of timberland and woodlands according to their current use by means of a classification and averaging system designed to provide efficient administration.   [PL 1973, c. 308, §1 (NEW).]
Therefore, this subchapter is enacted for the purpose of taxing forest lands generally suitable for the planting, culture and continuous growth of forest products on the basis of their potential for annual wood production in accordance with the following provisions.   [PL 1971, c. 616, §8 (NEW).]
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §1 (AMD). PL 1979, c. 127, §196 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §574. Applicability (REPEALED)

§574. Applicability
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §3 (AMD). PL 1981, c. 517, §4 (AMD). PL 1981, c. 625, §2 (AMD). PL 1989, c. 555, §15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §574-A. Ineligibility

§574-A. Ineligibility
The Legislature finds that when the value of a recreational use lease of forest land exceeds the value of the tree growth that can be extracted from that land on a sustained basis per acre as determined pursuant to section 576, then the land is no longer primarily used for the continuous growth of forest products. This finding is sufficient cause to remove from taxation under this subchapter those parcels that are more valuable for recreational use and are being leased on that basis. Therefore, notwithstanding sections 573 and 574‑B, a parcel of forest land that is leased for consideration to any person to use for recreational purposes does not qualify for taxation under this subchapter if that parcel of land exceeds 100 acres and if the consideration for that lease per acre exceeds the value of the growth that can be extracted on a sustained basis per acre as determined pursuant to section 576. The owner of the leased parcels shall submit a copy of the lease or leases on land subject to taxation under this subchapter to the State Tax Assessor for land in the unorganized territory and to the municipal assessors for land in municipalities. The State Tax Assessor or the municipal assessor shall determine whether the value of the lease exceeds the sustained growth value. If the value of the lease is determined to exceed the sustained growth value, the owner of the forest land has 60 days from the date of receipt of notice of that determination to either terminate the lease, amend the lease to comply with the requirements of this section or withdraw the land covered by the lease from taxation under this subchapter. A withdrawal pursuant to this section is subject to the provisions of section 581.   [PL 2007, c. 627, §14 (AMD).]
SECTION HISTORY
PL 1987, c. 755 (NEW). PL 1989, c. 508, §9 (AMD). PL 2007, c. 627, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §574-C. Reduction of parcels with structures; shoreland areas

§574-C. Reduction of parcels with structures; shoreland areas
If a parcel of land for which an owner seeks classification under this subchapter on or after August 1, 2012 contains a structure for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall apply the following reduction to the land to be valued under this subchapter.   [PL 2011, c. 618, §3 (NEW).]
1.  Structures.
For each structure located on the parcel for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall exclude from the forest land subject to valuation under this subchapter the area of land in the parcel containing the structure or structures, which may not be less than 1/2 acre.
[PL 2011, c. 618, §3 (NEW).]
2.  Shoreland areas.
For each residential structure located within a shoreland area, as identified in Title 38, section 435, the owner in the schedule under section 579 shall exclude from the forest land subject to valuation under this subchapter the area of land in the parcel containing the structure or structures, which may not be less than 1/2 acre, and the excluded parcel must include 100 feet of shoreland frontage or the minimum shoreland frontage required by the applicable minimum requirements of the zoning ordinance for the area in which the land is located, whichever is larger. If the parcel has less than 100 feet of shoreland frontage, the entire shoreland frontage must be excluded. This subsection does not apply to a structure that is used principally for commercial activities related to forest products that have commercial value as long as any residential use of the structure is nonrecreational, temporary in duration and purely incidental to the commercial use.
[PL 2011, c. 618, §3 (NEW).]
SECTION HISTORY
PL 2011, c. 618, §3 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §575. Administration; rules

§575. 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. 627, §15 (RPR).]
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 460, §18 (AMD). PL 1985, c. 785, §A109 (AMD). PL 2007, c. 627, §15 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §575-A. Determining compliance with forest management and harvest plan

§575-A. Determining compliance with forest management and harvest plan
1.  Assistance to assessor.
Upon request of a municipal assessor or the State Tax Assessor and in accordance with section 579, the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry may provide assistance in evaluating a forest management and harvest plan to determine whether the plan meets the definition of a forest management and harvest plan in section 573, subsection 3‑A. Upon request of a municipal assessor or the State Tax Assessor, the Director of the Bureau of Forestry may provide assistance in determining whether a harvest or other silvicultural activity conducted on land enrolled under this subchapter complies with the forest management and harvest plan prepared for that parcel of land. When assistance is requested under this section and section 579, the Director of the Bureau of Forestry or the director's designee may enter and examine forest land for the purpose of determining compliance with the forest management and harvest plan.
[PL 2011, c. 619, §1 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
2.  Random sampling and report.
[PL 2011, c. 619, §1 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV); MRSA T. 36 §575-A, sub-§2 (RP).]
SECTION HISTORY
PL 2001, c. 603, §5 (NEW). PL 2011, c. 619, §1 (RPR). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §576. Powers and duties

§576. Powers and duties
The State Tax Assessor shall determine the average annual net wood production rate for each forest type described in section 573, subsections 5, 6 and 7, in each county or region to be used in determining valuations applicable to forest land under this subchapter, on the basis of the surveys of average annual growth rates applicable in the State made from time to time by the United States Forest Service or by the Maine Forestry Bureau. The growth rate surveys must be reduced by the percentage discount factor prescribed by section 576-B to reflect the growth that can be extracted on a sustained basis. The rates when determined remain in effect without change for each county through the property tax year ending March 31, 1975. In 1974 and in every 10th year thereafter, the State Tax Assessor shall review and set rates for the following 10-year period in the same manner.   [PL 2017, c. 170, Pt. B, §3 (AMD).]
The State Tax Assessor shall determine the average stumpage value for each forest type described in section 573, subsections 5, 6 and 7, applicable in each county, or in alternative forest economic regions as the assessor designates, after passage of this subchapter and in each year thereafter, taking into consideration the prices upon sales of sound standing timber of that forest type in that area during the previous calendar year, and any other appropriate considerations.   [PL 2017, c. 170, Pt. B, §3 (AMD).]
The proportions of the various species making up the type are to be used in the computations of the average annual net wood production rates and average stumpage values for each forest type and the proportions of the various products are to be used in the computations of average stumpage values.   [PL 1971, c. 616, §8 (NEW).]
After the State Tax Assessor has made the foregoing determinations, the assessor shall apply the capitalization rate prescribed by section 576‑B to the value of the annual net wood production to determine the 100% valuation per acre for each forest type for each area and shall state the wood production rates and values used to compute those rates and values.   [PL 1997, c. 504, §6 (AMD).]
The State Tax Assessor shall certify and transmit rules to the municipal assessors of each municipality with respect to forest land therein on or before April 1st of each year.   [PL 1997, c. 504, §6 (AMD).]
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §4 (AMD). PL 1973, c. 460, §18 (AMD). PL 1977, c. 509, §5 (AMD). PL 1977, c. 549, §§2-4 (AMD). PL 1977, c. 694, §§678,679 (AMD). PL 1981, c. 517, §§5-7 (AMD). PL 1985, c. 99 (AMD). PL 1997, c. 504, §6 (AMD). PL 2017, c. 170, Pt. B, §3 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §576-A. Valuation of areas other than forest land

§576-A. Valuation of areas other than forest land
Areas other than forest land within any parcel of forest land shall be valued on the basis of fair market value.   [PL 1973, c. 308, §5 (NEW).]
SECTION HISTORY
PL 1973, c. 308, §5 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §576-B. Discount factor and capitalization rate

§576-B. Discount factor and capitalization rate
The percentage factor by which the growth rates set by the State Tax Assessor pursuant to section 576 must be reduced to reflect the growth that can be extracted on a sustained basis is 10%. The capitalization rate applied to the value of the annual net wood production pursuant to section 576 is 8.5%.   [PL 1997, c. 504, §7 (RPR).]
SECTION HISTORY
PL 1977, c. 549, §5 (NEW). PL 1977, c. 590 (AMD). PL 1977, c. 694, §§680-685 (AMD). PL 1981, c. 517, §§8,9 (AMD). PL 1981, c. 636 (AMD). PL 1981, c. 706, §§5,6 (AMD). PL 1983, c. 571, §1 (AMD). PL 1985, c. 779, §80 (AMD). PL 1997, c. 504, §7 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §577. Reduced valuation under special circumstances

§577. Reduced valuation under special circumstances
1.  On January 1, 1972.
[PL 2007, c. 438, §13 (RP).]
2.  Destruction by natural disaster.
In the case of forest land areas upon which the trees are destroyed by fire, disease, insect infestation or other natural disaster, so that the area contains not more than 3 cords per acre of wood that is merchantable for forest products, the valuation of that specific land area must be reduced by 75% for the first 10 property tax years following the loss.
[PL 2007, c. 438, §14 (AMD).]
3.  Procedure to obtain reduced valuation.
In order to obtain a reduced valuation, the landowner must submit a written request to the assessor on or before January 1st the preceding tax year, presenting facts in affidavit form that meet the requirements of subsection 2. The assessor may investigate the facts, utilizing the procedures set forth in section 579, and shall then determine whether the requirements of subsection 2 are met. If the requirements are met, the forest land areas must be valued as provided in subsection 2.
[PL 2007, c. 438, §15 (AMD).]
4.  Report and recommendation from Director of the Bureau of Forestry.
In determining the applicability of this section, the assessor may request a report and recommendation from the Director of the Bureau of Forestry.
[PL 1973, c. 406, §18 (AMD); PL 2011, c. 657, Pt. W, §7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §6 (AMD). PL 1973, c. 406, §18 (AMD). PL 2007, c. 438, §§13-15 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §580. Reclassification

§580. Reclassification
Land subject to taxes under this subchapter may be reclassified as to forest type by the assessor upon application of the owner with a proper showing of the reasons justifying such reclassification or upon the initiative of the respective assessor where the facts justify same.   [PL 1971, c. 616, §8 (NEW).]
SECTION HISTORY
PL 1971, c. 616, §8 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §581-A. Sale of portion of parcel of forest land

§581-A. Sale of portion of parcel of forest land
Sale of a portion of a parcel of forest land subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels, unless any is less than 10 forested acres in area. Each resulting parcel must be taxed to the owners under this subchapter until the parcel is withdrawn from taxation under this subchapter, in which case the penalties provided for in sections 579 and 581 apply only to the owner of that parcel. If a parcel resulting from that sale is less than 10 forested acres in area, that parcel must be considered withdrawn from taxation under this subchapter as a result of the sale and the penalty assessed against the transferor of the resulting parcel of less than 10 forested acres.   [PL 2001, c. 305, §1 (AMD); PL 2001, c. 305, §2 (AFF).]
SECTION HISTORY
PL 1973, c. 308, §13 (NEW). PL 1987, c. 497, §11 (AMD). PL 1987, c. 772, §10 (AMD). PL 2001, c. 305, §1 (AMD). PL 2001, c. 305, §2 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §581-B. Reclassification and withdrawal in unorganized territory

§581-B. Reclassification and withdrawal in unorganized territory
If forest land in the unorganized territory is reclassified or withdrawn from taxation under this subchapter, the State Tax Assessor shall make supplementary assessments or abatements as necessary to carry out the provisions of this subchapter.   [PL 2007, c. 627, §17 (AMD).]
SECTION HISTORY
PL 1973, c. 308, §13 (NEW). PL 2007, c. 627, §17 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §581-C. Mineral lands (REPEALED)

§581-C. Mineral lands
(REPEALED)
SECTION HISTORY
PL 1981, c. 711, §5 (NEW). PL 1987, c. 772, §11 (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 §581-D. Mineral lands subject to an excise tax

§581-D. Mineral lands subject to an excise tax
Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs first, there is in effect a state excise tax which applies or would apply to the mining of those minerals.   [PL 1987, c. 772, §12 (AMD).]
SECTION HISTORY
PL 1983, c. 776, §1 (NEW). PL 1987, c. 772, §12 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §581-E. Report to the Bureau of Forestry (REPEALED)

§581-E. Report to the Bureau of Forestry
(REPEALED)
SECTION HISTORY
PL 1989, c. 555, §18 (NEW). PL 2005, c. 358, §4 (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 §581-F. Report to the Bureau of Forestry on land in unorganized territory

§581-F. Report to the Bureau of Forestry on land in unorganized territory
On or before September 1st of each year, the State Tax Assessor shall provide to the Department of Agriculture, Conservation and Forestry, Bureau of Forestry information on land within the unorganized territory taxed according to this subchapter. The information must include the number of parcels enrolled, classified by parcel size categories. The State Tax Assessor shall consult with the Director of the Bureau of Forestry in determining the parcel size categories and shall provide the information in a consistent format to facilitate comparison from year to year.   [PL 2001, c. 564, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
SECTION HISTORY
PL 2001, c. 564, §5 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §581-G. Report to Bureau of Forestry

§581-G. Report to Bureau of Forestry
1.  Municipal report.
The municipal assessor or chief assessor of a primary assessing area shall report annually to the Department of Agriculture, Conservation and Forestry, Bureau of Forestry by November 1st or 30 days following the tax commitment date, whichever is sooner, the following information relating to land taxed according to this subchapter:
A. The names and addresses of forest landowners;   [PL 2005, c. 358, §5 (NEW).]
B. The total number of acres taxed pursuant to this subchapter, including a breakdown of forest type, by softwood, mixed wood and hardwood;   [PL 2005, c. 358, §5 (NEW).]
C. The year each parcel was first accepted for taxation under this subchapter;   [PL 2005, c. 358, §5 (NEW).]
D. The year of the most recent recertification of each parcel; and   [PL 2005, c. 358, §5 (NEW).]
E. The tax map number, plan number and lot number for each parcel listed.   [PL 2005, c. 358, §5 (NEW).]
[PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
2.  Forms.
The Department of Agriculture, Conservation and Forestry, Bureau of Forestry shall annually provide municipalities with forms for submitting the information required under subsection 1. To the extent that the Bureau of Forestry has the required information, the Bureau of Forestry shall include that information on the forms.
[PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
3.  Confidentiality.
Addresses, telephone numbers and electronic mail addresses of forest landowners owning less than 1,000 acres statewide contained in reports filed under this section are confidential when in possession of the Department of Agriculture, Conservation and Forestry, Bureau of Forestry and may be disclosed only in accordance with Title 12, section 8005.
[PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
SECTION HISTORY
PL 2005, c. 358, §5 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §582. Appeal from State Tax Assessor (REPEALED)

§582. Appeal from State Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §§14-17 (AMD). PL 1977, c. 694, §686 (RP). PL 1977, c. 720, §§4,5 (AMD). PL 1979, c. 541, §A219 (AMD). PL 1979, c. 666, §17 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §582-A. Payment for tax pending review (REPEALED)

§582-A. Payment for tax pending review
(REPEALED)
SECTION HISTORY
PL 1979, c. 666, §18 (NEW). PL 1997, c. 668, §19 (RP). PL 1997, c. 668, §43 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §583. Abatement

§583. Abatement
Assessments made under this subchapter and denials of applications for valuation under this subchapter are subject to the abatement procedures provided by section 841. Appeal from an abatement decision rendered under section 841 shall be to the State Board of Property Tax Review.   [PL 1985, c. 764, §12 (AMD).]
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §18 (AMD). PL 1973, c. 536, §22 (AMD). PL 1973, c. 592, §6 (AMD). PL 1973, c. 645, §§2,3 (AMD). PL 1977, c. 509, §§10-12 (AMD). PL 1977, c. 549, §§6,7 (AMD). PL 1977, c. 694, §687 (RPR). PL 1977, c. 720, §§6,7 (AMD). PL 1979, c. 520, §2 (RPR). PL 1979, c. 666, §19 (AMD). PL 1985, c. 764, §12 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-A: TREE GROWTH TAX LAW › 36 §584. Advisory Council (REPEALED)

§584. Advisory Council
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 460, §18 (AMD). PL 1975, c. 771, §§400,401 (AMD). PL 1983, c. 812, §270 (AMD). PL 1983, c. 828, §2 (RP). PL 1983, c. 862, §82 (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 §584-A. Construction

§584-A. Construction
This subchapter shall be broadly construed to achieve its purpose. The invalidity of any provision shall be deemed not to affect the validity of other provisions.   [PL 1971, c. 616, §8 (NEW).]
SECTION HISTORY
PL 1971, c. 616, §8 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §585. Purpose (REPEALED)

§585. Purpose
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §586. Definitions (REPEALED)

§586. Definitions
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1971, c. 616, §9 (AMD). PL 1975, c. 326 (AMD). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §587. Classification as farmland (REPEALED)

§587. Classification as farmland
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §588. Planning board; open space land (REPEALED)

§588. Planning board; open space land
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §589. Scenic easements and development rights (REPEALED)

§589. Scenic easements and development rights
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §590. Value (REPEALED)

§590. Value
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §591. Recapture penalty (REPEALED)

§591. Recapture penalty
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §592. Enforcement provision (REPEALED)

§592. Enforcement provision
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §593. Application (REPEALED)

§593. Application
(REPEALED)
SECTION HISTORY
PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 2-B: FARM AND OPEN SPACE LAND LAW › 36 §594. Exception (REPEALED)

§594. Exception
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §10 (NEW). PL 1975, c. 726, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §602. -- where taxed

§602. -- where taxed
All personal property within or without the State, except in cases enumerated in section 603, shall be taxed to the owner in the place where he resides.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §604. Mortgaged personal property; taxes

§604. Mortgaged personal property; taxes
When personal property is mortgaged, pledged or conveyed with the seller retaining title for security purposes, it shall, for the purposes of taxation, be deemed the property of the person who has it in possession, and it may be distrained for the tax thereon.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §605. Deceased persons

§605. Deceased persons
The personal property of a deceased person must be assessed to the personal representative in the place where the deceased last resided, and such assessment continues until the personal representative gives notice to the assessors that such property has been distributed. If the deceased at the time of death did not reside in the State, such personal property must be assessed to the personal representative in the place where such property is situated. Before the appointment of a personal representative, the personal property of a deceased person must be assessed to the estate of the deceased in the place where the deceased last resided, if in the State, otherwise in the place where such property is situated, and the personal representative subsequently appointed is liable for the tax.   [PL 2017, c. 288, Pt. A, §38 (AMD).]
SECTION HISTORY
PL 1979, c. 540, §43 (AMD). PL 2017, c. 288, Pt. A, §38 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §606. Tax priority; deceased's personal property

§606. Tax priority; deceased's personal property
If a personal property tax has been assessed upon the estate of a deceased person, or if a person assessed for a personal property tax has died, the personal representative, after the personal representative has satisfied the first 4 priorities set forth in Title 18-C, section 3-805, shall, from any estate that has come to the personal representative's hands in such capacity, if such estate is sufficient therefor, pay the personal property tax so assessed to the personal representative under Title 18-C, section 3-709. In default of such payment the personal representative is personally liable for the tax to the extent of the estate that passed through the personal representative's hands that was not used to satisfy claims or expenses with a higher priority. To the extent that the personal representative is not assessed, the successors to the decedent's taxed property shall pay the tax assessed.   [PL 2017, c. 402, Pt. C, §103 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]
SECTION HISTORY
PL 1979, c. 540, §44 (AMD). PL 2017, c. 288, Pt. A, §39 (AMD). PL 2017, c. 402, Pt. C, §103 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §607. Insolvent person's personal property

§607. Insolvent person's personal property
If a person assessed for a personal property tax has made an assignment for the benefit of creditors, or has gone into receivership before the payment thereof, the assignee or receiver shall, from any money which has come to his hands in such capacity, over and above the reasonable expense of administration, pay the personal property tax so assessed to the extent of such money. In default of such payment the assignee or receiver shall be personally liable for the tax to the extent of the money which passed through his hands.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §608. Blooded animals (REPEALED)

§608. Blooded animals
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §609. Sailing vessels and barges; tax rate (REPEALED)

§609. Sailing vessels and barges; tax rate
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §B4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §610. Rebuilt vessels and barges; tax rate (REPEALED)

§610. Rebuilt vessels and barges; tax rate
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §B5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §610-A. Watercraft assessed as personal property (REPEALED)

§610-A. Watercraft assessed as personal property
(REPEALED)
SECTION HISTORY
PL 1981, c. 357 (NEW). PL 1983, c. 92, §B6 (RP). PL 1983, c. 632, §B4 (REEN). PL 1987, c. 497, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §611. Equipment tax

§611. Equipment tax
Machinery and other personal property brought into this State, after April 1st and prior to December 31st by any person upon whom no personal property tax was assessed on April 1st in the State of Maine, shall be taxed as other personal property in the town in which it is used for the first time in this State.
When the assessors are informed by the owner or otherwise of the presence within the town of such personal property, the assessors shall give notice in writing to the owner to furnish to the assessors a true and perfect list of such property within 15 days from the receipt of such notice and, except as otherwise provided in this section, section 706‑A is applicable to this section.   [PL 2017, c. 367, §3 (AMD).]
The assessors shall assess a tax upon any such property in accordance with other property assessed for the same tax year, except that, if the tax is paid within 2 months of assessment, interest from the due date of taxes for the tax year involved does not apply.   [PL 1987, c. 772, §13 (AMD).]
Except as otherwise provided in this section, the collection of such taxes shall be in accordance with this chapter.
SECTION HISTORY
PL 1987, c. 772, §13 (AMD). PL 2017, c. 367, §3 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 3: PERSONAL PROPERTY TAXES › 36 §613. Watercraft decal (REPEALED)

§613. Watercraft decal
(REPEALED)
SECTION HISTORY
PL 1991, c. 846, §8 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4: EXEMPTIONS › 36 §651. Public property

§651. Public property
The following public property is exempt from taxation:
1.  Public property.
A. The property of the United States so far as the taxation of such property is prohibited under the Constitution and laws of the United States;   [RR 2013, c. 1, §51 (COR).]
B. The property of the State of Maine;   [RR 2013, c. 1, §51 (COR).]
B-1. Real estate owned by the Water Resources Board of the State of New Hampshire and used for the preservation of recreational facilities in this State;   [RR 2013, c. 1, §51 (COR).]
C. All property which by the Articles of Separation is exempt from taxation;   [RR 2013, c. 1, §51 (COR).]
D. The property of any public municipal corporation of this State appropriated to public uses, if located within the corporate limits and confines of such public municipal corporation;   [RR 2013, c. 1, §51 (COR).]
E. The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of the limits of such public municipal corporation;   [RR 2013, c. 1, §51 (COR).]
F. All airports and landing fields and the structures erected thereon or contained therein of public municipal corporations whether located within or without the limits of such public municipal corporations. Any structures or land contained within such airport not used for airport or aeronautical purposes shall not be entitled to this exemption. Any public municipal corporation which is required to pay taxes to another such corporation under this paragraph with respect to any airport or landing field shall be reimbursed by the county wherein the airport is situated; and   [RR 2013, c. 1, §51 (COR).]
G. The pipes, fixtures, conduits, buildings, pumping stations and other facilities of a public municipal corporation used for sewage disposal, if located outside the limits of such public municipal corporation.   [PL 1967, c. 115 (NEW).]
[RR 2013, c. 1, §51 (COR).]
SECTION HISTORY
PL 1965, c. 125 (AMD). PL 1967, c. 115 (AMD). PL 1981, c. 492, §D6 (AMD). PL 1981, c. 595, §4 (AMD). RR 2013, c. 1, §51 (COR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4: EXEMPTIONS › 36 §654. Estates of certain persons (REPEALED)

§654. Estates of certain persons
(REPEALED)
SECTION HISTORY
PL 1973, c. 66, §§7,8 (AMD). PL 1975, c. 247 (AMD). PL 1975, c. 623, §53 (AMD). PL 1975, c. 765, §12 (AMD). PL 1975, c. 770, §202 (AMD). PL 1977, c. 420 (AMD). PL 1979, c. 732, §§24,31 (AMD). PL 1983, c. 777, §2 (AMD). PL 1987, c. 772, §14 (AMD). PL 1993, c. 708, §J13 (AMD). PL 1995, c. 545, §1 (AMD). PL 2003, c. 686, §1 (AMD). PL 2013, c. 416, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4: EXEMPTIONS › 36 §654-A. Estates of legally blind persons

§654-A. Estates of legally blind persons
1.  Exemption.
The residential real estate up to the just value of $4,000, having a taxable situs in the place of residence, of inhabitants of the State who are legally blind as determined by a properly licensed Doctor of Medicine, Doctor of Osteopathy or Doctor of Optometry is exempt from taxation.
[PL 2019, c. 401, Pt. A, §8 (AMD).]
2.  Revocable living trust.
The exemption provided by subsection 1 also applies to residential real estate held in a revocable living trust for the benefit of and occupied as a permanent residence by a person who is legally blind.
[PL 2013, c. 416, §2 (NEW).]
3.  Cooperative housing.
A cooperative housing corporation is also entitled to an exemption under subsection 1 to be applied against the valuation of property of the corporation that is occupied by qualifying shareholders. An application for exemption must include a list of all qualifying shareholders and any information required by the municipality to verify eligibility of qualifying shareholders and the applicable exemption amount. The application must be updated annually to reflect changes in eligibility. The exemption is equal to the total amount calculated under subsection 1 as if the qualifying shareholders were owners of the property. A cooperative housing corporation that receives an exemption pursuant to this subsection shall apportion the property tax reduction resulting from the exemption among the qualifying shareholders according to the proportion of the total exemption that each qualifying shareholder would be entitled to if the qualifying shareholder were the owner of the property. Any supplemental assessment resulting from disqualification for exemption must be applied in the same manner against the qualifying shareholders for whom the disqualification applies. For the purposes of this subsection, the following terms have the following meanings.
A. "Cooperative housing corporation" means an entity organized for the purpose of owning residential real estate in which residents own shares that entitle them to inhabit a designated space within a residential dwelling.   [PL 2013, c. 416, §2 (NEW).]
B. "Qualifying shareholder" means a person who is a shareholder in a cooperative housing corporation who would qualify for an exemption under subsection 1 if the person were the owner of the property.   [PL 2013, c. 416, §2 (NEW).]
[PL 2013, c. 416, §2 (NEW).]
4.  Multiple properties.
[PL 2019, c. 401, Pt. A, §9 (RP).]
5.  Fraudulent transfer.
Property conveyed to a person for the purpose of obtaining exemption from taxation under this section is not exempt. A person who makes a conveyance for the purpose of obtaining the exemption commits fraud and is subject to a fine of not less than $100 and not more than 2 times the amount of the taxes evaded by such fraudulent conveyance, whichever amount is greater.
[PL 2013, c. 416, §2 (NEW).]
SECTION HISTORY
PL 2013, c. 416, §2 (NEW). PL 2019, c. 401, Pt. A, §§8, 9 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4: EXEMPTIONS › 36 §657. Purpose (REPEALED)

§657. Purpose
(REPEALED)
SECTION HISTORY
PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4: EXEMPTIONS › 36 §658. Application (REPEALED)

§658. Application
(REPEALED)
SECTION HISTORY
PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4: EXEMPTIONS › 36 §659. Recovery by a municipality (REPEALED)

§659. Recovery by a municipality
(REPEALED)
SECTION HISTORY
PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4: EXEMPTIONS › 36 §660. Legislative review of exemptions (REPEALED)

§660. Legislative review of exemptions
(REPEALED)
SECTION HISTORY
PL 1977, c. 490, §3 (NEW). PL 1977, c. 696, §266 (AMD). PL 1979, c. 687, §4 (RPR). PL 2001, c. 396, §14 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS › 36 §671. Definitions (REPEALED)

§671. Definitions
(REPEALED)
SECTION HISTORY
PL 1989, c. 534, §B1 (NEW). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS › 36 §672. Permanent residency; factual determination by municipal assessor (REPEALED)

§672. Permanent residency; factual determination by municipal assessor
(REPEALED)
SECTION HISTORY
PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §§1,2 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS › 36 §673. Exemption of homesteads (REPEALED)

§673. Exemption of homesteads
(REPEALED)
SECTION HISTORY
PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §§3,4 (AMD). PL 1989, c. 871, §3 (AMD). PL 1989, c. 875, §E46 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS › 36 §674. Forms (REPEALED)

§674. Forms
(REPEALED)
SECTION HISTORY
PL 1989, c. 534, §B1 (NEW). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS › 36 §675. Application (REPEALED)

§675. Application
(REPEALED)
SECTION HISTORY
PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §5 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS › 36 §676. Duty of municipal assessor (REPEALED)

§676. Duty of municipal assessor
(REPEALED)
SECTION HISTORY
PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §6 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS › 36 §677. Homestead exemptions; approval; refusal; hearings (REPEALED)

§677. Homestead exemptions; approval; refusal; hearings
(REPEALED)
SECTION HISTORY
PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §7 (RPR). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS › 36 §678. Lien imposed on property of person claiming exemption although not permanent resident (REPEALED)

§678. Lien imposed on property of person claiming exemption although not permanent resident
(REPEALED)
SECTION HISTORY
PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §7 (RPR). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION › 36 §682. Permanent residency; factual determination by assessor

§682. Permanent residency; factual determination by assessor
The assessor shall determine whether an applicant has a permanent residence in this State. In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following:   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
1.  Formal declarations.
Formal declarations of the applicant or any other individual;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
2.  Informal statements.
Informal statements of the applicant or any other individual;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
3.  Place of employment.
The place of employment of the applicant;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
4.  Previous permanent residence.
The previous permanent residence of the applicant and the date the previous permanent residency was terminated;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
5.  Voter registration.
The place where the applicant is registered to vote;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
6.  Driver's license.
The place of issuance to the applicant of a driver's license and the address listed on the license;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
7.  Certificate of motor vehicle registration.
The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
8.  Income tax returns.
The residence claimed on any income tax return filed by the applicant;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
9.  Motor vehicle excise tax.
The place of payment of a motor vehicle excise tax by the applicant; or
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
10.  Military residence.
A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).