reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 3: PERSONAL PROPERTY TAX › 36 §1231. Returns to State Tax Assessor

§1231. Returns to State Tax Assessor
On or before the first day of May in each year, every owner or person in charge or control of personal property that on the first day of April of that year is situated, whether permanently or temporarily, within the unorganized territory shall return to the State Tax Assessor on a form to be furnished by the State Tax Assessor a complete list of such property that would not be exempt from taxation if it were located in a municipality of this State and that is not otherwise subject to taxation under this Part. That property must be taxed at the rate established by the State Tax Assessor as provided in section 1602.   [PL 2007, c. 627, §30 (AMD).]
A person who knowingly makes a fraudulent return under this section commits a civil violation for which a fine of not less than $100 nor more than $500 for each violation must be adjudged.   [PL 2007, c. 627, §30 (AMD).]
SECTION HISTORY
PL 1973, c. 625, §252 (AMD). PL 1975, c. 272, §44 (AMD). PL 1977, c. 696, §270 (AMD). PL 1979, c. 666, §27 (AMD). PL 2007, c. 627, §30 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 3: PERSONAL PROPERTY TAX › 36 §1232. Proceedings on delinquency

§1232. Proceedings on delinquency
A lien is created on all personal property for taxes levied under section 1602 on the property and expenses incurred in accordance with section 1233, and the property may be sold for the payment of the taxes and expenses at any time after October 1st. When the time for the payment of the tax to the State Tax Assessor has expired, and it is unpaid, the State Tax Assessor shall give notice thereof to the delinquent property owner, and unless that tax is paid within 60 days, the State Tax Assessor may issue a warrant to the sheriff of the county, requiring the sheriff to levy by distress and sale upon the personal property of the property owner, and the sheriff or the sheriff's deputy shall execute the warrant. Any balance remaining after deducting taxes and necessary additions made in accordance with this subchapter must be returned to the owner or person in possession of the property; the State Tax Assessor may certify the unpaid taxes to the Attorney General, who shall bring a civil action in the name of the State.   [PL 2019, c. 401, Pt. A, §11 (AMD).]
In addition to the procedure authorized in this section, the State Tax Assessor may follow the procedure provided in section 612 and, with regard to that procedure, is subject to the same rights and obligations as a municipality or municipal officers.   [PL 2019, c. 401, Pt. A, §11 (AMD).]
SECTION HISTORY
PL 1973, c. 625, §253 (AMD). PL 1977, c. 679, §3 (AMD). PL 1979, c. 666, §28 (AMD). PL 1983, c. 403, §2 (AMD). PL 2019, c. 401, Pt. A, §11 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 3: PERSONAL PROPERTY TAX › 36 §1233. Failure to make return; penalty

§1233. Failure to make return; penalty
Should any owner or person having in his charge or control personal property taxable by said State Tax Assessor, as provided in section 1231, neglect or refuse to comply with the requirements of this subchapter, the State Tax Assessor may secure the necessary information by such methods as he deems advisable, and the necessary expense incurred in securing such information shall be added to the tax assessed against the property of such owner or person and paid to the State Tax Assessor with the tax.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 4: DELINQUENT TAXES › 36 §1284. Action to recover taxes

§1284. Action to recover taxes
The State Tax Assessor may bring a civil action in the State Tax Assessor's own name to enforce the lien on real estate created by section 552, to secure the payment of state taxes assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any town. Such action must be begun after the expiration of 8 months and within one year after August 1st following the date such taxes were assessed. The proceedings must be in accordance with section 941, except that the preliminary notice and demand for payment of the tax as provided in that section may not be required.   [PL 2019, c. 501, §26 (AMD).]
SECTION HISTORY
PL 1967, c. 271, §9 (AMD). PL 1969, c. 2, §3 (AMD). PL 1973, c. 625, §256 (AMD). PL 1979, c. 666, §32 (AMD). PL 2019, c. 501, §26 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 4: DELINQUENT TAXES › 36 §1285. Collection of taxes in unorganized territory

§1285. Collection of taxes in unorganized territory
In addition to the methods of collecting state taxes provided by law, owners of real estate in the unorganized territory are liable for payment of such taxes to the State Tax Assessor upon demand. If such taxes are not paid within 30 days after such demand, the State Tax Assessor may collect the same, with interest as provided by law, by a civil action in the name of the State. This action must be brought in a court of competent jurisdiction in the county where such real estate is located, and the Attorney General may begin and prosecute such actions when requested by the State Tax Assessor. The demand is sufficient if made by a writing mailed to such owner or the owner's agent at the owner's usual post office address. In case such owner resides outside the State and has no agent within the State known to the State Tax Assessor, such demand is sufficient if made upon the Director of the Bureau of Forestry. Such action must be brought not less than 30 days after the giving or mailing of the demand. The beginning of such action, obtaining execution and collecting the same is deemed a waiver of the rights of the State under sections 1281 and 1282. In case the owners of any such real estate are unknown, the demand is sufficient if advertised in the state paper and in some newspaper, if any, published in the county in which the real estate is located.   [PL 2019, c. 379, Pt. A, §7 (AMD).]
SECTION HISTORY
PL 1967, c. 271, §10 (AMD). PL 1973, c. 460, §18 (AMD). PL 1973, c. 625, §257 (AMD). PL 1975, c. 765, §16 (AMD). PL 1979, c. 666, §33 (AMD). PL 2019, c. 379, Pt. A, §7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 4: DELINQUENT TAXES › 36 §1286. Limitation on recovery of tax sold real estate in unorganized places

§1286. Limitation on recovery of tax sold real estate in unorganized places
When the State has taxed real estate in unorganized territory, and the State Tax Assessor has conveyed it, or part of it, for nonpayment of tax, by deed purporting to convey the interest of the State by forfeiture for such nonpayment, or it or a part of it has been conveyed under authority given by the Legislature by a deed purporting to convey the interest of the State acquired under sections 1281 to 1283, and the pertinent records of the State Tax Assessor show that the grantee, his heirs or assigns, has paid the state and county taxes thereon, or on his acres or interest therein, as stated in the deed, continuously for the 20 years subsequent to such deed; and when a person claims under a recorded deed describing real estate in unorganized territory taxed by the State, and the pertinent records of the State Tax Assessor show that he has, by himself or by his predecessors under that deed, paid the state and county taxes thereon, or on his acres or interest therein as stated in the deed, continuously for 20 years subsequent to recording that deed; and whenever, in either case, it appears that the person claiming under such a deed, and those under whom he claims, have, during that period, held such exclusive, peaceable, continuous and adverse possession thereof as comports with the ordinary management of real estate in unorganized territory in this State, and it further appears that during such period no former owner, or person claiming under him, has paid any such tax, or any assessment by the county commissioners, or done any other act indicative of ownership, no action may be maintained by a former owner, or those claiming under him, to recover such real estate or to avoid such deed, unless commenced within those 20 years. That payment shall give the grantee or person claiming, his heirs or assigns, a right of entry and seizin in the whole, or such part, in common and undivided, of the whole tract as the deed states, or as the number of acres in the deed is to the number of acres assessed.   [PL 1981, c. 706, §16 (AMD).]
This section shall apply to rights and interests acquired under tax sales made by the State Tax Assessor for the nonpayment of taxes.   [PL 1981, c. 706, §16 (AMD).]
SECTION HISTORY
PL 1967, c. 271, §11 (AMD). PL 1981, c. 706, §16 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 4: DELINQUENT TAXES › 36 §1287. Action may be commenced in 10 years after disability

§1287. Action may be commenced in 10 years after disability
If any such former owner, or person claiming under him, during said period of 20 years, or any portion thereof, is a minor, mentally ill, imprisoned or absent from the United States he may, if otherwise entitled, bring such action at any time within 10 years after such disability is removed, notwithstanding said period of 20 years has expired, and if such person dies during the continuance of the disability, and no determination or judgment has been had on his title or right of action, such action may be brought by his heirs, or other person claiming under him, at any time within 10 years after his death, notwithstanding the 20 years have elapsed.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 4: DELINQUENT TAXES › 36 §1288. Applicability of provisions

§1288. Applicability of provisions
Sections 1286 and 1287 shall not apply to actions between cotenants.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 5: SUPPLEMENTAL ASSESSMENTS › 36 §1331. Supplemental assessments

§1331. Supplemental assessments
Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates in the unorganized territory liable to taxation have been omitted from assessment or any tax on estates is invalid or void by reason of illegality, error or irregularity in assessment. The State Tax Assessor may, by supplement to the list of assessments, assess such estates for their due proportion of such tax. Any supplemental assessments shall be made in the same manner as the original assessment should have been made. Such supplemental assessment shall be based on the valuation to be established by the State Tax Assessor.   [PL 1981, c. 706, §17 (AMD).]
The lien on real estate created by section 552 may be enforced as provided in section 1282.   [PL 1977, c. 509, §31 (RPR).]
Persons subjected to a tax under this section are deemed to have received sufficient notice if the notice required by section 706-A was given.   [PL 2017, c. 367, §9 (AMD).]
Interest shall accrue on supplemental assessments from October 1st of the year to which the property tax applies, except that the taxpayer has a 2-month period from the assessment of the supplemental tax during which all interest will be automatically waived if the tax is paid.   [PL 1987, c. 772, §20 (NEW).]
SECTION HISTORY
PL 1967, c. 271, §12 (AMD). PL 1969, c. 502, §13 (AMD). PL 1973, c. 625, §258 (AMD). PL 1977, c. 509, §31 (RPR). PL 1981, c. 706, §17 (AMD). PL 1987, c. 772, §20 (AMD). PL 2017, c. 367, §9 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 5: SUPPLEMENTAL ASSESSMENTS › 36 §1332. Abatement where double tax (REPEALED)

§1332. Abatement where double tax
(REPEALED)
SECTION HISTORY
PL 1975, c. 765, §17 (RP). PL 1975, c. 771, §403 (AMD). PL 1977, c. 477, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109: POLL TAX › Subchapter 1: GENERAL PROVISIONS › 36 §1381. Poll tax (REPEALED)

§1381. Poll tax
(REPEALED)
SECTION HISTORY
PL 1969, c. 433, §98 (AMD). PL 1971, c. 598, §87 (AMD). PL 1973, c. 66, §16 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109: POLL TAX › Subchapter 1: GENERAL PROVISIONS › 36 §1382. Poll tax receipts (REPEALED)

§1382. Poll tax receipts
(REPEALED)
SECTION HISTORY
PL 1973, c. 66, §16 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109: POLL TAX › Subchapter 2: UNORGANIZED LOCATIONS › 36 §1421. Poll taxes in unorganized territory (REPEALED)

§1421. Poll taxes in unorganized territory
(REPEALED)
SECTION HISTORY
PL 1965, c. 12, §2 (AMD). PL 1969, c. 3 (AMD). PL 1969, c. 433, §99 (AMD). PL 1969, c. 445, §§1, 2 (AMD). PL 1969, c. 446, §§1, 2 (AMD). PL 1971, c. 46, §§2, 3 (AMD). PL 1971, c. 622, §125B (AMD). PL 1973, c. 66, §17 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109: POLL TAX › Subchapter 2: UNORGANIZED LOCATIONS › 36 §1422. Penalty for failure to remit poll tax collections (REPEALED)

§1422. Penalty for failure to remit poll tax collections
(REPEALED)
SECTION HISTORY
PL 1973, c. 66, §18 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED) › 36 §1441. Definitions (REPEALED)

§1441. Definitions
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §§A-2 (NEW). PL 1983, c. 862, §83 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED) › 36 §1442. Annual excise tax (REPEALED)

§1442. Annual excise tax
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §§A-2 (NEW). PL 1983, c. 530, §§10,11 (AMD). PL 1983, c. 862, §83 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED) › 36 §1443. Annual statement by owner (REPEALED)

§1443. Annual statement by owner
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED) › 36 §1444. Proceedings for abatement (REPEALED)

§1444. Proceedings for abatement
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED) › 36 §1445. Partial abatement for vessels changing base (REPEALED)

§1445. Partial abatement for vessels changing base
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED) › 36 §1446. Enforcement (REPEALED)

§1446. Enforcement
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED) › 36 §1447. Reimbursement to municipalities (REPEALED)

§1447. Reimbursement to municipalities
(REPEALED)
SECTION HISTORY
PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES › 36 §1483-A. Local option exemption for residents permanently stationed or deployed for military service outside of the State

§1483-A. Local option exemption for residents permanently stationed or deployed for military service outside of the State
A municipality may by ordinance exempt from the annual excise tax imposed pursuant to section 1482 vehicles owned by a resident who is on active duty serving in the United States Armed Forces and who is either permanently stationed at a military or naval post, station or base outside this State or deployed for military service for a period of more than 180 days who desires to register that resident's vehicle in this State. To apply for the exemption, the resident must present to a designated municipal official certification from the commander of the resident's post, station or base, or from the commander's designated agent, that the resident is permanently stationed at that post, station or base or is deployed for military service for a period of more than 180 days. For purposes of this section, "United States Armed Forces" includes the National Guard and the Reserves of the United States Armed Forces. For purposes of this section, "deployed for military service" has the same meaning as in Title 26, section 814, subsection 1, paragraph A.   [PL 2011, c. 313, §1 (NEW); PL 2011, c. 313, §2 (AFF).]
SECTION HISTORY
PL 2011, c. 313, §1 (NEW). PL 2011, c. 313, §2 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES › 36 §1485. Exemption from personal property taxation

§1485. Exemption from personal property taxation
Any vehicle owner who has paid the excise tax on his vehicle in accordance with sections 1482 and 1484 shall be exempt from personal property taxation of such vehicle for that year.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES › 36 §1486. Tax paid before registration

§1486. Tax paid before registration
No vehicle may be registered under Title 29‑A until the excise tax or personal property tax or real estate tax has been paid in accordance with sections 1482 and 1484.   [PL 2011, c. 610, Pt. A, §9 (AMD).]
1.  Exempt status.
Where a personal property or real estate tax is to be paid as a prerequisite to registration, the exempt status of the vehicle shall be determined by section 1483.
SECTION HISTORY
PL 1995, c. 65, §A139 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 2011, c. 610, Pt. A, §9 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES › 36 §1487. Collection of tax

§1487. Collection of tax
1.  Municipal tax collector.
In the case of municipalities, or a municipally owned airport or seaplane base the municipal tax collector or such other person as the municipality may designate shall collect such excise tax and shall deposit the money received with the municipal treasurer monthly.
A. Such collector shall report to the municipal officers at the end of the municipal year, showing the total amount of excise tax collected by him and the amounts applying to each year.   [PL 1967, c. 23 (AMD).]
[PL 1967, c. 23 (AMD).]
1-A.  County treasurer.
In the case of a county owned airport or seaplane base the county treasurer or such other person as the county commissioners may designate shall collect such excise tax and shall deposit the money received with the county treasurer monthly.
A. Such collector shall report to the county commissioners at the end of the county year, showing the total amount of excise tax collected by him and the amounts applying to each year.   [PL 1965, c. 195, §2 (NEW).]
[PL 1965, c. 195, §2 (NEW).]
2.  State Tax Assessor.
The State Tax Assessor shall appoint agents to collect the excise tax in the unorganized territory. Agents, including municipal tax collectors or their designees, are allowed a fee of $6 for each tax receipt issued. The State Tax Assessor may authorize the offset of credit card fees incurred in the collection of the excise taxes against the receipts from those collections. Agents shall deposit the remainder on or before the 20th day of each month following receipt with the Treasurer of State. The Treasurer of State shall make quarterly payments to each county in an amount that is equal to the receipts for that period from each county. Those payments must be made at the same time as payments under section 1606. County receipts under this section must be deposited in the county’s unorganized territory fund.
[PL 2017, c. 170, Pt. B, §9 (AMD).]
2-A.  Agent for collecting excise tax.
The State Tax Assessor may appoint the Secretary of State as an agent for the purpose of collecting excise tax for the unorganized territory.
[PL 2017, c. 288, Pt. A, §45 (AMD).]
3.  Tribal clerk.
[PL 1979, c. 732, §27, §31 (RP).]
SECTION HISTORY
PL 1965, c. 195, §2 (AMD). PL 1967, c. 23 (AMD). PL 1967, c. 465, §5 (AMD). PL 1973, c. 207 (AMD). PL 1979, c. 732, §§27,31 (AMD). PL 1985, c. 459, §C11 (AMD). PL 1993, c. 557, §1 (AMD). PL 1995, c. 29, §1 (AMD). PL 2001, c. 671, §34 (AMD). PL 2007, c. 541, Pt. E, §1 (AMD). PL 2007, c. 693, §13 (AMD). PL 2009, c. 434, §21 (AMD). PL 2017, c. 170, Pt. B, §9 (AMD). PL 2017, c. 288, Pt. A, §45 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES › 36 §1488. Receipts issued in duplicate

§1488. Receipts issued in duplicate
Receipts for payment of the excise tax shall be in the form prescribed by the Secretary of State. They shall be issued in duplicate, and one copy shall be filed with the application at the time application is made for registration of the vehicle.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES › 36 §1489. Crediting and apportionment of tax received

§1489. Crediting and apportionment of tax received
1.  Municipal excise tax account.
In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money.
2.  County treasurer.
[PL 1985, c. 459, Pt. C, §12 (RP).]
SECTION HISTORY
PL 1977, c. 698, §7 (AMD). PL 1983, c. 471, §15 (AMD). PL 1985, c. 459, §C12 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES › 36 §1490. False statements to any person receiving tax

§1490. False statements to any person receiving tax
Any person intentionally making any false statement to any person charged with the duty of receiving this tax and issuing the receipt therefor, when making statement for the purpose of the levy of the tax hereunder, commits a civil violation for which a forfeiture not to exceed $25 may be adjudged.   [PL 1977, c. 696, §271 (RPR).]
SECTION HISTORY
PL 1977, c. 696, §271 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES › 36 §1491. False entry on renewal forms

§1491. False entry on renewal forms
Any person making a false entry on the renewal form provided by the Secretary of State in the collection of the excise tax, as authorized by section 1482, subsection 6, paragraph E, commits a civil violation for which a forfeiture of not less than $100 nor more than $500 shall be adjudged.   [PL 1977, c. 696, §272 (RPR).]
SECTION HISTORY
PL 1973, c. 588, §14 (NEW). PL 1977, c. 696, §272 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111-A: BUS TAXATION PRORATION AGREEMENT › Subchapter 1: AGREEMENT › 36 §1492. Purposes and principles -- Article I

§1492. Purposes and principles -- Article I
1.  Purposes of agreement.
It is the purpose of this agreement to set up a system whereby any contracting state may permit owners of fleets of buses operating in 2 or more states to prorate the registration of the buses in such fleets in each state in which the fleets operate on the basis of the proportion of miles operated within such state to total fleet miles, as defined herein.
[PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
2.  Principle of proration of registration.
It is hereby declared that in making this agreement the contracting states adhere to the principle that each state should have the freedom to develop the kind of highway user tax structure that it determines to be most appropriate to itself, that the method of taxation of interstate buses should not be a determining factor in developing its user tax structure, and that annual taxes or other taxes of the fixed fee type upon buses which are not imposed on a basis that reflects the amount of highway use should be apportioned among the states, within the limits of practicality, on the basis of vehicle miles traveled within each of the states.
[PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111-A: BUS TAXATION PRORATION AGREEMENT › Subchapter 1: AGREEMENT › 36 §1496. Reciprocity -- Article V

§1496. Reciprocity -- Article V
1.  Grant of reciprocity.
Each of the contracting states grants reciprocity as provided in this Article.
[PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
2.  Applicability.
The provisions of this agreement with respect to reciprocity applies only to a bus properly registered in the base state of the bus, which state must be a contracting state.
[PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
3.  Nonapplicability to fleet buses.
The reciprocity granted pursuant to this Article does not apply to a bus which is entitled to be registered or identified as part of a prorated fleet.
[PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
4.  Extent of reciprocity.
The reciprocity granted pursuant to this Article permits the interstate operation of a bus and intrastate operation that is incidental to a trip of such bus involving interstate operation.
[PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
5.  Other agreements.
Nothing in this agreement may be construed to prohibit any of the contracting states from entering into separate agreements with each other for the granting of temporary permits for the intrastate operation of vehicles registered in the other state; nor to prevent any of the contracting states from entering into agreements to grant reciprocity for intrastate operation within any zone or zones agreed upon by the states.
[PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111-A: BUS TAXATION PRORATION AGREEMENT › Subchapter 1: AGREEMENT › 36 §1497. Withdrawal or revocation -- Article VI

§1497. Withdrawal or revocation -- Article VI
Any contracting state may withdraw from this agreement upon 30 days written notice to each other contracting state, which notice may be given only after the repeal of this agreement by the legislature of such state, if adoption was by legislative act, or after renunciation by the appropriate administrative official of such contracting state if the laws thereof empower that official so to renounce.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111-A: BUS TAXATION PRORATION AGREEMENT › Subchapter 1: AGREEMENT › 36 §1498. Construction and severability -- Article VII

§1498. Construction and severability -- Article VII
This compact must be liberally construed so as to effectuate the purposes thereof. The provisions of this compact are severable and if any phrase, clause, sentence or provision of this compact is declared to be contrary to the Constitution of any state or of the United States or the applicability thereof to any government, agency, person or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person or circumstance are not affected thereby. If this compact is held contrary to the constitution of any state participating herein, the compact remains in full force and effect as to the remaining party states and in full force and effect as to the state affected as to all severable matters.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111-A: BUS TAXATION PRORATION AGREEMENT › Subchapter 2: PROVISIONS RELATED TO AGREEMENT › 36 §1499. Ratification

§1499. Ratification
The Bus Taxation Proration Agreement is enacted into law and entered into with all jurisdictions legally joining therein in the form substantially as provided in this subchapter.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111-A: BUS TAXATION PRORATION AGREEMENT › Subchapter 2: PROVISIONS RELATED TO AGREEMENT › 36 §1499-A. Administrator, defined

§1499-A. Administrator, defined
As used in the agreement, with reference to this State, the term "administrator" means Secretary of State.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111-A: BUS TAXATION PRORATION AGREEMENT › Subchapter 2: PROVISIONS RELATED TO AGREEMENT › 36 §1499-B. Exemptions

§1499-B. Exemptions
The Secretary of State has the power to make such exemptions from the coverage of the agreement as may be appropriate and to make such changes in methods for the reporting of any information required to be furnished to this State pursuant to the agreement as, in the Secretary of State's judgment, is suitable, provided that any such exemptions or changes are not contrary to the purposes set forth in section 1492, Article I, and is made in order to permit the continuance of uniformity of practice among the contracting states with respect to buses. Any such exemption or change must be made by rule or regulation and is not effective unless made by the same procedure required for other rules and regulations of the Secretary of State's department.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 111-A: BUS TAXATION PRORATION AGREEMENT › Subchapter 2: PROVISIONS RELATED TO AGREEMENT › 36 §1499-C. Withdrawal from agreement

§1499-C. Withdrawal from agreement
Unless otherwise provided in any statute withdrawing this State from participation in the agreement, the Governor must be the officer to give notice of withdrawal therefrom.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 112: WATERCRAFT EXCISE TAX › 36 §1501. Purpose

§1501. Purpose
The purpose of this chapter is to levy an excise tax upon the owner of any watercraft, not otherwise exempt, for the privilege of operating a watercraft upon the waters of this State.   [PL 1983, c. 92, Pt. B, §9 (NEW).]
Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.
SECTION HISTORY
PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 112: WATERCRAFT EXCISE TAX › 36 §1502. Excise tax in lieu of property taxes

§1502. Excise tax in lieu of property taxes
The excise tax imposed by this chapter is in lieu of all property taxes on watercraft.   [PL 1983, c. 92, Pt. B, §9 (NEW).]
1.  Collection; reimbursement.
[PL 1983, c. 632, Pt. A, §6 (NEW); PL 1983, c. 632, Pt. A, §16 (RP).]
Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.
SECTION HISTORY
PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§A6,A16,B6, B7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 112: WATERCRAFT EXCISE TAX › 36 §1505. Unorganized territory

§1505. Unorganized territory
For the purposes of this chapter, the unorganized territory shall be treated as a municipality. All excise tax payments for watercraft owned by residents of the unorganized territory, nonresidents or a partnership or corporation, domestic or foreign, and principally moored, docked or located or with an established base of operations in the unorganized territory shall be collected and distributed in the same manner as the motor vehicle excise tax.   [PL 1985, c. 459, Pt. C, §13 (AMD).]
Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.
SECTION HISTORY
PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP). PL 1985, c. 459, §C13 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 112: WATERCRAFT EXCISE TAX › 36 §1506. Rulemaking

§1506. Rulemaking
After consultation with the Commissioner of Marine Resources, the Commissioner of Inland Fisheries and Wildlife and the Director of the Division of Licensing , Registration and Engineering within the Department of Inland Fisheries and Wildlife, the State Tax Assessor may adopt rules and establish forms and procedures as necessary for the efficient administration and enforcement of the excise tax imposed by this chapter. Rules adopted pursuant to this section are routine technical rules for the purposes of Title 5, chapter 375, subchapter 2‑A.   [PL 2009, c. 496, §13 (AMD).]
Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.
SECTION HISTORY
PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP). PL 1983, c. 819, §A60 (AMD). PL 1985, c. 726, §9 (AMD). PL 1987, c. 196, §10 (AMD). PL 1997, c. 526, §14 (AMD). PL 2009, c. 496, §13 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS › 36 §1541. Public reserved lots held for payment of taxes

§1541. Public reserved lots held for payment of taxes
The timber and grass claimed on the public reserved lots shall be held to the State for the payment of those taxes which may be lawfully assessed against them.   [PL 1977, c. 679, §5 (RPR).]
SECTION HISTORY
PL 1973, c. 625, §259 (AMD). PL 1977, c. 679, §5 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS › 36 §1542. Payment of owner's interest; discharge

§1542. Payment of owner's interest; discharge
Each owner of timber and grass so assessed may pay the part of the tax so assessed proportioned to his interest in any tract, whether in common or not; and shall receive from the State Tax Assessor a certificate, discharging the tax upon the interest upon which such payment is made.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS › 36 §1543. Each acreage interest forfeited if tax unpaid

§1543. Each acreage interest forfeited if tax unpaid
Each fractional part, or interest represented by acreage, in all such public reserved lots, upon which the state taxes and interest are not paid by the 30th day of March of the year following the assessment shall be forfeited to the State, and whenever such taxes are assessed on a biennial basis, such forfeiture shall occur on the 30th day of March following the 2nd year of the biennium. Any owner may redeem his interest in such public reserved lots by tendering to the State Tax Assessor, within one year after the date of the forfeiture, his proportional part of all the sums due on such lots, and $1 for a release.   [PL 1977, c. 679, §6 (AMD).]
SECTION HISTORY
PL 1973, c. 625, §260 (AMD). PL 1977, c. 679, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS › 36 §1544. Land unredeemed in one year forfeited to State

§1544. Land unredeemed in one year forfeited to State
If any fractional part or interest represented by acreage in such public reserved lots shall not be redeemed as provided in section 1543 at the expiration of one year from the date of the forfeiture, then it shall be and remain wholly forfeited to the State, and shall vest in the State free from all claims by any former owner.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS › 36 §1545. Timber and grass forfeited held for benefit of towns

§1545. Timber and grass forfeited held for benefit of towns
All timber and grass forfeited under section 1544 shall be held in trust by the State for the benefit of the people of Maine and shall be held by the Director of the Bureau of Parks and Lands subject to the same powers and responsibilities as apply to other lands in his custody.   [PL 1995, c. 502, Pt. E, §30 (AMD); PL 2011, c. 657, Pt. W, §7 (REV); PL 2013, c. 405, Pt. A, §24 (REV).]
SECTION HISTORY
PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §16 (RPR). PL 1995, c. 502, §E30 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §24 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS › 36 §1546. Division of lots partially forfeited

§1546. Division of lots partially forfeited
The Director of the Bureau of Parks and Lands shall cause a division to be made, if found necessary from time to time, of the public reserved lots which have been partially forfeited, and shall set off and hold the forfeited portions for the benefit of the people of Maine, as provided for in section 1545.   [PL 1995, c. 502, Pt. E, §30 (AMD); PL 2011, c. 657, Pt. W, §7 (REV); PL 2013, c. 405, Pt. A, §24 (REV).]
SECTION HISTORY
PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §16 (RPR). PL 1995, c. 502, §E30 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §24 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS › 36 §1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund

§1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund
After such timber and grass shall be wholly forfeited to the State, the State Tax Assessor shall certify to the State Controller the amount of unpaid taxes and interest then outstanding. Such state taxes and interest shall be charged to the Unorganized Territory Education and Services Fund.   [PL 1979, c. 666, §41 (AMD).]
SECTION HISTORY
PL 1973, c. 625, §261 (AMD). PL 1979, c. 666, §41 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1601. Unorganized Territory Tax District

§1601. Unorganized Territory Tax District
The Legislature hereby creates a tax district to be known as the Unorganized Territory Tax District. It shall include all of the unorganized territory of the State and any areas which may subsequently become a part thereof.   [PL 1977, c. 698, §8 (NEW).]
SECTION HISTORY
PL 1977, c. 698, §8 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1602. Annual tax

§1602. Annual tax
1.  Annual levy of tax.
A tax, to be known as the Unorganized Territory Educational and Services Tax, shall be levied each year upon all nonexempt real and personal property located in the Unorganized Territory Tax District on April 1st of each year. The State Tax Assessor shall fix the status of all taxpayers and of all such property as of that date.
[PL 1977, c. 698, §8 (NEW).]
2.  Computation and determination of tax.
The tax shall be computed and apportioned on the basis of the State Tax Assessor's determination of the value of that property.
[PL 1977, c. 698, §8 (NEW).]
3.  Determination of original tax.
The State Tax Assessor shall determine the amount of tax due from each taxpayer. The State Tax Assessor shall notify each taxpayer in writing, not later than August 1st annually.
[PL 1989, c. 508, §11 (AMD).]
4.  Establishment of mill rate.
A. The State Tax Assessor shall establish a separate mill rate for each county, which is calculated to raise the amount certified by the Legislature as the cost of county-provided services in the unorganized territory.   [PL 1983, c. 471, §16 (NEW).]
B. The State Tax Assessor shall establish a district-wide mill rate calculated to raise the cost of all other portions of the municipal cost component certified by the Legislature.   [PL 2007, c. 541, Pt. F, §3 (AMD).]
B-1.   [PL 1991, c. 622, Pt. T, §1 (RP).]
C. The rates calculated under paragraphs A and B shall be added and rounded to the next highest 1/4 of a mill to determine the mill rate for the municipal cost component which will be assessed against the taxable property in each county.   [PL 1983, c. 471, §16 (NEW).]
[PL 2007, c. 541, Pt. F, §3 (AMD).]
5.  Due dates; interest.
Taxes levied under this section must be paid to the State Tax Assessor on or before October 1st of each year. A person who fails to pay the tax on or before October 1st is liable for interest on the tax pursuant to section 186, except that the rate of interest beginning on October 1, 2019 equals the maximum rate posted on the Treasurer of State's publicly accessible website according to section 505, subsection 4.
[PL 2019, c. 401, Pt. A, §17 (NEW).]
SECTION HISTORY
PL 1977, c. 698, §8 (NEW). PL 1981, c. 364, §24 (AMD). PL 1983, c. 471, §16 (AMD). PL 1985, c. 458, §1 (AMD). PL 1989, c. 508, §11 (AMD). PL 1989, c. 881, §1 (AMD). PL 1991, c. 622, §T1 (AMD). PL 2007, c. 541, Pt. F, §3 (AMD). PL 2019, c. 401, Pt. A, §17 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1603. Definition of "municipal cost component"

§1603. Definition of "municipal cost component"
1.  Definition.
For the purposes of this chapter, "municipal cost component" means the cost of funding services in the Unorganized Territory Tax District that would not be borne by the State if the Unorganized Territory Tax District were a municipality, but does not include a state cost allocation charge, including, without limitation, reimbursement to the General Fund for departmental functions such as accounting, personnel administration and supervision. "Municipal cost component" also includes the cost of funding obligations of the unorganized territory under the terms of a tax increment financing district approved by the Commissioner of Economic and Community Development pursuant to Title 30‑A, chapter 206. The "municipal cost component" includes, but is not limited to:
A. The cost of education, as would be determined by the Essential Programs and Services Funding Act if the unorganized territory were a municipality;   [PL 2005, c. 686, Pt. A, §65 (AMD).]
B. The cost of services the state funds in the unorganized territory that are funded locally by a municipality; the cost of forest fire protection to be included in the cost component must be determined in accordance with Title 12, section 9205‑A and collected in the same manner as other portions of the municipal cost component;   [PL 2007, c. 627, §34 (AMD).]
C. The cost of reimbursement by the State for services a county provides to the unorganized territory in accordance with Title 30‑A, chapter 305. A county may not be reimbursed for services provided on or after January 1, 1979, unless a legislative allocation is obtained pursuant to this chapter. If a county receives, in addition to its budget, funds that are designated by the Legislature for a specific purpose and the county does not spend those funds for that specific purpose in that fiscal year, then the reimbursement under this chapter to that county for the next fiscal year must be reduced by an amount equal to the amount of funds so designated that were not expended for that specific purpose; and   [PL 2007, c. 627, §34 (AMD).]
D. The cost for payments that the unorganized territory is required to make pursuant to the terms of a tax increment financing district approved by the Commissioner of Economic and Community Development pursuant to Title 30‑A, chapter 206 with respect to taxable property in the Unorganized Territory Tax District.   [PL 2009, c. 619, Pt. B, §1 (AMD).]
[PL 2009, c. 619, Pt. B, §1 (AMD).]
SECTION HISTORY
PL 1977, c. 698, §8 (NEW). PL 1979, c. 440, §1 (AMD). PL 1979, c. 646, §3 (AMD). PL 1983, c. 471, §17 (AMD). PL 1983, c. 556, §19 (AMD). PL 1987, c. 737, §§C80,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,C10 (AMD). RR 1993, c. 1, §107 (COR). PL 1995, c. 565, §1 (AMD). PL 1999, c. 554, §1 (AMD). PL 2005, c. 683, §A65 (AMD). PL 2007, c. 627, §34 (AMD). PL 2009, c. 619, Pt. B, §1 (AMD).