An Act To Facilitate Collection of Property Taxes on Personal Property

Sec. 1. 36 MRSA §706,  as amended by PL 1981, c. 30, §§1 and 2, is further amended by adding after the first paragraph a new paragraph to read:

If requested by the assessor or assessors, the chief assessor of a primary assessing area or the State Tax Assessor in the case of the unorganized territory, a person liable to taxation under this Part shall provide any information, including, but not limited to, equipment lists and the quantity, make, model and serial number of listed items, requested by the assessor or assessors, the chief assessor of a primary assessing area or the State Tax Assessor in the case of the unorganized territory to enable the assessor or assessors, the chief assessor of a primary assessing area or the State Tax Assessor in the case of the unorganized territory to establish a lien on personal property pursuant to section 612.

summary

This bill requires owners of personal property subject to property tax to provide upon request of the person responsible for assessment of taxes the information necessary to establish a lien on the personal property.