| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §651, as amended by PL 1981, c. 595, §4, is | further amended to read: |
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| | The following public property is exempt from taxation: |
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| | 1. Public property. Except as provided in section 652, | subsection 1, paragraph M, the following public property is | exempt from taxation: |
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| 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.; |
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| B. The property of the State of Maine.; |
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| 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.; |
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| C. All property which that by the Articles of Separation is | exempt from taxation.; |
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| 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.; |
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| 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.; |
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| 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 is not be entitled to this | exemption. Any public municipal corporation which that is | required to pay taxes to another such corporation under this | paragraph with respect to any airport or landing field shall | must be reimbursed by the county wherein the airport is | situated.; and |
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| G. The pipes, fixtures, conduits, buildings, pumping |
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