LD 1940
pg. 1
LD 1940 Title Page An Act to Create Standards of Eligibility Governing Certain Tax-exempt Organiza... Page 2 of 5
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LR 1475
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §651, as amended by PL 1981, c. 595, §4, is
further amended to read:

 
§651. Public property

 
The following public property is exempt from taxation:

 
1. Public property. Except as provided in section 652,
subsection 1, paragraph M, the following public property is
exempt from taxation:

 
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.;

 
B. The property of the State of Maine.;

 
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.;

 
C. All property which that by the Articles of Separation is
exempt from taxation.;

 
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.;

 
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.;

 
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

 
G. The pipes, fixtures, conduits, buildings, pumping


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