An Act To Clarify That the Department of Transportation Is Exempt from Property Assessment Liabilities When Acquiring Property by Condemnation
Sec. 1. 23 MRSA §161, sub-§1, as amended by PL 1971, c. 593, §22, is further amended to read:
This bill clarifies that the Department of Transportation is not required to pay taxes or assessments on property it acquires for transportation purposes. The bill provides that the previous property owner is not liable for assessments or other tax liabilities on the condemned property for any period of time during which that owner no longer owns the property.