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Title 36, Chapter 105: CITIES AND TOWNS
Subchapter 1: GENERAL PROVISIONS
36 §501. Definitions
36 §502. Property taxable; tax year
36 §503. Town taxes; legality
36 §504. Illegal assessment; recovery of tax
36 §505. Taxes; payment; powers of municipalities
36 §506. Prepayment of taxes
36 §506-A. Overpayment of taxes
36 §507. Taxpayer information
36 §508. Service charges
Subchapter 2: REAL PROPERTY TAXES
36 §551. Real estate; defined
36 §552. -- tax lien
36 §553. -- where taxed
36 §554. Mortgaged real estate; taxes; payment
36 §555. Tenants in common and joint tenants
36 §556. Landlord and tenant
36 §557. Assessment; continued until notice of transfer
36 §557-A. Assessment; unknown owner
36 §558. Taxes prorated between seller and purchaser
36 §558-A. Liability for failure to pay prorated property taxes
36 §559. Deceased persons
36 §560. Bank's real estate
36 §561. Railroad buildings
36 §562. Standing wood, bark and timber; taxed to purchaser
36 §563. Forest land; policy
36 §564. -- assessment
36 §565. Forestry Appeal Board (REPEALED)
Subchapter 2-A: TREE GROWTH TAX LAW
36 §571. Title
36 §572. Purpose
36 §573. Definitions
36 §574. Applicability (REPEALED)
36 §574-A. Ineligibility
36 §574-B. Applicability
36 §574-C. Reduction of parcels with structures; shoreland areas
36 §575. Administration; rules
36 §575-A. Determining compliance with forest management and harvest plan
36 §576. Powers and duties
36 §576-A. Valuation of areas other than forest land
36 §576-B. Discount factor and capitalization rate
36 §577. Reduced valuation under special circumstances
36 §578. Assessment of tax
36 §579. Schedule, investigation
36 §580. Reclassification
36 §581. Withdrawal
36 §581-A. Sale of portion of parcel of forest land
36 §581-B. Reclassification and withdrawal in unorganized territory
36 §581-C. Mineral lands (REPEALED)
36 §581-D. Mineral lands subject to an excise tax
36 §581-E. Report to the Bureau of Forestry (REPEALED)
36 §581-F. Report to the Bureau of Forestry on land in unorganized territory
36 §581-G. Report to Bureau of Forestry
36 §582. Appeal from State Tax Assessor (REPEALED)
36 §582-A. Payment for tax pending review (REPEALED)
36 §583. Abatement
36 §584. Advisory Council (REPEALED)
36 §584-A. Construction
Subchapter 2-B: FARM AND OPEN SPACE LAND LAW
36 §585. Purpose (REPEALED)
36 §586. Definitions (REPEALED)
36 §587. Classification as farmland (REPEALED)
36 §588. Planning board; open space land (REPEALED)
36 §589. Scenic easements and development rights (REPEALED)
36 §590. Value (REPEALED)
36 §591. Recapture penalty (REPEALED)
36 §592. Enforcement provision (REPEALED)
36 §593. Application (REPEALED)
36 §594. Exception (REPEALED)
Subchapter 3: PERSONAL PROPERTY TAXES
36 §601. Personal property; defined
36 §602. -- where taxed
36 §603. Exceptions
36 §604. Mortgaged personal property; taxes
36 §605. Deceased persons
36 §606. Tax priority; deceased's personal property
36 §607. Insolvent person's personal property
36 §608. Blooded animals (REPEALED)
36 §609. Sailing vessels and barges; tax rate (REPEALED)
36 §610. Rebuilt vessels and barges; tax rate (REPEALED)
36 §610-A. Watercraft assessed as personal property (REPEALED)
36 §611. Equipment tax
36 §612. Tax lien on personal property
36 §613. Watercraft decal (REPEALED)
Subchapter 4: EXEMPTIONS
36 §651. Public property
36 §652. Property of institutions and organizations
36 §653. Estates of veterans
36 §654. Estates of certain persons (REPEALED)
36 §654-A. Estates of legally blind persons
36 §655. Personal property
36 §656. Real estate
36 §657. Purpose (REPEALED)
36 §658. Application (REPEALED)
36 §659. Recovery by a municipality (REPEALED)
36 §660. Legislative review of exemptions (REPEALED)
36 §661. Reimbursement for exemptions
Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS
36 §671. Definitions (REPEALED)
36 §672. Permanent residency; factual determination by municipal assessor (REPEALED)
36 §673. Exemption of homesteads (REPEALED)
36 §674. Forms (REPEALED)
36 §675. Application (REPEALED)
36 §676. Duty of municipal assessor (REPEALED)
36 §677. Homestead exemptions; approval; refusal; hearings (REPEALED)
36 §678. Lien imposed on property of person claiming exemption although not permanent resident (REPEALED)
Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION
36 §681. Definitions
36 §682. Permanent residency; factual determination by assessor
36 §683. Exemption of homesteads
36 §684. Forms; application
36 §685. Duty of assessor; reimbursement by State
36 §686. Denial of homestead exemption; appeals
36 §687. Supplemental assessment
36 §688. Effect of determination of residence
36 §689. Audits; determinations of bureau
Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION
36 §691. Definitions; exemption limitations
36 §692. Exemption of business equipment
36 §693. Forms; reporting
36 §694. Duty of assessor; reimbursement by State
36 §695. Denial of exemption; appeals
36 §696. Supplemental assessment
36 §697. Audits; determination of bureau
36 §698. Appeals (REPEALED)
36 §699. Legislative findings; intent
36 §700. Reimbursement for state-mandated costs
36 §700-A. Additional municipal compensation
36 §700-B. Adjustments to revenue
Subchapter 5: POWERS AND DUTIES OF ASSESSORS
36 §701. Rules for assessment
36 §701-A. Just value defined
36 §702. Assessors' liability
36 §703. Select board to act as assessors
36 §704. Delinquent assessors; violation
36 §705. County commissioners may appoint assessors; procedure
36 §706. Taxpayers to list property, notice, penalty, verification (REPEALED)
36 §706-A. Taxpayers to list property; notice; penalty; verification
36 §707. Exempt property; inventory required
36 §708. Assessors to value real estate and personal property
36 §708-A. Certification of valuation lists (REPEALED)
36 §709. Assessment and commitment
36 §709-A. Primary assessing areas; assessment and commitment
36 §709-B. Extension of commitment time limit for 1977 (REPEALED)
36 §710. Overlay
36 §711. Assessment record
36 §712. Certificate of assessment
36 §713. Supplemental assessments
36 §713-A. Certain supplemental assessments
36 §713-B. Penalties assessed as supplemental assessments
36 §714. State-municipal revenue sharing aid
Subchapter 5-A: UNDEVELOPED LAND VALUATION
36 §721. Purpose (REPEALED)
36 §722. Definitions (REPEALED)
36 §723. Applicability (REPEALED)
36 §724. Base land values (REPEALED)
36 §725. Sales data (REPEALED)
36 §726. Valuation of land (REPEALED)
Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS
36 §751. County taxes; collection
36 §752. -- payment
36 §753. Municipal tax commitment; form
36 §754. -- lost or destroyed
36 §755. Bond
36 §756. Compensation
36 §757. Receipts for taxes
36 §757-A. Collector to furnish certificate to boat registration applicants (REPEALED)
36 §758. Notification to assessors of invalid tax
36 §759. Accounting; penalties
36 §759-A. Prohibition on commingling funds
36 §760. Perfection of collections
36 §760-A. Minor or burdensome amounts
36 §761. -- failure; action
36 §762. Collections completed by new collectors
36 §763. Settlement procedure; removal from municipality; resignation
36 §764. -- incapacity
36 §765. -- death
36 §766. Warrant for completion of collection; form
Subchapter 7: POWERS AND DUTIES OF SHERIFFS
36 §801. Sheriff may collect taxes
36 §802. Proceedings by sheriff
36 §803. Sheriff's duty in respect to warrant; alias warrant
Subchapter 8: ABATEMENT
36 §841. Abatement procedures
36 §841-A. Abatement by municipal officers; procedure (REPEALED)
36 §841-B. Land Classification Appeals Board; purpose; composition (REPEALED)
36 §841-C. Hearing (REPEALED)
36 §842. Notice of decision
36 §843. Appeals
36 §843-A. Appeals to Forestry Appeal Board (REPEALED)
36 §843-B. Hearing (REPEALED)
36 §844. Appeals to county commissioners
36 §844-A. Board of Assessment Review (REPEALED)
36 §844-B. Definitions (REPEALED)
36 §844-C. Composition (REPEALED)
36 §844-D. Jurisdiction (REPEALED)
36 §844-E. Assignment of hearing (REPEALED)
36 §844-F. Place of hearing (REPEALED)
36 §844-G. Appeal to State Board of Assessment Review (REPEALED)
36 §844-H. Hearing procedure (REPEALED)
36 §844-I. Production of documents (REPEALED)
36 §844-J. Evidence (REPEALED)
36 §844-K. Compensation (REPEALED)
36 §844-L. Appeal to the Superior Court (REPEALED)
36 §844-M. County board of assessment review
36 §844-N. Primary assessing area board of assessment review
36 §845. Appeals; to Superior Court (REPEALED)
36 §846. -- hearing (REPEALED)
36 §847. -- Commissioner's hearing and report (REPEALED)
36 §848. -- Trial (REPEALED)
36 §848-A. Assessment ratio evidence
36 §849. -- judgment and execution
36 §850. Assessment of costs (REPEALED)
Subchapter 9: DELINQUENT TAXES
Article 1: GENERAL PROVISIONS
36 §891. Collection of delinquent county taxes
36 §891-A. School subsidies withheld from delinquent municipalities
36 §892. Interest on delinquent state taxes
36 §892-A. Interest on delinquent county taxes
36 §893. Collector liable to inhabitants
36 §894. Delinquent tax collectors; forfeiture
36 §895. Warrant form; for completion of collection by treasurer
36 §896. Personal property distrained; sold as on execution
36 §897. Real estate levied on; sold as on execution
36 §898. Collector to account when taken on execution
36 §899. Municipalities may choose another tax collector
36 §900. Payments to former collector in dispute; procedure
36 §901. Remedy of owners of property taken for default of others
36 §902. Amendments permitted in actions to collect taxes
36 §903. Defendant estopped to deny title; exceptions
36 §904. Treasurer's receipt as evidence of redemption
36 §905. Municipalities may set off moneys due against taxes
36 §906. Application of payments to unpaid taxes
Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE
36 §941. Civil action with special attachments; procedure
36 §942. Tax lien certificate; procedure
36 §942-A. Aggregate tax lien certificate for time-share units; procedure
36 §943. Tax lien mortgage; redemption; discharge; foreclosure
36 §943-A. Application for abatement
36 §943-B. Credit reporting; payment during redemption period
36 §943-C. Sale of foreclosed properties
36 §944. Foreclosure for equitable relief, procedure
36 §945. Foreclosure in action for equitable relief; alternative procedure; class action
36 §946. Action for equitable relief after period of redemption; procedure
36 §946-A. Tax-acquired property and the restriction of title action (REPEALED)
36 §946-B. Tax-acquired property and the restriction of title action
36 §946-C. Abandoned tax-acquired property
36 §947. Presumption of validity
36 §948. Supplemental assessments; enforcement of lien
36 §949. Disbursement of excess funds
Article 3: DISTRAINT OR ARREST
36 §991. Distraint for taxes; procedure; sale
36 §992. Disposition of surplus
36 §993. Arrest; notice; procedure; fees
36 §994. Collector may issue warrant of distress to sheriff
36 §995. Warrant of distress; service, notice, fees
36 §996. Distraint before tax due to prevent loss
36 §997. Arrest and commitment; procedure
36 §998. Collector liable unless he commits within one year
Article 4: CIVIL ACTION
36 §1031. Collector may bring action in own name
36 §1032. Action may be brought in name of municipality
Article 5: SALE OF REAL ESTATE
36 §1071. Collector's tax auction sale; notice; procedure
36 §1072. -- form
36 §1073. Notice to owners of time and place of sale
36 §1074. Sale; procedure; costs
36 §1075. Collector's return of sale; form
36 §1076. Purchaser to notify mortgagee of sale; right of redemption
36 §1077. Purchaser's failure to pay in 20 days voids sale
36 §1078. Owner's right to redeem
36 §1079. Refund of taxes paid by purchaser
36 §1080. Delivery of deed to purchaser after 2 years
36 §1081. Nonresident owner's action; time limit
36 §1082. Municipal officers may bid at sale
36 §1083. Collector's deed; prima facie evidence of validity of sale
36 §1084. Posting notices; evidence of
Subchapter 10: FARM AND OPEN SPACE TAX LAW
36 §1101. Purpose
36 §1102. Definitions
36 §1103. Owner's application
36 §1104. Administration; regulations
36 §1105. Valuation of farmland
36 §1106. Powers and duties; State Tax Assessor (REPEALED)
36 §1106-A. Valuation of open space land
36 §1107. Orders (REPEALED)
36 §1108. Assessment of tax
36 §1109. Schedule; investigation
36 §1110. Reclassification
36 §1111. Scenic easements and development rights
36 §1112. Recapture penalty (REPEALED)
36 §1112-A. Mineral lands (REPEALED)
36 §1112-B. Mineral lands subject to an excise tax
36 §1112-C. Recapture penalty
36 §1113. Enforcement provision
36 §1114. Application
36 §1115. Transfer of portion of parcel of land
36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)
36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
36 §1118. Appeals and abatements
36 §1119. Valuation guidelines
36 §1120. Program promotion
36 §1121. Program monitoring
Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND
36 §1131. Purpose
36 §1132. Definitions
36 §1133. Owner's application
36 §1134. Administration; rules
36 §1135. Current use valuation of working waterfront land
36 §1136. Assessment of tax
36 §1137. Schedule; qualification
36 §1138. Recapture penalty
36 §1139. Enforcement
36 §1140. Transfer of ownership
36 §1140-A. Appeals and abatements
36 §1140-B. Analysis and report
36 §1140-C. Information bulletin
Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND
36 §1141. Purpose (REPEALED)
36 §1142. Definitions (REPEALED)
36 §1143. Owner's application (REPEALED)
36 §1144. Administration; rules (REPEALED)
36 §1145. Current use valuation of working waterfront land (REPEALED)
36 §1146. Assessment of tax (REPEALED)
36 §1147. Schedule; qualification (REPEALED)
36 §1148. Recapture penalty (REPEALED)
36 §1149. Enforcement (REPEALED)
36 §1150. Transfer of ownership (REPEALED)
36 §1151. Appeals and abatements (REPEALED)
36 §1152. Analysis and report (REPEALED)
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