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MAINE REVISED STATUTE
TITLE 36: TAXATION
PART 2: PROPERTY TAXES
CHAPTER 105: CITIES AND TOWNS

SUBCHAPTER I: GENERAL PROVISIONS

• � 501. Definitions

 

• � 502. Property taxable; tax year

 

• � 503. Town taxes; legality

 

• � 504. Illegal assessment; recovery of tax

 

• � 505. Taxes; payment; powers of municipalities

 

• � 506. Prepayment of taxes

 

• � 506-A. Overpayment of taxes

 

• � 507. Taxpayer information
  



SUBCHAPTER II: REAL PROPERTY TAXES

• � 551. Real estate; defined

 

• � 552. -- tax lien

 

• � 553. -- where taxed

 

• � 554. Mortgaged real estate; taxes; payment

 

• � 555. Tenants in common and joint tenants

 

• � 556. Landlord and tenant

 

• � 557. Assessment; continued until notice of transfer

 

• � 557-A. Assessment; unknown owner

 

• � 558. Taxes prorated between seller and purchaser

 

• � 559. Deceased persons

 

• � 560. Bank's real estate

 

• � 561. Railroad buildings

 

• � 562. Standing wood, bark and timber; taxed to purchaser

 

• � 563. Forest land; policy

 

• � 564. -- assessment

 

• � 565. Forestry Appeal Board (REPEALED)

 

SUB CHAPTER  II-A: TREE GROWTH TAX LAW




• � 571. Title

 

• � 572. Purpose

 

• � 573. Definitions

 

• � 574. Applicability (REPEALED)

 

• � 574-A. Ineligibility

 

• � 574-B. Applicability

 

• � 575. Administration; regulations

 

• � 576. Powers and duties

 

• � 576-A. Valuation of areas other than forest land

 

• � 576-B. Discount factor and capitalization rate

 

• � 577. Reduced valuation under special circumstances

 

• � 578. Assessment of tax

 

• � 579. Schedule, investigation

 

• � 580. Reclassification

 

• � 581. Withdrawal

 

• � 581-A. Sale of portion of parcel of forest land

 

• � 581-B. Reclassification and withdrawal in unorganized territory

 

• � 581-C. Mineral lands (REPEALED)

 

• � 581-D. Mineral lands subject to an excise tax

 

• � 581-E. Report to the Bureau of Forestry

 

• � 582. Appeal from State Tax Assessor (REPEALED)

 

• � 582-A. Payment for tax pending review (REPEALED)

 

• � 583. Abatement

 

• � 584. Advisory Council (REPEALED)

 

• � 584-A. Construction

 

SUB CHAPTER IV: EXEMPTION




• � 651. Public property

 

• � 652. Property of institutions and organizations

 

• � 653. Estates of veterans

 

• � 654. Estates of certain persons

 

• � 655. Personal property

 

• � 656. Real estate

 

• � 657. Purpose (REPEALED)

 

• � 658. Application (REPEALED)

 

• � 659. Recovery by a municipality (REPEALED)

 

• � 660. Legislative review of exemptions

 

• � 661. Reimbursement for exemptions

 

SUB CHAPTER V: POWERS AND DUTIES OF ASSESSORS




• � 701. Rules for assessment

 

• � 701-A. Just value defined

 

• � 702. Assessors' liability

 

• � 703. Selectmen to act as assessors

 

• � 704. Delinquent assessors; violation

 

• � 705. County commissioners may appoint assessors; procedure

 

• � 706. Taxpayers to list property, notice, penalty, verification

 

• � 707. Exempt property; inventory required

 

• � 708. Assessors to value real estate and personal property

 

• � 708-A. Certification of valuation lists (REPEALED)

 

• � 709. Assessment and commitment

 

• � 709-A. Primary assessing areas; assessment and commitment

 

• � 709-B. Extension of commitment time limit for 1977 (REPEALED)

 

• � 710. Overlay

 

• � 711. Assessment record

 

• � 712. Certificate of assessment

 

• � 713. Supplemental assessments

 

• � 713-A. Certain supplemental assessments

 

• � 713-B. Penalties assessed as supplemental assessments

 

• � 714. State-municipal revenue sharing aid

 

SUBCHAPTER VI: POWERS AND DUTIES OF TAX COLLECTORS

• � 751. State and county taxes; collection

 

• � 752. -- payment

 

• � 753. Municipal tax commitment; form

 

• � 754. -- lost or destroyed

 

• � 755. Bond

 

• � 756. Compensation

 

• � 757. Receipts for taxes

 

• � 757-A. Collector to furnish certificate to boat registration applicants (REPEALED)

 

• � 758. Notification to assessors of invalid tax

 

• � 759. Accounting; penalties

 

• � 760. Perfection of collections

 

• � 760-A. Minor or burdensome amounts

 

• � 761. -- failure; action

 

• � 762. Collections completed by new collectors

 

• � 763. Settlement procedure; removal from municipality; resignation

 

• � 764. -- incapacity

 

• � 765. -- death

 

• � 766. Warrant for completion of collection; form

 

SUB CHAPTER VII: POWERS AND DUTIES OF SHERIFFS
• � 801. Sheriff may collect taxes

 

• � 802. Proceedings by sheriff

 

• � 803. Sheriff's duty in respect to warrant; alias warrant

 

SUB CHAPTER VIII: ABATEMENT
• � 841. Abatement procedures

 

• � 841-A. Abatement by municipal officers; procedure (REPEALED)

 

• � 841-B. Land Classification Appeals Board; purpose; composition (REPEALED)

 

• � 841-C. Hearing (REPEALED)

 

• � 842. Notice of decision

 

• � 843. Appeals

 

• � 843-A. Appeals to Forestry Appeal Board (REPEALED)

 

• � 843-B. Hearing (REPEALED)

 

• � 844. Appeals to county commissioners

 

• � 844-A. Board of Assessment Review (REPEALED)

 

• � 844-B. Definitions (REPEALED)

 

• � 844-C. Composition (REPEALED)

 

• � 844-D. Jurisdiction (REPEALED)

 

• � 844-E. Assignment of hearing (REPEALED)

 

• � 844-F Place of hearing (REPEALED)

 

• � 844-G. Appeal to State Board of Assessment Review (REPEALED)

 

• � 844-H. Hearing procedure (REPEALED)

 

• � 844-I. Production of documents (REPEALED)

 

• � 844-J. Evidence (REPEALED)

 

• � 844-K. Compensation (REPEALED)

 

• � 844-L. Appeal to the Superior Court (REPEALED)

 

• � 844-M. County board of assessment review

 

• � 844-N. Primary assessing area board of assessment review

 

• � 845. Appeals; to Superior Court (REPEALED)

 

• � 846. -- hearing (REPEALED)

 

• � 847. -- Commissioner's hearing and report (REPEALED)

 

• � 848. -- Trial (REPEALED)

 

• � 848-A. Assessment ratio evidence

 

• � 849. -- judgment and execution

 

• � 850. Assessment of costs (REPEALED)

 

SUBCHAPTER IX: DELINQUENT TAXES

Article 1: General Provisions

• � 891. Collection of delinquent state and county taxes

 

• � 891-A. School subsidies withheld from delinquent municipalities

 

• � 892. Interest on delinquent state taxes

 

• � 892-A. Interest on delinquent county taxes

 

• � 893. Collector liable to inhabitants

 

• � 894. Delinquent tax collectors; forfeiture

 

• � 895. Warrant form; for completion of collection by treasurer

 

• � 896. Personal property distrained; sold as on execution

 

• � 897. Real estate levied on; sold as on execution

 

• � 898. Collector to account when taken on execution

 

• � 899. Municipalities may choose another tax collector

 

• � 900. Payments to former collector in dispute; procedure

 

• � 901. Remedy of owners of property taken for default of others

 

• � 902. Amendments permitted in actions to collect taxes

 

• � 903. Defendant estopped to deny title; exceptions

 

• � 904. Treasurer's receipt as evidence of redemption

 

• � 905. Municipalities may set off moneys due against taxes

 

• � 906. Application of payments to unpaid taxes

 

Article 2:  Enforcement of Lien on Real Estate

• � 941. Civil action with special attachments; procedure

 

• � 942. Tax lien certificate; procedure

 

• � 942-A. Aggregate tax lien certificate for time-share units; procedure

 

• � 943. Tax lien mortgage; redemption; discharge; foreclosure

 

• � 943-A. Application for abatement

 

• � 944. Foreclosure for equitable relief, procedure

 

• � 945. Foreclosure in action for equitable relief; alternative procedure; class action

 

• � 946. Action for equitable relief after period of redemption; procedure

 

• � 946-A. Tax-acquired property and the restriction of title action

 

• � 947. Presumption of validity

 

• � 948. Supplemental assessments; enforcement of lien

 

Article 3: Distraint or Arrest

• � 991. Distraint for taxes; procedure; sale

 

• � 992. Disposition of surplus

 

• � 993. Arrest; notice; procedure; fees

 

• � 994. Collector may issue warrant of distress to sheriff

 

• � 995. Warrant of distress; service, notice, fees

 

• � 996. Distraint before tax due to prevent loss

 

• � 997. Arrest and commitment; procedure

 

• � 998. Collector liable unless he commits within one year

 

Article 4: Civil Action

• � 1031. Collector may bring action in own name

 

• � 1032. Action may be brought in name of municipality

 

Article 5: Sale of Real Estate

• � 1071. Collector's tax auction sale; notice; procedure

 

• � 1072. -- form

 

• � 1073. Notice to owners of time and place of sale

 

• � 1074. Sale; procedure; costs

 

• � 1075. Collector's return of sale; form

 

• � 1076. Purchaser to notify mortgagee of sale; right of redemption

 

• � 1077. Purchaser's failure to pay in 20 days voids sale

 

• � 1078. Owner's right to redeem

 

• � 1079. Refund of taxes paid by purchaser

 

• � 1080. Delivery of deed to purchaser after 2 years

 

• � 1081. Nonresident owner's action; time limit

 

• � 1082. Municipal officers may bid at sale

 

• � 1083. Collector's deed; prima facie evidence of validity of sale

 

• � 1084. Posting notices; evidence of