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us-me/statute/title-36/chapter-105 — CITIES AND TOWNS · Axiom
Axiom
/
Maine
/
Statutes
/
Title 36
Cities And Towns
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
508
Service charges
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
558-A
Liability for failure to pay prorated property taxes
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
571
Title
572
Purpose
573
Definitions
574
Applicability
574-A
Ineligibility
574-B
Applicability
574-C
Reduction of parcels with structures; shoreland areas
575
Administration; rules
575-A
Determining compliance with forest management and harvest plan
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
581-D
Mineral lands subject to an excise tax
581-E
Report to the Bureau of Forestry
581-F
Report to the Bureau of Forestry on land in unorganized territory
581-G
Report to Bureau of Forestry
582
Appeal from State Tax Assessor
582-A
Payment for tax pending review
583
Abatement
584
Advisory Council
584-A
Construction
585
Purpose
586
Definitions
587
Classification as farmland
588
Planning board; open space land
589
Scenic easements and development rights
590
Value
591
Recapture penalty
592
Enforcement provision
593
Application
594
Exception
601
Personal property; defined
602
Where taxed
603
Exceptions
604
Mortgaged personal property; taxes
605
Deceased persons
606-2
Tax priority; deceased's personal property
607
Insolvent person's personal property
608
Blooded animals
609
Sailing vessels and barges; tax rate
610
Rebuilt vessels and barges; tax rate
610-A
Watercraft assessed as personal property
611
Equipment tax
612
Tax lien on personal property
613
Watercraft decal
651
Public property
652
Property of institutions and organizations
653
Estates of veterans
654
Estates of certain persons
654-A
Estates of legally blind persons
655
Personal property
656
Real estate
657
Purpose
658
Application
659
Recovery by a municipality
660
Legislative review of exemptions
661
Reimbursement for exemptions
671
Definitions
672
Permanent residency; factual determination by municipal assessor
673
Exemption of homesteads
674
Forms
675
Application
676
Duty of municipal assessor
677
Homestead exemptions; approval; refusal; hearings
678
Lien imposed on property of person claiming exemption although not permanent resident
681
Definitions
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