MRS Title 36, Chapter105: CITIES AND TOWNS
Text current through November 1, 2017, see disclaimer at end of document.
Title 36: TAXATION
Chapter105: CITIES AND TOWNS
Table of Contents
Part2. PROPERTY TAXES...... 0
Subchapter1. GENERAL PROVISIONS...... 0
Section501. DEFINITIONS...... 0
Section502. PROPERTY TAXABLE; TAX YEAR...... 0
Section503. TOWN TAXES; LEGALITY...... 0
Section504. ILLEGAL ASSESSMENT; RECOVERY OF TAX...... 0
Section505. TAXES; PAYMENT; POWERS OF MUNICIPALITIES...... 0
Section506. PREPAYMENT OF TAXES...... 0
Section506-A. OVERPAYMENT OF TAXES...... 0
Section507. TAXPAYER INFORMATION...... 0
Section508. SERVICE CHARGES...... 0
Subchapter2. REAL PROPERTY TAXES...... 0
Section551. REAL ESTATE; DEFINED...... 0
Section552. -- TAX LIEN...... 0
Section553. -- WHERE TAXED...... 0
Section554. MORTGAGED REAL ESTATE; TAXES; PAYMENT...... 0
Section555. TENANTS IN COMMON AND JOINT TENANTS...... 0
Section556. LANDLORD AND TENANT...... 0
Section557. ASSESSMENT; CONTINUED UNTIL NOTICE OF TRANSFER0
Section557-A. ASSESSMENT; UNKNOWN OWNER...... 0
Section558. TAXES PRORATED BETWEEN SELLER AND PURCHASER.0
Section558-A. LIABILITY FOR FAILURE TO PAY PRORATED PROPERTY TAXES 0
Section559. DECEASED PERSONS...... 0
Section560. BANK'S REAL ESTATE...... 0
Section561. RAILROAD BUILDINGS...... 0
Section562. STANDING WOOD, BARK AND TIMBER; TAXED TO PURCHASER 0
Section563. FOREST LAND; POLICY...... 0
Section564. -- ASSESSMENT...... 0
Section565. FORESTRY APPEAL BOARD (REPEALED)...... 0
Subchapter2-A. TREE GROWTH TAX LAW...... 0
Section571. TITLE...... 0
Section572. PURPOSE...... 0
Section573. DEFINITIONS...... 0
Section574. APPLICABILITY (REPEALED)...... 0
Section574-A. INELIGIBILITY...... 0
Section574-B. APPLICABILITY...... 0
Section574-C. REDUCTION OF PARCELS WITH STRUCTURES; SHORELAND AREAS 0
Section575. ADMINISTRATION; RULES...... 0
Section575-A. DETERMINING COMPLIANCE WITH FOREST MANAGEMENT AND HARVEST PLAN 0
Section576. POWERS AND DUTIES...... 0
Section576-A. VALUATION OF AREAS OTHER THAN FOREST LAND..0
Section576-B. DISCOUNT FACTOR AND CAPITALIZATION RATE....0
Section577. REDUCED VALUATION UNDER SPECIAL CIRCUMSTANCES0
Section578. ASSESSMENT OF TAX...... 0
Section579. SCHEDULE, INVESTIGATION...... 0
Section580. RECLASSIFICATION...... 0
Section581. WITHDRAWAL...... 0
Section581-A. SALE OF PORTION OF PARCEL OF FOREST LAND.....0
Section581-B. RECLASSIFICATION AND WITHDRAWAL IN UNORGANIZED TERRITORY 0
Section581-C. MINERAL LANDS (REPEALED)...... 0
Section581-D. MINERAL LANDS SUBJECT TO AN EXCISE TAX...... 0
Section581-E. REPORT TO THE BUREAU OF FORESTRY (REPEALED)..0
Section581-F. REPORT TO THE BUREAU OF FORESTRY ON LAND IN UNORGANIZED TERRITORY 0
Section581-G. REPORT TO BUREAU OF FORESTRY...... 0
Section582. APPEAL FROM STATE TAX ASSESSOR (REPEALED).....0
Section582-A. PAYMENT FOR TAX PENDING REVIEW (REPEALED)...0
Section583. ABATEMENT...... 0
Section584. ADVISORY COUNCIL (REPEALED)...... 0
Section584-A. CONSTRUCTION...... 0
Subchapter2-B. FARM AND OPEN SPACE LAND LAW...... 0
Section585. PURPOSE (REPEALED)...... 0
Section586. DEFINITIONS (REPEALED)...... 0
Section587. CLASSIFICATION AS FARMLAND (REPEALED)...... 0
Section588. PLANNING BOARD; OPEN SPACE LAND (REPEALED)....0
Section589. SCENIC EASEMENTS AND DEVELOPMENT RIGHTS (REPEALED) 0
Section590. VALUE (REPEALED)...... 0
Section591. RECAPTURE PENALTY (REPEALED)...... 0
Section592. ENFORCEMENT PROVISION (REPEALED)...... 0
Section593. APPLICATION (REPEALED)...... 0
Section594. EXCEPTION (REPEALED)...... 0
Subchapter3. PERSONAL PROPERTY TAXES...... 0
Section601. PERSONAL PROPERTY; DEFINED...... 0
Section602. -- WHERE TAXED...... 0
Section603. EXCEPTIONS...... 0
Section604. MORTGAGED PERSONAL PROPERTY; TAXES...... 0
Section605. DECEASED PERSONS...... 0
Section606. TAX PRIORITY; DECEASED'S PERSONAL PROPERTY....0
Section607. INSOLVENT PERSON'S PERSONAL PROPERTY...... 0
Section608. BLOODED ANIMALS (REPEALED)...... 0
Section609. SAILING VESSELS AND BARGES; TAX RATE (REPEALED)0
Section610. REBUILT VESSELS AND BARGES; TAX RATE (REPEALED)0
Section610-A. WATERCRAFT ASSESSED AS PERSONAL PROPERTY (REPEALED) 0
Section611. EQUIPMENT TAX...... 0
Section612. TAX LIEN ON PERSONAL PROPERTY...... 0
Section613. WATERCRAFT DECAL (REPEALED)...... 0
Subchapter4. EXEMPTIONS...... 0
Section651. PUBLIC PROPERTY...... 0
Section652. PROPERTY OF INSTITUTIONS AND ORGANIZATIONS....0
Section653. ESTATES OF VETERANS...... 0
Section654. ESTATES OF CERTAIN PERSONS (REPEALED)...... 0
Section654-A. ESTATES OF LEGALLY BLIND PERSONS...... 0
Section655. PERSONAL PROPERTY...... 0
Section656. REAL ESTATE...... 0
Section657. PURPOSE (REPEALED)...... 0
Section658. APPLICATION (REPEALED)...... 0
Section659. RECOVERY BY A MUNICIPALITY (REPEALED)...... 0
Section660. LEGISLATIVE REVIEW OF EXEMPTIONS (REPEALED)...0
Section661. REIMBURSEMENT FOR EXEMPTIONS...... 0
Subchapter4-A. HOMESTEAD PROPERTY TAX EXEMPTIONS ...... 0
Section671. DEFINITIONS (REPEALED)...... 0
Section672. PERMANENT RESIDENCY; FACTUAL DETERMINATION BY MUNICIPAL ASSESSOR (REPEALED) 0
Section673. EXEMPTION OF HOMESTEADS (REPEALED)...... 0
Section674. FORMS (REPEALED)...... 0
Section675. APPLICATION (REPEALED)...... 0
Section676. DUTY OF MUNICIPAL ASSESSOR (REPEALED)...... 0
Section677. HOMESTEAD EXEMPTIONS; APPROVAL; REFUSAL; HEARINGS (REPEALED) 0
Section678. LIEN IMPOSED ON PROPERTY OF PERSON CLAIMING EXEMPTION ALTHOUGH NOT PERMANENT RESIDENT (REPEALED) 0
Subchapter4-B. MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION 0
Section681. DEFINITIONS...... 0
Section682. PERMANENT RESIDENCY; FACTUAL DETERMINATION BY ASSESSOR 0
Section683. EXEMPTION OF HOMESTEADS...... 0
Section684. FORMS; APPLICATION...... 0
Section685. DUTY OF ASSESSOR; REIMBURSEMENT BY STATE.....0
Section686. DENIAL OF HOMESTEAD EXEMPTION; APPEALS...... 0
Section687. SUPPLEMENTAL ASSESSMENT...... 0
Section688. EFFECT OF DETERMINATION OF RESIDENCE...... 0
Section689. AUDITS; DETERMINATIONS OF BUREAU...... 0
Subchapter4-C. BUSINESS EQUIPMENT TAX EXEMPTION ...... 0
Section691. DEFINITIONS; EXEMPTION LIMITATIONS...... 0
Section692. EXEMPTION OF BUSINESS EQUIPMENT...... 0
Section693. FORMS; REPORTING...... 0
Section694. DUTY OF ASSESSOR; REIMBURSEMENT BY STATE.....0
Section695. DENIAL OF EXEMPTION; APPEALS...... 0
Section696. SUPPLEMENTAL ASSESSMENT...... 0
Section697. AUDITS; DETERMINATION OF BUREAU...... 0
Section698. APPEALS (REPEALED)...... 0
Section699. LEGISLATIVE FINDINGS; INTENT...... 0
Section700. REIMBURSEMENT FOR STATE-MANDATED COSTS.....0
Section700-A. ADDITIONAL MUNICIPAL COMPENSATION...... 0
Section700-B. ADJUSTMENTS TO REVENUE...... 0
Subchapter5. POWERS AND DUTIES OF ASSESSORS...... 0
Section701. RULES FOR ASSESSMENT...... 0
Section701-A. JUST VALUE DEFINED...... 0
Section702. ASSESSORS' LIABILITY...... 0
Section703. SELECTMEN TO ACT AS ASSESSORS...... 0
Section704. DELINQUENT ASSESSORS; VIOLATION...... 0
Section705. COUNTY COMMISSIONERS MAY APPOINT ASSESSORS; PROCEDURE 0
Section706. TAXPAYERS TO LIST PROPERTY, NOTICE, PENALTY, VERIFICATION 0
Section707. EXEMPT PROPERTY; INVENTORY REQUIRED...... 0
Section708. ASSESSORS TO VALUE REAL ESTATE AND PERSONAL PROPERTY 0
Section708-A. CERTIFICATION OF VALUATION LISTS (REPEALED)...0
Section709. ASSESSMENT AND COMMITMENT...... 0
Section709-A. PRIMARY ASSESSING AREAS; ASSESSMENT AND COMMITMENT 0
Section709-B. EXTENSION OF COMMITMENT TIME LIMIT FOR 1977 (REPEALED) 0
Section710. OVERLAY...... 0
Section711. ASSESSMENT RECORD...... 0
Section712. CERTIFICATE OF ASSESSMENT...... 0
Section713. SUPPLEMENTAL ASSESSMENTS...... 0
Section713-A. CERTAIN SUPPLEMENTAL ASSESSMENTS...... 0
Section713-B. PENALTIES ASSESSED AS SUPPLEMENTAL ASSESSMENTS0
Section714. STATE-MUNICIPAL REVENUE SHARING AID...... 0
Subchapter5-A. UNDEVELOPED LAND VALUATION ...... 0
Section721. PURPOSE (REPEALED)...... 0
Section722. DEFINITIONS (REPEALED)...... 0
Section723. APPLICABILITY (REPEALED)...... 0
Section724. BASE LAND VALUES (REPEALED)...... 0
Section725. SALES DATA (REPEALED)...... 0
Section726. VALUATION OF LAND (REPEALED)...... 0
Subchapter6. POWERS AND DUTIES OF TAX COLLECTORS...... 0
Section751. STATE AND COUNTY TAXES; COLLECTION...... 0
Section752. -- PAYMENT...... 0
Section753. MUNICIPAL TAX COMMITMENT; FORM...... 0
Section754. -- LOST OR DESTROYED...... 0
Section755. BOND...... 0
Section756. COMPENSATION...... 0
Section757. RECEIPTS FOR TAXES...... 0
Section757-A. COLLECTOR TO FURNISH CERTIFICATE TO BOAT REGISTRATION APPLICANTS (REPEALED) 0
Section758. NOTIFICATION TO ASSESSORS OF INVALID TAX...... 0
Section759. ACCOUNTING; PENALTIES...... 0
Section759-A. PROHIBITION ON COMMINGLING FUNDS...... 0
Section760. PERFECTION OF COLLECTIONS...... 0
Section760-A. MINOR OR BURDENSOME AMOUNTS...... 0
Section761. -- FAILURE; ACTION...... 0
Section762. COLLECTIONS COMPLETED BY NEW COLLECTORS.....0
Section763. SETTLEMENT PROCEDURE; REMOVAL FROM MUNICIPALITY; RESIGNATION 0
Section764. -- INCAPACITY...... 0
Section765. -- DEATH...... 0
Section766. WARRANT FOR COMPLETION OF COLLECTION; FORM..0
Subchapter7. POWERS AND DUTIES OF SHERIFFS...... 0
Section801. SHERIFF MAY COLLECT TAXES...... 0
Section802. PROCEEDINGS BY SHERIFF...... 0
Section803. SHERIFF'S DUTY IN RESPECT TO WARRANT; ALIAS WARRANT 0
Subchapter8. ABATEMENT...... 0
Section841. ABATEMENT PROCEDURES...... 0
Section841-A. ABATEMENT BY MUNICIPAL OFFICERS; PROCEDURE (REPEALED) 0
Section841-B. LAND CLASSIFICATION APPEALS BOARD; PURPOSE; COMPOSITION (REPEALED) 0
Section841-C. HEARING (REPEALED)...... 0
Section842. NOTICE OF DECISION...... 0
Section843. APPEALS...... 0
Section843-A. APPEALS TO FORESTRY APPEAL BOARD (REPEALED).0
Section843-B. HEARING (REPEALED)...... 0
Section844. APPEALS TO COUNTY COMMISSIONERS...... 0
Section844-A. BOARD OF ASSESSMENT REVIEW (REPEALED)...... 0
Section844-B. DEFINITIONS (REPEALED)...... 0
Section844-C. COMPOSITION (REPEALED)...... 0
Section844-D. JURISDICTION (REPEALED)...... 0
Section844-E. ASSIGNMENT OF HEARING (REPEALED)...... 0
Section844-F. PLACE OF HEARING (REPEALED)...... 0
Section844-G. APPEAL TO STATE BOARD OF ASSESSMENT REVIEW (REPEALED) 0
Section844-H. HEARING PROCEDURE (REPEALED)...... 0
Section844-I. PRODUCTION OF DOCUMENTS (REPEALED)...... 0
Section844-J. EVIDENCE (REPEALED)...... 0
Section844-K. COMPENSATION (REPEALED)...... 0
Section844-L. APPEAL TO THE SUPERIOR COURT (REPEALED)...... 0
Section844-M. COUNTY BOARD OF ASSESSMENT REVIEW...... 0
Section844-N. PRIMARY ASSESSING AREA BOARD OF ASSESSMENT REVIEW 0
Section845. APPEALS; TO SUPERIOR COURT (REPEALED)...... 0
Section846. -- HEARING (REPEALED)...... 0
Section847. -- COMMISSIONER'S HEARING AND REPORT (REPEALED)0
Section848. -- TRIAL (REPEALED)...... 0
Section848-A. ASSESSMENT RATIO EVIDENCE...... 0
Section849. -- JUDGMENT AND EXECUTION...... 0
Section850. ASSESSMENT OF COSTS (REPEALED)...... 0
Subchapter9. DELINQUENT TAXES...... 0
Article1. GENERAL PROVISIONS...... 0
Section891. COLLECTION OF DELINQUENT STATE AND COUNTY TAXES 0
Section891-A. SCHOOL SUBSIDIES WITHHELD FROM DELINQUENT MUNICIPALITIES 0
Section892. INTEREST ON DELINQUENT STATE TAXES...... 0
Section892-A. INTEREST ON DELINQUENT COUNTY TAXES...... 0
Section893. COLLECTOR LIABLE TO INHABITANTS...... 0
Section894. DELINQUENT TAX COLLECTORS; FORFEITURE...... 0
Section895. WARRANT FORM; FOR COMPLETION OF COLLECTION BY TREASURER 0
Section896. PERSONAL PROPERTY DISTRAINED; SOLD AS ON EXECUTION 0
Section897. REAL ESTATE LEVIED ON; SOLD AS ON EXECUTION..0
Section898. COLLECTOR TO ACCOUNT WHEN TAKEN ON EXECUTION0
Section899. MUNICIPALITIES MAY CHOOSE ANOTHER TAX COLLECTOR 0
Section900. PAYMENTS TO FORMER COLLECTOR IN DISPUTE; PROCEDURE 0
Section901. REMEDY OF OWNERS OF PROPERTY TAKEN FOR DEFAULT OF OTHERS 0
Section902. AMENDMENTS PERMITTED IN ACTIONS TO COLLECT TAXES 0
Section903. DEFENDANT ESTOPPED TO DENY TITLE; EXCEPTIONS0
Section904. TREASURER'S RECEIPT AS EVIDENCE OF REDEMPTION0
Section905. MUNICIPALITIES MAY SET OFF MONEYS DUE AGAINST TAXES 0
Section906. APPLICATION OF PAYMENTS TO UNPAID TAXES.....0
Article2. ENFORCEMENT OF LIEN ON REAL ESTATE...... 0
Section941. CIVIL ACTION WITH SPECIAL ATTACHMENTS; PROCEDURE 0
Section942. TAX LIEN CERTIFICATE; PROCEDURE...... 0
Section942-A. AGGREGATE TAX LIEN CERTIFICATE FOR TIME-SHARE UNITS; PROCEDURE 0
Section943. TAX LIEN MORTGAGE; REDEMPTION; DISCHARGE; FORECLOSURE 0
Section943-A. APPLICATION FOR ABATEMENT...... 0
Section943-B. CREDIT REPORTING; PAYMENT DURING REDEMPTION PERIOD 0
Section944. FORECLOSURE FOR EQUITABLE RELIEF, PROCEDURE.0
Section945. FORECLOSURE IN ACTION FOR EQUITABLE RELIEF; ALTERNATIVE PROCEDURE; CLASS ACTION 0
Section946. ACTION FOR EQUITABLE RELIEF AFTER PERIOD OF REDEMPTION; PROCEDURE 0
Section946-A. TAX-ACQUIRED PROPERTY AND THE RESTRICTION OF TITLE ACTION (REPEALED) 0
Section946-B. TAX-ACQUIRED PROPERTY AND THE RESTRICTION OF TITLE ACTION 0
Section947. PRESUMPTION OF VALIDITY...... 0
Section948. SUPPLEMENTAL ASSESSMENTS; ENFORCEMENT OF LIEN0
Section949. DISBURSEMENT OF EXCESS FUNDS...... 0
Article3. DISTRAINT OR ARREST...... 0
Section991. DISTRAINT FOR TAXES; PROCEDURE; SALE...... 0
Section992. DISPOSITION OF SURPLUS...... 0
Section993. ARREST; NOTICE; PROCEDURE; FEES...... 0
Section994. COLLECTOR MAY ISSUE WARRANT OF DISTRESS TO SHERIFF 0
Section995. WARRANT OF DISTRESS; SERVICE, NOTICE, FEES....0
Section996. DISTRAINT BEFORE TAX DUE TO PREVENT LOSS.....0
Section997. ARREST AND COMMITMENT; PROCEDURE...... 0
Section998. COLLECTOR LIABLE UNLESS HE COMMITS WITHIN ONE YEAR 0
Article4. CIVIL ACTION...... 0
Section1031. COLLECTOR MAY BRING ACTION IN OWN NAME....0
Section1032. ACTION MAY BE BROUGHT IN NAME OF MUNICIPALITY0
Article5. SALE OF REAL ESTATE...... 0
Section1071. COLLECTOR'S TAX AUCTION SALE; NOTICE; PROCEDURE 0
Section1072. -- FORM...... 0
Section1073. NOTICE TO OWNERS OF TIME AND PLACE OF SALE..0
Section1074. SALE; PROCEDURE; COSTS...... 0
Section1075. COLLECTOR'S RETURN OF SALE; FORM...... 0
Section1076. PURCHASER TO NOTIFY MORTGAGEE OF SALE; RIGHT OF REDEMPTION 0
Section1077. PURCHASER'S FAILURE TO PAY IN 20 DAYS VOIDS SALE0
Section1078. OWNER'S RIGHT TO REDEEM...... 0
Section1079. REFUND OF TAXES PAID BY PURCHASER...... 0
Section1080. DELIVERY OF DEED TO PURCHASER AFTER 2 YEARS.0
Section1081. NONRESIDENT OWNER'S ACTION; TIME LIMIT...... 0
Section1082. MUNICIPAL OFFICERS MAY BID AT SALE...... 0
Section1083. COLLECTOR'S DEED; PRIMA FACIE EVIDENCE OF VALIDITY OF SALE 0
Section1084. POSTING NOTICES; EVIDENCE OF...... 0
Subchapter10. FARM AND OPEN SPACE TAX LAW...... 0
Section1101. PURPOSE...... 0
Section1102. DEFINITIONS...... 0
Section1103. OWNER'S APPLICATION...... 0
Section1104. ADMINISTRATION; REGULATIONS...... 0
Section1105. VALUATION OF FARMLAND...... 0
Section1106. POWERS AND DUTIES; STATE TAX ASSESSOR (REPEALED)0
Section1106-A. VALUATION OF OPEN SPACE LAND...... 0
Section1107. ORDERS (REPEALED)...... 0
Section1108. ASSESSMENT OF TAX...... 0
Section1109. SCHEDULE; INVESTIGATION...... 0
Section1110. RECLASSIFICATION...... 0
Section1111. SCENIC EASEMENTS AND DEVELOPMENT RIGHTS....0
Section1112. RECAPTURE PENALTY...... 0
Section1112-A. MINERAL LANDS (REPEALED)...... 0
Section1112-B. MINERAL LANDS SUBJECT TO AN EXCISE TAX.....0
Section1113. ENFORCEMENT PROVISION...... 0
Section1114. APPLICATION...... 0
Section1115. TRANSFER OF PORTION OF PARCEL OF LAND...... 0
Section1116. RECLASSIFICATION AND WITHDRAWAL IN UNORGANIZED TERRITORY (REPEALED) 0
Section1117. APPEAL FROM STATE TAX ASSESSOR OR COMMISSIONER OF AGRICULTURE (REPEALED) 0
Section1118. APPEALS AND ABATEMENTS...... 0
Section1119. VALUATION GUIDELINES...... 0
Section1120. PROGRAM PROMOTION...... 0
Section1121. PROGRAM MONITORING...... 0
Subchapter10-A. CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND 0
Section1131. PURPOSE ...... 0
Section1132. DEFINITIONS ...... 0
Section1133. OWNER'S APPLICATION ...... 0
Section1134. ADMINISTRATION; RULES ...... 0
Section1135. CURRENT USE VALUATION OF WORKING WATERFRONT LAND 0
Section1136. ASSESSMENT OF TAX ...... 0
Section1137. SCHEDULE; QUALIFICATION ...... 0
Section1138. RECAPTURE PENALTY...... 0
Section1139. ENFORCEMENT...... 0
Section1140. TRANSFER OF OWNERSHIP...... 0
Section1140-A. APPEALS AND ABATEMENTS...... 0
Section1140-B. ANALYSIS AND REPORT...... 0
Subchapter11. CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND 0
Section1141. PURPOSE (REPEALED)...... 0
Section1142. DEFINITIONS (REPEALED)...... 0
Section1143. OWNER'S APPLICATION (REPEALED)...... 0
Section1144. ADMINISTRATION; RULES (REPEALED)...... 0
Section1145. CURRENT USE VALUATION OF WORKING WATERFRONT LAND (REPEALED) 0
Section1146. ASSESSMENT OF TAX (REPEALED)...... 0
Section1147. SCHEDULE; QUALIFICATION (REPEALED)...... 0
Section1148. RECAPTURE PENALTY (REPEALED)...... 0
Section1149. ENFORCEMENT (REPEALED)...... 0
Section1150. TRANSFER OF OWNERSHIP (REPEALED)...... 0
Section1151. APPEALS AND ABATEMENTS (REPEALED)...... 0
Section1152. ANALYSIS AND REPORT (REPEALED)...... 0
| 1
MRS Title 36, Chapter105: CITIES AND TOWNS
Maine Revised Statutes
Title 36: TAXATION
Chapter105: CITIES AND TOWNS
Subchapter 1:GENERAL PROVISIONS
§501. DEFINITIONS
The following words and phrases as used in this chapter shall, unless a different meaning is plainly required by the context, have the following meaning:
1.Estates. "Estates" shall be construed to mean both real estate and personal property.
2.Mortgagee. "Mortgagee" shall be construed to include the heirs and assigns of the mortgagee.
3.Municipality. "Municipality" shall include cities, towns and plantations.
4.Municipal officers. "Municipal officers" shall mean the mayor and aldermen of cities, the selectmen of towns and the assessors of plantations.
5.Person. "Person" may include a body corporate or an association.
6.Place. "Place" shall include municipalities, townships and any other unorganized area.
7.Property. "Property" shall be construed to mean both real estate and personal property.
8.Registered mail. "Registered mail" shall be construed to include certified mail.
9.Reside or resident. "Reside" or "resident" shall have reference to place of domicile.
10.Tax collector. "Tax collector" shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office.
§502. PROPERTY TAXABLE; TAX YEAR
All real estate within the State, all personal property of residents of the State and all personal property within the State of persons not residents of the State is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such taxable property must be fixed as of that date. Upon receipt of a declaration of value under section 4641-D reflecting a change of ownership in real property, the assessor may change the records of the municipality to reflect the identity of the new owner, if notice of tax liabilities is sent both to the new owner and to the owner of record as of the April 1st when the liability accrued. The taxable year is from April 1st to April 1st. Notwithstanding this section, proration of taxes must be over the period specified in section 558. [1997, c. 216, §1 (AMD).]
SECTION HISTORY
1979, c. 666, §15 (AMD). 1985, c. 568, (AMD). 1997, c. 216, §1 (AMD).
§503. TOWN TAXES; LEGALITY
The assessment of a tax by a town is illegal unless the sum assessed is raised by vote of the voters at a meeting legally called and notified.
§504. ILLEGAL ASSESSMENT; RECOVERY OF TAX
If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor shall any error, mistake or omission by the assessors, tax collector or treasurer render it void; but any person paying such tax may bring his action against the municipality in the Superior Court for the same county, and shall recover the sum not raised for a legal object, with 25% interest and costs, and any damages which he has sustained by reason of mistakes, errors or omissions of such officers.
§505. TAXES; PAYMENT; POWERS OF MUNICIPALITIES
At any meeting at which it votes to raise a tax, or at any subsequent meeting prior to the commitment of that tax, a municipality may, with respect to the tax, by vote determine: [1995, c. 57, §4 (AMD).]
1.When lists committed. The date when the lists named in section 709 shall be committed.
2.When property taxes due and payable. The date or dates when property taxes shall become due and payable.
[ 1973, c. 708, (AMD) .]
3.When poll tax due and payable.
[ 1973, c. 66, §4 (RP) .]
4.When interest collected. The date or dates from and after which interest must accrue, which must also be the date or dates on which taxes become delinquent. The rate of interest must be specified in the vote and must apply to delinquent taxes committed during the taxable year until those taxes are paid in full. Except as provided in subsection 4-A, the maximum rate of interest must be established by the Treasurer of State and may not exceed the prime rate as published in the Wall Street Journal on the first business day of the calendar year, rounded up to the next whole percent plus 3 percentage points. The Treasurer of State shall post that rate of interest on the Treasurer of State's publicly accessible website on or before January 20th of each year. The interest must be added to and become part of the taxes.
[ 2011, c. 380, Pt. FFF, §1 (AMD) .]
4-A.Alternate calculation of interest. For any tax year for which the maximum interest rate established by the Treasurer of State under subsection 4 is 2 percentage points or more lower than the maximum rate established by the Treasurer of State for the previous tax year, the municipality may adopt an interest rate that is up to 2 percentage points over the rate established by the Treasurer of State for the tax year under subsection 4.
[ 2001, c. 635, §2 (NEW) .]
5.Abatement when taxes paid prior to time. That all taxpayers who pay their taxes prior to specified times shall be entitled to abatement thereon, which abatement shall not exceed 10%, and shall be specified in the vote. A notification of such vote shall be posted by the treasurer in one or more public places in the municipality within 7 days after the commitment of the taxes.
SECTION HISTORY
1971, c. 367, (AMD). 1973, c. 66, §4 (AMD). 1973, c. 708, (AMD). 1979, c. 541, §A218 (AMD). 1983, c. 480, §A40 (AMD). 1995, c. 57, §4 (AMD). 2001, c. 635, §§1,2 (AMD). 2005, c. 332, §12 (AMD). 2011, c. 380, Pt. FFF, §1 (AMD).
§506. PREPAYMENT OF TAXES
Municipalities at any properly called meeting may authorize their tax collectors or treasurers to accept prepayment of taxes not yet committed and to pay interest on these prepayments, if any is authorized, at a rate not exceeding 8% per year; municipalities are not obligated to authorize the payment of interest on taxes prepaid under this section. Any excess paid in over the amount finally committed must be repaid, with the interest due on the whole transaction, at the date that the tax finally committed is due and payable. [1993, c. 422, §2 (AMD).]
SECTION HISTORY
1993, c. 422, §2 (AMD).
§506-A. OVERPAYMENT OF TAXES
Except as provided in section 506, a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality. The rate of interest may not exceed the interest rate established by the municipality for delinquent taxes nor may it be less than that rate reduced by 4%. If a municipality fails to establish a rate of interest for overpayments of taxes, it shall pay interest at the rate it has established for delinquent taxes. [2009, c. 434, §14 (AMD).]
SECTION HISTORY
1985, c. 333, §§2,3 (NEW). 1995, c. 57, §5 (AMD). 2009, c. 434, §14 (AMD).
§507. TAXPAYER INFORMATION
A municipality that issues a property tax bill to a taxpayer must issue the following information. [2007, c. 432, §2 (AFF); 2007, c. 432, §1 (RPR).]
1.Reductions to tax. The property tax bill must contain a statement or calculation that demonstrates the amount or percentage by which the taxpayer's tax has been reduced by the distribution of state-municipal revenue sharing, state reimbursement for the Maine resident homestead property tax exemption and state aid for education. The State Tax Assessor shall annually provide each municipality with the amount of state-municipal revenue sharing and state aid for education subject to identification under this section.
[ 2007, c. 432, §1 (NEW); 2007, c. 432, §2 (AFF) .]
2.Distribution to education and government. The property tax bill must indicate the percentage of property taxes distributed to education and local, county and state government.
[ 2007, c. 432, §1 (NEW); 2007, c. 432, §2 (AFF) .]
3.Indebtedness. The property tax bill must indicate the outstanding bonded indebtedness of the issuing municipality as of the date the bill is issued.
[ 2007, c. 432, §1 (NEW); 2007, c. 432, §2 (AFF) .]
4.Due date and interest. Each property tax bill issued by a municipality must clearly state the date interest will begin to accrue on delinquent taxes.
[ 2007, c. 432, §1 (NEW); 2007, c. 432, §2 (AFF) .]
SECTION HISTORY
1983, c. 855, §3 (NEW). 1985, c. 227, (AMD). 1985, c. 376, (AMD). 1997, c. 643, §HHH2 (AMD). 1997, c. 643, §HHH10 (AFF). 2007, c. 432, §2 (AFF). 2007, c. 432, §1 (RPR).
§508. SERVICE CHARGES
1.Imposition. A municipality may impose service charges on the owner of residential property, other than student housing or parsonages, that is totally exempt from taxation under section 652 and that is used to provide rental income. Such service charges must be calculated according to the actual cost of providing municipal services to that real property and to the persons who use that property, and revenues derived from the charges must be used to fund, to the extent possible, the costs of those services. The municipal legislative body shall identify those institutions and organizations upon which service charges are to be levied.
A municipality that imposes service charges on any institution or organization must impose those service charges on every similarly situated institution or organization. For the purposes of this section, "municipal services" means all services provided by a municipality other than education and welfare.