All personal property within or without the State, except in cases enumerated in section 603, must be taxed to the owner in the place where the owner resides.
36 M.R.S. § 602, under CITIES AND TOWNS.
36 M.R.S. § 602
All personal property within or without the State, except in cases enumerated in section 603, must be taxed to the owner in the place where the owner resides.
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