145 chapters · 932 sections in this title.
36 M.R.S. § 1181 Lands in unorganized territory
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The Commissioner of Agriculture, Conservation and Forestry shall provide to the State Tax Assessor at the State Tax Assessor's request all information in the commissioner's possession touching the value and description of lands in the unorganized territory and a statement of all …
36 M.R.S. § 1231 Returns to State Tax Assessor
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On or before the first day of May in each year, every owner or person in charge or control of personal property that on the first day of April of that year is situated, whether permanently or temporarily, within the unorganized territory shall return to the State Tax Assessor on …
36 M.R.S. § 1232 Proceedings on delinquency
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A lien is created on all personal property for taxes levied under section 1602 on the property and expenses incurred in accordance with section 1233, and the property may be sold for the payment of the taxes and expenses at any time after October 1st. When the time for the paymen…
36 M.R.S. § 1233 Failure to make return; penalty
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Should any owner or person responsible for or in control of personal property taxable by the State Tax Assessor, as provided in section 1231, neglect or refuse to comply with the requirements of this subchapter, the State Tax Assessor may secure the necessary information by such …