Maine Statute | Act | Code |Title 36. Taxation| US Code - US Statute | Chapter 103. Assessment And Collection Of Taxes

Title 36 - §341. Certification of treasurer and controller

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 1: STATE VALUATION; ABATEMENTS
Article 1: General Provisions

§341. Certification of treasurer and controller

Before commencing to collect the taxes which the State Tax Assessor is authorized by law to collect, he shall certify to the Treasurer of State and the State Controller the total amount of each type of tax. Copies of all supplemental assessments and abatements of taxes shall be sent to the Treasurer of State.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §342. Property taxes credited on assessments; quarterly payments (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 1: STATE VALUATION; ABATEMENTS
Article 1: General Provisions

§342. Property taxes credited on assessments; quarterly payments (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §381-A. Interim state valuation of municipalities (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 1: STATE VALUATION; ABATEMENTS
Article 2: Valuation

§381-A. Interim state valuation of municipalities (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §381. State valuation; definition; to be filed with Bureau of Revenue Services annually; abatement

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 1: STATE VALUATION; ABATEMENTS
Article 2: Valuation

§381. State valuation; definition; to be filed with Bureau of Revenue Services annually; abatement

The term "state valuation" as used in reference to the unorganized territory in this Title, except in this chapter, means an annual valuation of all property subject to a Maine property tax but not taxable by a municipality. The annual valuation is to be completed by and on file in the office of the Bureau of Revenue Services prior to the assessment of the annual property tax in the unorganized territory. The annual valuation is to be based on the status of property on April 1st. In this chapter and outside of this Title, the term "state valuation" means the valuation filed with the Secretary of State pursuant to section 305, subsection 1. [1983, c. 859, Pt. N, §4 (amd); 1997, c. 526, §14 (amd).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §382. Failure of assessor to furnish information

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 1: STATE VALUATION; ABATEMENTS
Article 2: Valuation

§382. Failure of assessor to furnish information

If any municipal assessor or assessor of a primary assessing area fails to appear before the State Tax Assessor or his agent as provided in this Title, or to transmit to him the lists named within 10 days after the mailing or publication of notice or notices to them to so appear or transmit said lists, the State Tax Assessor may in his discretion report the valuation of the estates and property liable to taxation in the town so in default, as he shall deem just and equitable. [1973, c. 695, § 7 (rpr).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §383. Assessors' annual return to State Tax Assessor

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 1: STATE VALUATION; ABATEMENTS
Article 2: Valuation

§383. Assessors' annual return to State Tax Assessor

1. Annual return. The municipal assessors and the assessors of primary assessing areas shall make and return lists, which must be seasonably furnished by the State Tax Assessor for that purpose, all such information as to the assessment of property and collection of taxes as may be needed in the work of the State Tax Assessor, including annually the land value, exclusive of buildings and all other improvements, and the valuation of each class of property assessed in their respective jurisdictions, with the total valuation and percentage of taxation, together with a statement to the best of their knowledge and belief of the ratio, or percentage of current just value, upon which the assessments are based and itemized lists of property upon which the towns have voted to affix values for taxation purposes. [1999, c. 487, §1 (new).]

2. Assessment ratio. The State Tax Assessor may establish procedures and adopt rules, in accordance with the Maine Administrative Procedure Act, designed to ensure that the ratio certified by the municipal assessors or the assessors of primary assessing areas is accurate within 20% of the state valuation ratio last determined, unless adequate evidence is presented to the State Tax Assessor by the municipalities to justify a different assessment ratio. [1999, c. 487, §1 (new).]

3. When due. The return and lists required by subsection 1 must be returned to the State Tax Assessor no later than November 1st, annually, or 30 days after commitment of taxes, whichever is later. [1999, c. 487, §1 (new).]

4. Penalty for late filing. If the complete return and lists required by this section are not filed on time, the State Tax Assessor shall impose a penalty to be deducted from state reimbursement due to the municipality or primary assessing area pursuant to the following programs in the following order of priority:

A. Maine Tree Growth Tax Law, section 578; [2001, c. 32, §1 (new).]

B. Veterans' property tax exemptions, section 653; and [2001, c. 32, §1 (new).]

C. Maine resident homestead property tax exemption, section 685. [2001, c. 32, §1 (new).]

For a municipality or primary assessing area with a population of 2,000 or less, the penalty is $50 for the first late day plus $10 for each late day thereafter. For a municipality or primary assessing area with a population of more than 2,000, the penalty is $100 for the first late day plus $20 for each late day thereafter. [2001, c. 32, §1 (rpr).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 1: STATE VALUATION; ABATEMENTS
Article 2: Valuation

§384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals

The State Tax Assessor shall, at his own instance or on complaint made to him, diligently investigate all cases of concealment of property from taxation, of undervaluation, of overvaluation, and of failure to assess property liable to taxation. He shall bring to the attention of assessors all such cases in their respective jurisdictions. He shall direct proceedings, actions and prosecutions to be instituted to enforce all laws relating to the assessment and taxation of property and to the liability of individuals, public officers and officers and agents of corporations for failure or negligence to comply with the laws governing the assessment or taxation of property, and the Attorney General and district attorneys, upon the written request of the State Tax Assessor, shall institute such legal proceedings as may be necessary to carry out this Title. The State Tax Assessor shall have power to order the reassessment of any or all real and personal property, or either, in any jurisdiction where in his judgment such reassessment is advisable or necessary to the end that all classes of property in such jurisdiction shall be assessed in compliance with the law. Neglect or failure to comply with such orders on the part of any assessor or other official shall be deemed willful neglect of duty and he shall be subject to the penalties provided by law in such cases. Provided a satisfactory reassessment is not made by the assessors, then the State Tax Assessor may employ assistance from within or without the jurisdiction where such reassessment is to be made, and said jurisdiction shall bear all necessary expense incurred. Any person aggrieved because of such reassessment shall have the same right of petition and appeal as from the original assessment. The State shall be permitted to intervene in any action resulting from an order of the State Tax Assessor pursuant to this section. [1975, c. 623, § 52 (amd).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §451-A. Mill rate for fiscal year 1977-78 (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§451-A. Mill rate for fiscal year 1977-78 (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §451. Rate of tax (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§451. Rate of tax (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §452. Assessment of state property tax (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§452. Assessment of state property tax (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §453-A. Adjustments in appropriations (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§453-A. Adjustments in appropriations (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §453. Payment of state tax by municipalities (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§453. Payment of state tax by municipalities (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §454. Payment of tax in town where charters surrendered

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§454. Payment of tax in town where charters surrendered

When the charter of any municipality listed in the statement filed with the Secretary of State by the State Tax Assessor under section 381 is subsequently surrendered by Act of the Legislature, the tax assessed shall be an outstanding obligation of such municipality, and it shall be paid, and funds for payment thereof shall be raised by the State Tax Assessor in the same manner as provided by law in the case of other outstanding obligations of such municipality. [1973, c. 625, § 244 (amd).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §455. Additional state property tax (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§455. Additional state property tax (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §456. Additional state property tax exemption (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§456. Additional state property tax exemption (REPEALED)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §457. State tax on telecommunications personal property

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§457. State tax on telecommunications personal property

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings.

A. "Telecommunications business" means a person engaged in the activity of providing interactive 2-way communication services for compensation. [1991, c. 9, Pt. EE (new).]

B. "Telecommunications personal property" means personal property used for the transmission of any interactive 2-way communications, including voice, image, data and information. Transmission of communications includes the use of any medium such as wires, cables, community antenna television or other broad band cables, microwaves, radio waves, light waves or any combination of those or similar media. Telecommunications personal property includes qualifying property used to provide telegraph service. Telecommunications personal property does not include property used solely to provide value-added nonvoice services in which computer processing applications are used to act on the form, content, code and protocol of the information to be transmitted, unless those services are provided under tariff approved by the Public Utilities Commission. Telecommunications personal property does not include single or multiline standard telephone instruments. Notwithstanding section 551, telecommunications personal property includes any interest of a telecommunications business in poles. [1991, c. 9, Pt. EE (new).]

[1991, c. 9, Pt. EE (rpr).]

2. Tax imposed. A state tax is imposed on telecommunications personal property at the rate of 27 mills times the just value of the property for assessments made before December 31, 2003. Just value and ownership of the property must be determined as of the April 1st preceding the assessment. For assessments made after December 31, 2003, the rate of tax is:

A. For assessments made in 2004, 26 mills; [2001, c. 559, Pt. H, §1 (amd).]

B. For assessments made in 2005, 25 mills; [2001, c. 559, Pt. H, §1 (amd).]

C. For assessments made in 2006, 24 mills; [2001, c. 559, Pt. H, §1 (amd).]

D. For assessments made in 2007, 23 mills; [2001, c. 559, Pt. H, §1 (amd).]

E. For assessments made in 2008, 22 mills; [2001, c. 559, Pt. H, §1 (amd).]

F. For assessments made in 2009, 21 mills; and [2001, c. 559, Pt. H, §1 (amd).]

G. For assessments made in 2010 and subsequent years, 20 mills. [2001, c. 559, Pt. H, §1 (amd).]

[2001, c. 559, Pt. H, §1 (amd).]

3. Determination of just value. [1991, c. 121, Pt. B, §2 (rp); §18 (aff).]

4. Assessment. The State Tax Assessor shall assess a tax on telecommunications personal property owned or leased by a telecommunications business. Telecommunications personal property owned or leased by a person who is not a telecommunications business must be assessed a tax by the municipal assessor in the municipality in which the property is located on April 1st of the taxable year. The date of assessment of telecommunications personal property by municipalities must be consistent with other property subject to property taxation by the municipalities. [1991, c. 121, Pt. B, §2 (amd); §18 (aff).]

5. Assessment procedure. [1991, c. 121, Pt. B, §2 (rp); §18 (aff).]

5-A. Procedure. [1999, c. 731, Pt. W, §2 (rp); §4 (aff); c. 732, Pt. H, §1 (rp); §3 (aff).]

5-B. Procedure. The tax on telecommunications personal property of a telecommunications business must be assessed and paid in accordance with this subsection.

A. The State Tax Assessor shall make the assessment by May 30th of each year. [1999, c. 731, Pt. W, §3 (new); §4 (aff); c. 732, Pt. H, §2 (new); §3 (aff).]

B. For the 1999 tax year, a payment must be made no later than August 15, 1999 equal to the amount by which the 1999 gross tax assessment exceeds the estimated tax paid for that tax year. [1999, c. 731, Pt. W, §3 (new); §4 (aff); c. 732, Pt. H, §2 (new); §3 (aff).]

C. For tax years subsequent to 1999, the tax assessment must be paid no later than the August 15th following the date of assessment. [1999, c. 731, Pt. W, §3 (new); §4 (aff); c. 732, Pt. H, §2 (new); §3 (aff).]

D. The estimated prepayment made for the 2000 tax year must be applied to the 1999 gross tax assessment that must be made by August 15, 1999. [1999, c. 731, Pt. W, §3 (new); §4 (aff); c. 732, Pt. H, §2 (new); §3 (aff).]

[1999, c. 731, Pt. W, §3 (new); §4 (aff); c. 732, Pt. H, §2 (new); §3 (aff).]

6. Amount of assessment. [1991, c. 121, Pt. B, §2 (rp); §18 (aff).]

7. Collection. Taxes assessed by the State Tax Assessor must be enforced as generally provided by this Title. Taxes assessed by municipal assessors must be enforced as other locally assessed personal property taxes. [1991, c. 9, Pt. EE (new).]

8. Penalty. Underpayment of the tax imposed by this section and the prepayment of estimated tax required by this section are subject to the penalties imposed by section 187-B. [2001, c. 396, §12 (amd).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §458. Continuation of exemption

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES

§458. Continuation of exemption

Telecommunications personal property subject to taxation under this chapter shall continue to be exempt from ordinary local property taxation as formerly provided under section 2696. It is the intent of the Legislature that this section not be considered a new property tax exemption requiring state reimbursement under the Constitution of Maine, Article IV, Part Third, Section 23. [1987, c. 507, § 1 (new).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01

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