USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 107. UNINCORPORATED AND UNORGANIZED PLACES
Title 36 - §1181. Lands in unorganized territory
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 2: VALUATION
§1181. Lands in unorganized territory
The Commissioner of Conservation shall provide to the State Tax Assessor at his request all information in his possession
touching the value and description of lands in the unorganized territory; and a statement of all lands on which timber has
been sold or a permit to cut timber has been granted by lease or otherwise. All other state officers, when requested, shall
in like manner provide all information in their possession touching said valuation to the State Tax Assessor.
[1977, c. 509, § 30 (rpr).]
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In fixing the valuation of unorganized townships, whenever practicable the lands and other property therein of any owners
shall be valued and assessed separately. When the soil of townships or tracts taxed by the State as land in unorganized territory
is not owned by the person or persons who own the growth or part of the growth thereon, the State Tax Assessor shall value
the soil and such growth separately for purposes of taxation.
[1977, c. 509, § 30 (rpr).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
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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 - §1182. Returns to State Tax Assessor for unorganized territory; penalty for failure (REPEALED)
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 2: VALUATION
§1182. Returns to State Tax Assessor for unorganized territory; penalty for failure (REPEALED)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 - §1231. Returns to State Tax Assessor
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 3: PERSONAL PROPERTY TAX
§1231. Returns to State Tax Assessor
Each owner or person in charge or control of personal property such as would not be exempt from taxation if it were located
in a city or town of this State, and not otherwise subject to taxation under existing laws of the State, which on the first
day of April in each year is situated, whether permanently or temporarily, within an unorganized township, shall, on or before
the first day of May in each year, return to the State Tax Assessor a complete list of such property upon blanks furnished
by said Tax Assessor. Such property shall be taxed at the rate provided in section 1602.
[1979, c. 666, § 27 (amd).]
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Any such owner or person who knowingly makes a fraudulent return under this section commits a civil violation for which a
forfeiture of not less than $100 nor more than $500 for each violation shall be adjudged.
[1977, c. 696, § 270 (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 - §1232. Due dates; proceedings on delinquency
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 3: PERSONAL PROPERTY TAX
§1232. Due dates; proceedings on delinquency
Taxes levied under section 1602 shall be paid to the State Tax Assessor on or before October 1st of each year. A lien is created
on all personal property for such taxes and expenses incurred in accordance with section 1233, and such property may be sold
for the payment of such taxes and expenses at any time after October 1st. When the time for the payment of the tax to the
State Tax Assessor has expired, and it is unpaid, the State Tax Assessor shall give notice thereof to the delinquent property
owner, and unless such tax shall be paid within 60 days, the State Tax Assessor may issue his warrant to the sheriff of the
county, requiring him to levy by distress and sale upon the personal property of said property owner, and the sheriff or his
deputy shall execute such warrants. Any balance remaining after deducting taxes and necessary additions made in accordance
with this subchapter shall be returned to the owner or person in possession of such property or the State Tax Assessor may
certify such unpaid taxes to the Attorney General, who shall bring a civil action in the name of the State.
[1979, c. 666, § 28 (amd).]
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In addition to the procedure authorized in the preceding paragraph, the State Tax Assessor may follow the procedure provided
in section 612 and, with regard to that procedure, shall be subject to the same rights and obligations as a municipality or
municipal officers.
[1983, c. 403, § 2 (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
Title 36 - §1233. Failure to make return; penalty
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 3: PERSONAL PROPERTY TAX
§1233. Failure to make return; penalty
Should any owner or person having in his charge or control personal property taxable by said 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 methods as he deems advisable, and the necessary expense incurred in securing such information
shall be added to the tax assessed against the property of such owner or person and paid to the State Tax Assessor with the
tax.
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 - §1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 4: DELINQUENT TAXES
§1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry
Taxes on real estate mentioned in section 1602, including supplementary taxes assessed under section 1331, are delinquent
on the 15th day of January next following the date of assessment. Annually, on or before February 1st, the State Tax Assessor
shall send by mail to the last known address of each owner of such real estate upon which taxes remain unpaid a notice in
writing, containing a description of the real estate assessed and the amount of unpaid taxes and interest, and alleging that
a lien is claimed on that real estate for payment of those taxes, interests and costs, with a demand that payment be made
by the next February 21st. If the owners of any such real estate are unknown, instead of sending the notices by mail, the
assessor shall cause the information required in this section on that real estate to be advertised in the state paper and
in a newspaper, if any, of general circulation in the county in which the real estate lies. Such a statement or advertisement
is sufficient legal notice of delinquent taxes. If those taxes and interest to date of payment and costs are not paid by February
21st, the State Tax Assessor shall record by March 15th, in the registry of deeds of the county or registry district where
the real estate lies, a certificate signed by the assessor, setting forth the name or names of the owners according to the
last state valuation, or the valuation established in accordance with section 1331; the description of the real estate assessed
as contained in the last state valuation, or the valuation established in accordance with section 1331; the amount of unpaid
taxes and interest; the amount of costs; and a statement that demand for payment of those taxes has been made, and that those
taxes, interest and costs remain unpaid. The costs charged by the register of deeds for the filing may not exceed the fees
established by Title 33, section 751.
[1991, c. 846, §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 - §1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 4: DELINQUENT TAXES
§1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge
The filing of the certificate provided for in section 1281 in the registry of deeds shall be deemed to create and shall create
a mortgage on such real estate to the State, having priority over all other mortgages, liens, attachments and encumbrances
of any nature, and shall give to the State all the rights usually incident to a mortgage, except that the mortgagee shall
not have any right of possession of such real estate until the right of redemption shall have expired.
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Part payments accepted during the redemption period shall not interrupt or extend the redemption period or in any way affect
the foreclosure proceedings. If the total amount necessary for redemption is not paid before the mortgage is foreclosed, the
mortgagor shall be entitled to a refund of such part payments made after the filing of the certificate provided for in section
1281.
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If said mortgage, together with interest and costs, shall not be paid by the 30th day of March of the year following the filing
of such certificate in the registry of deeds as provided for in this section and section 1281, the said mortgage shall be
deemed to have been foreclosed and the right of redemption to have expired.
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The filing of such certificate in the registry of deeds shall be sufficient notice of the existence of the mortgage.
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In the event that such tax, interest and costs, together with the fees established by Title 33, section 751 for recording
the discharge, are paid within the period of redemption, the State Tax Assessor shall discharge that mortgage in the same
manner as is now provided for the discharge of real estate mortgages and shall record that discharge in the appropriate registry
of deeds.
[1991, c. 846, §13 (amd).]
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Each owner may pay for his proportionate ownership in any tract of land whether in common or not, and upon filing with the
State Tax Assessor a certificate containing a suitable description of the property on which he desires to pay the taxes and
where the same is located, and paying the amount due, together with interest and costs, shall receive a certificate from the
State Tax Assessor discharging the taxes on the fractional part or ownership upon which such payment is made.
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 - §1283. Supervision, administration and sale of real estate
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 4: DELINQUENT TAXES
§1283. Supervision, administration and sale of real estate
A copy of the lien certificate shall be filed in the office of the State Tax Assessor. On the 30th day of March annually,
whenever the State shall have acquired title to real estate assessed for any taxes assessed under chapter 115, the State Tax
Assessor shall certify to the State Controller the amount of unpaid taxes, interest and costs then outstanding. Unpaid taxes
and interest and costs on the books of the State shall be charged against the Unorganized Territory Education and Services
Fund.
[1985, c. 459, Pt. C, § 9 (amd).]
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The State Tax Assessor shall, whenever the State acquires title to real estate under this subchapter, cause an inventory to
be made of all the real estate. The inventory must contain a description of the real estate, amount of accrued taxes by years
and any other information necessary in the administration and supervision of the real estate. A copy of the inventory must
be furnished to the Commissioner of Conservation and the Commissioner of Inland Fisheries and Wildlife prior to the convening
of the Legislature. The assessor shall report annually to the Legislature not later than 15 days after it convenes. The
report must contain a copy of the inventory of real estate then owned by the State and such recommendations as to the disposition
of this real estate the assessor, the Commissioner of Conservation and the Commissioner of Inland Fisheries and Wildlife may
wish to make.
[1999, c. 414, §14 (amd).]
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The State Tax Assessor shall, after authorization by the Legislature, sell and convey any such real estate; but shall in all
cases of sales, except sales to the former owners of the real estate, give public notice of the proposal to sell such real
estate and shall ask for competitive bids and shall sell to the highest bidder, with the right of rejecting all bids. No sales
of such real estate or any stumpage thereon shall be made by the State Tax Assessor except by authorization of the Legislature.
[1967, c. 271, § 8 (amd).]
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The supervision, administration, utilization and vindication of the rights of the State in such real estate shall be vested
in the State Tax Assessor until title is conveyed or otherwise disposed of by the Legislature.
[1967, c. 271, § 8 (amd).]
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All money received from the sale or use of such real estate shall be credited to the Unorganized Territory Education and Services
Fund.
[1985, c. 459, Pt. C, § 10 (amd).]
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This section shall apply to real estate acquired through tax sales and owned by the State.
[1967, c. 271, § 8 (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 - §1284. Action to recover taxes
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 4: DELINQUENT TAXES
§1284. Action to recover taxes
The State Tax Assessor may bring a civil action in his own name to enforce the lien on real estate created by section 552,
to secure the payment of state, taxes assessed under sections 1331 and 1602 upon real estate not liable to be assessed in
any town. Such action shall be begun after the expiration of 8 months and within one year after August 1st following the date
such taxes were assessed. The proceedings shall be in accordance with section 941, except that the preliminary notice and
demand for payment of said tax as provided in said section shall not be required.
[1979, c. 666, § 32 (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 - §1285. Collection of taxes in unorganized townships
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 4: DELINQUENT TAXES
§1285. Collection of taxes in unorganized townships
In addition to the methods of collecting state taxes provided by law, owners of real estate in unorganized townships shall
be liable to pay such taxes to the State Tax Assessor upon demand. If such taxes shall not be paid within 30 days after such
demand, the State Tax Assessor may collect the same, with interest as provided by law, by a civil action in the name of the
State. Such action shall be brought in a court of competent jurisdiction in the county where such unorganized townships are
located, and the Attorney General may begin and prosecute such actions when requested by the State Tax Assessor. The demand
shall be sufficient if made by a writing mailed to such owner or his agent at his usual post-office address. In case such
owner resides without the State and has no agent within the State known to the State Tax Assessor, such demand shall be sufficient
if made upon the Director of the Bureau of Forestry. Such action shall be brought not less than 30 days after the giving or
mailing of the demand. The beginning of such action, obtaining execution and collecting the same shall be deemed a waiver
of the rights of the State under sections 1281 and 1282. In case the owners of any such real estate are unknown, the demand
shall be sufficient if advertised in the state paper and in some newspaper, if any, published in the county in which the real
estate lies.
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 - §1286. Limitation on recovery of tax sold real estate in unorganized places
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 4: DELINQUENT TAXES
§1286. Limitation on recovery of tax sold real estate in unorganized places
When the State has taxed real estate in unorganized territory, and the State Tax Assessor has conveyed it, or part of it,
for nonpayment of tax, by deed purporting to convey the interest of the State by forfeiture for such nonpayment, or it or
a part of it has been conveyed under authority given by the Legislature by a deed purporting to convey the interest of the
State acquired under sections 1281 to 1283, and the pertinent records of the State Tax Assessor show that the grantee, his
heirs or assigns, has paid the state and county taxes thereon, or on his acres or interest therein, as stated in the deed,
continuously for the 20 years subsequent to such deed; and when a person claims under a recorded deed describing real estate
in unorganized territory taxed by the State, and the pertinent records of the State Tax Assessor show that he has, by himself
or by his predecessors under that deed, paid the state and county taxes thereon, or on his acres or interest therein as stated
in the deed, continuously for 20 years subsequent to recording that deed; and whenever, in either case, it appears that the
person claiming under such a deed, and those under whom he claims, have, during that period, held such exclusive, peaceable,
continuous and adverse possession thereof as comports with the ordinary management of real estate in unorganized territory
in this State, and it further appears that during such period no former owner, or person claiming under him, has paid any
such tax, or any assessment by the county commissioners, or done any other act indicative of ownership, no action may be maintained
by a former owner, or those claiming under him, to recover such real estate or to avoid such deed, unless commenced within
those 20 years. That payment shall give the grantee or person claiming, his heirs or assigns, a right of entry and seizin
in the whole, or such part, in common and undivided, of the whole tract as the deed states, or as the number of acres in the
deed is to the number of acres assessed.
[1981, c. 706, § 16 (amd).]
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This section shall apply to rights and interests acquired under tax sales made by the State Tax Assessor for the nonpayment
of taxes.
[1981, c. 706, § 16 (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 - §1287. Action may be commenced in 10 years after disability
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 4: DELINQUENT TAXES
§1287. Action may be commenced in 10 years after disability
If any such former owner, or person claiming under him, during said period of 20 years, or any portion thereof, is a minor,
mentally ill, imprisoned or absent from the United States he may, if otherwise entitled, bring such action at any time within
10 years after such disability is removed, notwithstanding said period of 20 years has expired, and if such person dies during
the continuance of the disability, and no determination or judgment has been had on his title or right of action, such action
may be brought by his heirs, or other person claiming under him, at any time within 10 years after his death, notwithstanding
the 20 years have elapsed.
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 - §1288. Applicability of provisions
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 4: DELINQUENT TAXES
§1288. Applicability of provisions
Sections 1286 and 1287 shall not apply to actions between cotenants.
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 - §1331. Supplemental assessments
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 5: SUPPLEMENTAL ASSESSMENTS
§1331. Supplemental assessments
Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates
in the unorganized territory liable to taxation have been omitted from assessment or any tax on estates is invalid or void
by reason of illegality, error or irregularity in assessment. The State Tax Assessor may, by supplement to the list of assessments,
assess such estates for their due proportion of such tax. Any supplemental assessments shall be made in the same manner as
the original assessment should have been made. Such supplemental assessment shall be based on the valuation to be established
by the State Tax Assessor.
[1981, c. 706, § 17 (amd).]
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The lien on real estate created by section 552 may be enforced as provided in section 1282.
[1977, c. 509, § 31 (rpr).]
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Persons subjected to a tax under this section shall be deemed to have received sufficient notice if the notice required by
section 706 was given.
[1977, c. 509, § 31 (rpr).]
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Interest shall accrue on supplemental assessments from October 1st of the year to which the property tax applies, except that
the taxpayer has a 2-month period from the assessment of the supplemental tax during which all interest will be automatically
waived if the tax is paid.
[1987, c. 772, §20 (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
Title 36 - §1332. Abatement where double tax (REPEALED)
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Subchapter 5: SUPPLEMENTAL ASSESSMENTS
§1332. Abatement where double 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
