An Act to Make Technical Changes to Maine's Tax Laws

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STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 188 - L.D. 288
An Act to Make Technical Changes to Maine's Tax Laws
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1. 36 MRSA §327, sub-§3, as amended by PL 2017, c. 170, Pt. B, §2, is
further amended to read:
3. Employment of assessor. Any A municipal assessing unit may employ a part-time,
non-certified noncertified assessor or contract with a firm or organization that provides
assessing services; when any a municipal assessing unit or primary assessing area employs
a full-time, professional assessor, this assessor must be certified by the bureau as a
professionally trained assessor having the basic knowledge required to perform the
assessing function. The bureau shall publish, for the information of the municipalities, a
list of assessing firms or organizations. The bureau shall provide to a municipality, on
request by the municipality, a list of certified assessors.
Sec. A-2. 36 MRSA §684, sub-§1, as amended by PL 2007, c. 438, §21, is further
amended to read:
1. Generally. The bureau shall furnish provide to the assessor of each municipality a
sufficient number of printed access to forms to be filed by applicants for an exemption
under this subchapter and shall determine the content of the forms. A municipality shall
provide to its inhabitants reasonable notice of the availability of application forms. An
individual claiming an exemption under this subchapter for the first time shall file the
application form with the assessor or the assessor's representative. The application must
be filed on or before April 1st of the year on which the taxes are based.
Sec. A-3. 36 MRSA §6250, sub-§3, as amended by PL 2021, c. 483, Pt. AA, §3,
is further amended to read:
3. Homestead. "Homestead" means the owner-occupied principal dwelling owned by
the taxpayer and up to 10 contiguous acres upon which it is located. If the homestead is
located in a multi-unit building, the homestead is the portion of the building actually used
as the principal dwelling and its percentage of the value of the common elements and of
the value of the tax lot upon which it is built. The percentage is the value of the unit
APPROVED
MAY 23, 2025
BY GOVERNOR
CHAPTER
113
PUBLIC LAW
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consisting of the homestead principal dwelling compared to the total value of the building
exclusive of the common elements, if any. "Homestead" includes the taxpayer-occupied
principal dwelling and up to 10 contiguous acres upon which it is located that is held in a
revocable living trust for the benefit of the taxpayer.
Sec. A-4. 36 MRSA §6254, sub-§1, as amended by PL 2021, c. 483, Pt. AA, §11,
is further amended to read:
1. Lien. The lien provided in section 552 must continue for purposes of protecting the
State's deferred tax interest in tax deferred tax-deferred property. When it is determined
that one of the events set out in section 6259 has occurred and that a property is no longer
eligible for property tax deferral under this chapter, the State Tax Assessor shall send notice
by certified mail to the taxpayer, or the taxpayer's heirs or devisees, listing the total amount
of deferred property taxes, including accrued interest and costs of all the years and
demanding payment on or before April 30th of the year following the tax year in which the
circumstances causing withdrawal from the provisions of this chapter occur the due date
established by section 6260.
When the circumstances listed in section 6259, subsection 4 occur, the amount of deferred
taxes is due and payable 5 days before the date of removal of the property from the State.
If the deferred tax liability of a property has not been satisfied by the April 30th demand
due date established by section 6260, the State Tax Assessor shall, within 30 days, record
in the registry of deeds in the county where the real estate is located a tax lien certificate
signed by the State Tax Assessor or bearing the assessor's facsimile signature, setting forth
the total amount of deferred tax liability, a description of the real estate on which the tax
was deferred and an allegation that a tax lien is claimed on the real estate to secure payment
of the tax, that a demand for payment of the tax has been made in accordance with this
section and that the tax remains unpaid.
At the time of the recording of the tax lien certificate in the registry of deeds, the State Tax
Assessor shall send by certified mail, return receipt requested, to each record holder of a
mortgage on the real estate, to the holder's last known address, a true copy of the tax lien
certificate. The cost to be paid by the taxpayer, or the taxpayer's heirs or devisees, is the
sum of the fees for recording and discharging of the lien as established by Title 33, section
751, plus $13. Upon redemption, the State Tax Assessor shall prepare and record a
discharge of the tax lien mortgage. The lien described in section 552 is the basis of this tax
lien mortgage procedure.
The filing of the tax lien certificate, provided for in this section, in the registry of deeds
creates a mortgage on the real estate to the State and has priority over all other mortgages,
liens, attachments and encumbrances of any nature and gives to the State all rights usually
instant to a mortgage, except that the mortgagee does not have any right of possession of
the real estate until the right of redemption expires.
Payments accepted during the redemption period may not interrupt or extend the
redemption period or in any way affect the foreclosure procedures.
PART B
Sec. B-1. 36 MRSA §1752, sub-§11, ¶B, as amended by PL 2023, c. 643, Pt. H,
§§5 to 11 and c. 673, §§5 to 11 and affected by c. 643, Pt. H, §29 and c. 673, §28, is further
amended by amending subparagraph (18) to read:
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(18) The sale or lease or rental to a lessor that has been issued a resale certificate
pursuant to section 1754‑B, subsection 2‑B or 2‑C of tangible personal property
for lease or rental, except resale as a casual sale.
Sec. B-2. 36 MRSA §1760, sub-§41-A, as enacted by PL 2017, c. 375, Pt. I, §2,
is amended to read:
41-A. Certain instrumentalities of interstate or foreign commerce. The sale of a
vehicle, railroad rolling stock, aircraft or watercraft that is placed in use by the purchaser
as an instrumentality of interstate or foreign commerce within 30 days after that sale, or, in
the case of a lease, the commencement of the lease, and that is used by the purchaser for
not less than 80% of the days in use during the next 2 years as an instrumentality of
interstate or foreign commerce. The State Tax Assessor assessor may for good cause
extend for not more than 60 days the time for placing the instrumentality in use in interstate
or foreign commerce.
For purposes of this subsection:
A. Property is placed in use as an instrumentality of interstate or foreign commerce by
its carrying of or providing the motive power for the carrying of a bona fide payload in
interstate or foreign commerce or by being dispatched to a specific location at which it
will be loaded with, or will be used as motive power for the carrying of, a bona fide
payload in interstate or foreign commerce.
(1) Property dispatched for the carrying of or providing the motive power for the
carrying of a bona fide payload in interstate or foreign commerce is considered in
use from the date of dispatch through the date the property arrives back at its
principal place of business or is dispatched for the carrying of or providing the
motive power for the carrying of a new bona fide payload, whichever occurs first.
Any day or portion of a day in which an instrumentality is used in interstate or
foreign commerce is computed as a full day of use in interstate or foreign
commerce. Property dispatched for the carrying of or providing the motive power
for the carrying of a bona fide payload in intrastate commerce is considered in use
from the date of dispatch through the date the property arrives back at its principal
place of business or is dispatched for the carrying of or providing the motive power
for the carrying of a new bona fide payload, whichever occurs first. For purposes
of this subparagraph, use of a trailer, semitrailer or tow dolly, as defined in Title
29‑A, section 101, pursuant to a written interchange agreement as described in 49
Code of Federal Regulations, Section 376.31, or successor regulation, between the
purchaser and an authorized motor carrier is considered use by the purchaser.
(2) Personal property is not in use as an instrumentality of interstate or foreign
commerce when carrying a bona fide payload that both originates and terminates
within the State, unless the personal property is a bus with a capacity of at least 47
passengers that is engaged in transporting within the State a bona fide payload of
travelers on an interstate or foreign cruise that originates outside the State and
terminates outside the State and the transportation is provided pursuant to a
contract between the interstate or foreign cruise provider and the person providing
the transportation.
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(3) Any day in which an instrumentality is not used in intrastate commerce or
interstate or foreign commerce, including while being repaired or maintained, is
not counted in the 80% computation; and
B. As used in this subsection, unless the context otherwise indicates, the following
terms have the following meanings.
(1) "Bona fide payload" means a cargo of persons or property transported by a
contract carrier or common carrier for compensation that exceeds the direct cost of
carrying that cargo or pursuant to a legal obligation to provide service as a public
utility or a cargo of property transported in the reasonable conduct of the
purchaser's own nontransportation business in interstate or foreign commerce.
(2) "Dispatch" means to send to a destination for the purpose of interstate or
foreign commerce or for the purpose of intrastate commerce.
The exemption provided by this subsection is not limited to instrumentalities otherwise
required to be exempt under the United States Constitution.
PART C
Sec. C-1. 36 MRSA §2523, sub-§2, as enacted by PL 1983, c. 479, §3, is amended
to read:
2. Returns. Insurance companies and associations shall file a separate return, as
prescribed by the assessor, under section 2521‑A for the tax levied by this section.
Sec. C-2. 36 MRSA §5122, sub-§1, ¶J, as amended by PL 2003, c. 390, §29, is
repealed.
Sec. C-3. 36 MRSA §5200-A, sub-§1, ¶K, as amended by PL 2003, c. 390, §40,
is repealed.
Sec. C-4. 36 MRSA §5219-M, as amended by PL 2015, c. 267, Pt. DD, §§27 and
28, is repealed.
Sec. C-5. 36 MRSA §5219-RR, sub-§1, ¶I, as enacted by PL 2017, c. 361, §2, is
amended to read:
I. "Qualified investment" means expenditures incurred on or after January 1, 2018 that
total at least $100,000,000 and are related to the construction, improvement,
modernization or expansion of a Maine shipbuilding facility, including, without
limitation, all expenditures for investigation; planning; design; engineering;
permitting; acquisition; financing; construction; demolition; alteration; relocation;
remodeling; repair; reconstruction; design, purchase or installation of machinery and
equipment; clearing; filling; grading; reclamation of land; activities undertaken to
upgrade a waterway serving the facility; training and development of employees;
capitalized interest; professional services, including, but not limited to, architectural,
engineering, legal, accounting or financial services; administration; environmental and
utility costs, including, without limitation, sewage treatment plants, water, air and solid
waste equipment and treatment plants, environmental protection devices, electrical
facilities, storm or sanitary sewer lines, water lines or amenities, any other utility
services, preparation of environmental impact studies, informing the public about the
facility and environmental impact and environmental remediation, mitigation, clean-
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up and protection costs; related offices, support facilities and structures; and any of the
foregoing expenditures made or costs incurred prior to or after the effective date of this
section or certification of an applicant. "Qualified investment" includes only
expenditures that are capitalized for federal income tax purposes. Except for employees
who are engaged in the design, engineering and construction of the facility, "qualified
investment" does not include the salaries or other compensation paid to the employees
of the qualified applicant or of any affiliate of the qualified applicant. "Qualified
investment" does not include any expenditure included as a qualified investment by an
applicant under former chapter 919 or any amount expended to qualify for Pine Tree
Development Zone program benefits under Title 30‑A, chapter 206, subchapter 4.
Sec. C-6. 36 MRSA §5219-SS, sub-§1, as amended by PL 2023, c. 412, Pt. ZZZ,
§6, is further amended to read:
1. Resident taxpayer; tax years beginning before 2026. For tax years beginning on
or after January 1, 2018 and before January 1, 2026, a resident individual is allowed a credit
against the tax otherwise due under this Part equal to $300 for each qualifying child and
dependent of the taxpayer for whom the taxpayer was eligible to claim the federal child tax
credit pursuant to the Code, Section 24 for the same taxable year, subject to the phase-out
provisions under subsection 4.
Sec. C-7. 36 MRSA §5219-SS, sub-§1-A, as enacted by PL 2023, c. 412, Pt. ZZZ,
§6, is amended to read:
1-A. Resident taxpayer; tax years beginning 2026 or after. For tax years beginning
on or after January 1, 2026, a resident individual is allowed a credit against the tax
otherwise due under this Part equal to $300 for each dependent of the taxpayer for whom
the taxpayer was eligible to claim the federal personal exemption pursuant to the Code,
Section 151 in an amount greater than $0 for the same taxable year, subject to the phase-
out provisions under subsection 4.
Sec. C-8. 36 MRSA §5219-SS, sub-§2, as amended by PL 2023, c. 412, Pt. ZZZ,
§6, is further amended to read:
2. Nonresident taxpayer; tax years beginning before 2026. For tax years beginning
on or after January 1, 2018 and before January 1, 2026, a nonresident individual is allowed
a credit against the tax otherwise due under this Part equal to $300 for each qualifying child
and dependent of the taxpayer for whom the taxpayer was eligible to claim the federal child
tax credit pursuant to the Code, Section 24 for the same taxable year, subject to the phase-
out provisions under subsection 4, multiplied by the ratio of the individual's Maine adjusted
gross income, as defined in section 5102, subsection 1‑C, paragraph B, to the individual's
entire federal adjusted gross income as modified by section 5122.
Sec. C-9. 36 MRSA §5219-SS, sub-§2-A, as enacted by PL 2023, c. 412, Pt. ZZZ,
§6, is amended to read:
2-A. Nonresident taxpayer; tax years beginning 2026 or after. For tax years
beginning on or after January 1, 2026, a nonresident individual is allowed a credit against
the tax otherwise due under this Part equal to $300 for each dependent of the taxpayer for
whom the taxpayer was eligible to claim the federal personal exemption pursuant to the
Code, Section 151 in an amount greater than $0 for the same taxable year, subject to the
phase-out provisions under subsection 4, multiplied by the ratio of the individual's Maine
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adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B, to the
individual's entire federal adjusted gross income as modified by section 5122.
Sec. C-10. 36 MRSA §5219-SS, sub-§3, as amended by PL 2023, c. 412, Pt. ZZZ,
§6, is further amended to read:
3. Part-year resident taxpayer; tax years beginning before 2026. For tax years
beginning on or after January 1, 2018 and before January 1, 2026, an individual who files
a return as a part-year resident in accordance with section 5224‑A is allowed a credit against
the tax otherwise due under this Part equal to $300 for each qualifying child and dependent
of the taxpayer for whom the taxpayer was eligible to claim the federal child tax credit
pursuant to the Code, Section 24 for the same taxable year, subject to the phase-out
provisions under subsection 4, multiplied by a fraction, the numerator of which is the
individual's Maine adjusted gross income, as defined in, section 5102, subsection 1‑C,
paragraph A, for that portion of the taxable year during which the individual was a resident
plus the individual's Maine adjusted gross income, as defined in section 5102, subsection
1‑C, paragraph B, for that portion of the taxable year during which the individual was a
nonresident and the denominator of which is the individual's entire federal adjusted gross
income as modified by section 5122.
Sec. C-11. 36 MRSA §5219-SS, sub-§3-A, as enacted by PL 2023, c. 412, Pt.
ZZZ, §6, is amended to read:
3-A. Part-year resident taxpayer; tax years beginning 2026 or after. For tax years
beginning on or after January 1, 2026, an individual who files a return as a part-year
resident in accordance with section 5224‑A is allowed a credit against the tax otherwise
due under this Part equal to $300 for each dependent of the taxpayer for whom the taxpayer
was eligible to claim the federal personal exemption pursuant to the Code, Section 151 in
an amount greater than $0 for the same taxable year, subject to the phase-out provisions
under subsection 4, multiplied by a fraction, the numerator of which is the individual's
Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph A, for
that portion of the taxable year during which the individual was a resident plus the
individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C,
paragraph B, for that portion of the taxable year during which the individual was a
nonresident and the denominator of which is the individual's entire federal adjusted gross
income as modified by section 5122.
Sec. C-12. 36 MRSA §5228, sub-§9, as amended by PL 2001, c. 583, §19, is
further amended to read:
9. Underpayment of 4th installment. If, on or before January 31st the last day of the
first month of the following taxable year, an individual, trust or estate files a return and
pays in full the tax liability for the taxable year of the return, no a penalty may not be
imposed with respect to any underpayment of the 4th required installment for that year.
Sec. C-13. 36 MRSA §6652, sub-§1, as amended by PL 2009, c. 496, §27, is
further amended to read:
1. Generally. A person against whom taxes have been assessed pursuant to Part 2,
except for chapters 111 and 112, with respect to eligible property and who has paid those
taxes is entitled to reimbursement of a portion of those taxes from the State as provided in
this chapter. The reimbursement under this chapter is the percentage of the taxes assessed
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and paid with respect to eligible property specified in subsection 4. For purposes of this
chapter, a tax applied as a credit against a tax assessed pursuant to chapter 111 or 112 is a
tax assessed pursuant to chapter 111 or 112. A taxpayer that included eligible property in
its investment credit base under section 5219‑M and claimed the credit provided in section
5219‑M on its income tax return may not be reimbursed under this chapter for taxes
assessed on that same eligible property in a year in which that credit is taken. A successor
in interest of a person against whom taxes have been assessed with respect to eligible
property is entitled to reimbursement pursuant to this section, whether the tax was paid by
the person assessed or by the successor, as long as a transfer of the property in question to
the successor has occurred and the successor is the owner of the property as of August 1st
of the year in which a claim for reimbursement may be filed pursuant to section 6654. For
purposes of this subsection, "successor in interest" includes the initial successor and any
subsequent successor. When an eligible successor in interest exists, the successor is the
only person to whom reimbursement under this chapter may be made with respect to the
transferred property. For an item of eligible property that is first subject to assessment under
Part 2 on or after April 1, 2008, and for any item of eligible property for which
reimbursement is paid under subsection 4, paragraph B, the reimbursement otherwise
payable under this section may not exceed the actual property taxes paid less any tax
increment financing refund received with respect to that property.
Sec. C-14. 36 MRSA c. 919, as amended, is repealed.
PART D
Sec. D-1. 36 MRSA §271, sub-§4, as enacted by PL 1985, c. 764, §8 and amended
by PL 1997, c. 526, §14, is further amended to read:
4. Services. The board may request the advice and services of any assessor or
appraiser holding a valid certificate from the Bureau of Revenue Services and other persons
as it deems considers advisable. No An assessor or appraiser may not sit with the board
concerning any property which he that the assessor or appraiser has previously appraised
or assessed.
Sec. D-2. 36 MRSA §303, as amended by PL 1979, c. 666, §8, is further amended
to read:
§303. Organized territory
The organized territory of the State shall must be divided into primary assessing areas
and municipal assessing units on or before July 1, 1979. The foregoing division shall must
be made by the State Tax Assessor utilizing using the following criteria as appropriate.
1. Primary assessing areas. Primary assessing areas, including both primary
assessing units and multi-municipal primary assessing districts, shall must be established
by:
A. Giving consideration to existing municipal and School Administrative District
school administrative district lines without regard to existing county lines;
B. Utilizing such Using factors such as geography, distance, number of parcels, urban
characteristics, sales activity and other factors the State Tax Assessor believes
considers important;
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C. If the State Tax Assessor wishes, the appointment of an advisory committee to assist
him the State Tax Assessor in making the division and in establishing assessing
standards; and
D. Determining the boundaries of such areas and, after appropriate hearing by
interested parties, as conditions and personnel warrant.
Primary assessing areas, both single units and districts, shall must be reviewed at least
every 10 years by the State Tax Assessor. When conditions justify alteration of the
boundaries of the primary assessing areas, the State Tax Assessor may so order those
alterations after appropriate hearing. Any A municipality may withdraw from designation
as a primary assessing area upon proper notice.
2. Municipal assessing units. Any A municipality may decide not to not be
designated as a primary assessing area and shall be designated a municipal assessing unit.
If the municipal assessing unit hires a professional full-time assessor, he shall be that
assessor is subject to the certification requirements of sections 311 and 312.
Sec. D-3. 36 MRSA §311, first ¶, as repealed and replaced by PL 1975, c. 545, §8,
is amended to read:
The State Tax Assessor shall issue a certificate of eligibility to any applicant who has
demonstrated through appropriate examination that he or she the applicant is qualified to
perform the assessing function. In addition, the State Tax Assessor shall establish classes
of said the certificate of eligibility that recognize the differing assessing skills needed for
municipalities that vary in population and types of property.
Sec. D-4. 36 MRSA §312, as repealed and replaced by PL 1977, c. 696, §265, is
amended to read:
§312. Violation
After July 1, 1980, no a person shall be is not eligible to perform the duties of a chief
assessor of a primary assessing area or the duties of a professional assessor of any
municipality or primary assessing area unless he or she shall have been that person is
certified in the manner provided in this subchapter. Violation of this section shall be is a
civil violation for which a forfeiture fine of not less than $100 nor more than $250 shall
must be adjudged.
Sec. D-5. 36 MRSA §313, first ¶, as amended by PL 1975, c. 545, §10, is further
amended to read:
A chief assessor certified as provided shall serve in this subchapter serves a
probationary period of 2 years. Thereafter he or she shall have After the probationary
period, the assessor has tenure and may only be removed as provided in this subchapter.
Sec. D-6. 36 MRSA §341 is amended to read:
§341. Certification of treasurer and controller
Before commencing to collect the taxes which that the State Tax Assessor is authorized
by law to collect, he the State Tax Assessor 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 must be sent to the Treasurer of State.
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Sec. D-7. 36 MRSA §472, first ¶, as amended by PL 1975, c. 545, §14, is further
amended to read:
The governing body of a primary assessing district shall must be an executive
committee composed of an equal number of municipal officers from each municipality and
2 nonvoting members. The nonvoting members shall be are the chief assessor of a primary
assessing area and the State Tax Assessor. It is not necessary that the State Tax Assessor
attend all meetings of a primary assessing area and; the State Tax Assessor may appoint a
substitute to represent him the State Tax Assessor.
Sec. D-8. 36 MRSA §474, sub-§1, as enacted by PL 1973, c. 620, §10, is amended
to read:
1. Secretary. Serve as secretary of the executive committee and keep all committee
minutes, except as to any meeting involving his the chief assessor's removal;
Sec. D-9. 36 MRSA §501, sub-§10 is amended to read:
10. Tax collector. "Tax collector" shall mean any means a person chosen, appointed
or designated by a municipality or the municipal officers thereof to collect any tax due a
municipality; or his that person's successor in office.
Sec. D-10. 36 MRSA §504 is amended to read:
§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 does any error, mistake or omission by the assessors, tax
collector or treasurer render it void; but any person paying such a tax may bring his that
person's 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 that the person has sustained by reason of mistakes, errors or omissions of such
officers.
Sec. D-11. 36 MRSA §559, as amended by PL 1979, c. 540, §§42-A and 42-B, is
further amended to read:
§559. Deceased persons
Until notice is given to the assessors of the division of the estate and the name of the
several heirs or devisees, the undivided real estate of a deceased person may be taxed to
his the deceased person's heirs or devisees, or may be taxed to his the deceased person's
personal representative.
1. Heirs or devisees. A tax to the heirs or devisees may be made without designating
any of them by name and each heir or devisee shall be is liable for the whole of such tax.
Any heir or devisee so taxed may recover of the other heirs or devisees their portions
thereof of the tax when paid by him the heir or devisee so taxed. In an action to recover the
tax paid, the undivided shares of such heirs or devisees in the real estate, upon which such
tax has been paid, may be attached on mesne process or taken on execution issued on a
judgment recovered in such an action therefor.
2. Personal representative. A tax to the personal representative shall must be
collected of him the personal representative the same as a tax assessed against him the
personal representative in his the personal representative's private capacity. Such tax shall
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must be a charge against the estate and shall must be allowed by the judge of probate; but
when the personal representative notifies the assessors that he the personal representative
has no funds of the estate to pay such tax and gives them the names of the heirs or devisees,
and the proportions of their interests in the real estate to the best of his the personal
representative's knowledge, the real estate shall may no longer be taxed to him the personal
representative.
Sec. D-12. 36 MRSA §564 is amended to read:
§564. -- assessment Assessment
An assessment of forest land for purposes of taxation shall must be held to be in excess
of just value by any court of competent jurisdiction, upon proof by the owner that the tax
burden imposed by the assessment creates an incentive to abandon the land, or to strip the
land, or otherwise to operate contrary to the public policy declared in section 563. In proof
of his the owner's contention, the owner shall must show that by reason of the burden of
the tax he the owner is unable by efficient operation of the forest land on a sustained yield
basis to obtain an adequate annual net return commensurate with the risk involved.
For the purposes of this section, forest land shall must be held to include any single
tract of land exceeding 25 acres in area under one ownership which that is devoted to the
growing of trees for the purpose of cutting for commercial use.
Sec. D-13. 36 MRSA §602 is amended to read:
§602. -- where Where taxed
All personal property within or without the State, except in cases enumerated in section
603, shall must be taxed to the owner in the place where he the owner resides.
Sec. D-14. 36 MRSA §603, as corrected by RR 2021, c. 2, Pt. A, §126, is amended
to read:
§603. Exceptions
The excepted cases referred to in section 602 are the following:.
1. Personal property employed in trade. All personal property employed in trade,
in the erection of buildings or vessels, or in the mechanic arts shall must be taxed in the
place where so employed, except as otherwise provided for in this subsection; provided as
long as the owner, his servant or the owner's employee, subcontractor or agent occupies
any store, storehouse, shop, mill, wharf, landing place or shipyard therein in that place for
the purpose of such employment.
A. For the purposes of this subsection, "personal property employed in trade" shall
include includes both liquefied petroleum gas installations, and industrial and medical
gas installations, together with tanks or other containers used in connection therewith
with those installations.
1-A. Cargo trailers. A cargo trailer must be taxed in the place of its primary location
on April 1st, even though the cargo trailer may not be present in that place on April 1st.
For purposes of this subsection, "primary location" means the place where the cargo trailer
is usually based and where it regularly returns for repairs, supplies and activities related to
its use.
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2-A. Enumeration. The following personal property must be taxed in the place where
it is situated:
A. Portable mills;
B. All store fixtures, office furniture, furnishings, fixtures and equipment;
C. Professional libraries, apparatus, implements and supplies;
D. Coin-operated vending or amusement devices;
E. All camper trailers, as defined in section 1481; and
F. Television and radio transmitting equipment.
3. Nonresidents. Personal property which that is within the State and owned by
persons residing out of the State shall must be taxed either to the owner, or to the person
having the same in possession, possessing the personal property or to the person owning or
occupying any store, storehouse, shop, mill, wharf, landing, shipyard or other place therein
where such personal property is located.
A. A lien is created on said such property for the payment of the tax, which may be
enforced by the tax collector to whom the tax is committed, by a sale of the property
as provided.
B. A lien is created on said such property in on behalf of the person in possession,
which he that person may enforce, for the repayment of all sums by him that person
lawfully paid in discharge of the tax. If such that person pays more than his that person's
proportionate part of such tax, or if his that person's own goods or property are applied
to the payment and discharge of the whole tax, he that person may recover of the owner
such that owner's proper share thereof of the tax.
6. Belonging to minors or wards under guardianship. Personal property belonging
to minors under guardianship shall must be taxed to the guardian in the place where the
guardian resides. The personal property of all other persons under guardianship shall must
be taxed to the guardian in the place where the ward resides.
7. Partners in business. Personal property of partners in business, when subject to
taxation under subsections 1 and 2‑A, may be taxed to the partners jointly under their
partnership name; and in such cases they are jointly and severally liable for the tax.
8. Owned by persons unknown. Personal property owned by persons unknown shall
must be taxed to the person having the same in possession of the personal property. A lien
is created on said that personal property in on behalf of the person in possession, which he
the possessor may enforce for the repayment of all sums by him the possessor lawfully paid
in discharge of the tax.
9. Certain corporations. The personal property of manufacturing, mining, smelting,
agricultural and stock raising corporations, and of corporations organized for the purpose
of buying, selling and leasing real estate shall, must be taxed to the corporation or to the
persons having possession of such property in the place where situated, except as provided
in subsections 1 and 10.
10. Tax situs. The tax situs of tangible personal property shall be is at the mine site
if that property is:
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A. Owned, leased or otherwise subject to possessory control of a mining company;
and
B. On route to or from, being transported to or from or destined to or from a mine site.
Except as otherwise provided in this subsection, the tax situs of tangible personal property
leased to a mining company shall be is in the place where the property is situated.
For the purposes of this subsection, the definitions of section 2855 shall apply.
Sec. D-15. 36 MRSA §607 is amended to read:
§607. Insolvent person's personal property
If a person assessed for a personal property tax has made an assignment for the benefit
of creditors, or has gone into receivership before the payment thereof of that personal
property tax, the assignee or receiver shall must, from any money which that has come to
his the assignee's or receiver's hands in such capacity, over and above the reasonable
expense of administration, pay the personal property tax so assessed to the extent of such
money. In default of such payment the assignee or receiver shall be is personally liable for
the tax to the extent of the money which that passed through his the assignee's or receiver's
hands.
Sec. D-16. 36 MRSA §653, sub-§1, ¶D, as amended by PL 2007, c. 240, Pt. PPPP,
§2, is further amended to read:
D. The estates up to the just value of $6,000, having a taxable situs in the place of
residence, of the unremarried widow or widower surviving spouse or minor child of
any veteran who would be entitled to the exemption if living, or who is in receipt of a
pension or compensation from the Federal Government as the widow or widower
surviving spouse or minor child of a veteran.
The estates up to the just value of $6,000, having a taxable situs in the place of
residence, of the parent of a deceased veteran who is 62 years of age or older and is an
unremarried widow or widower surviving spouse who is in receipt of a pension or
compensation from the Federal Government based upon the service-connected death
of that parent's child.
The exemptions provided in this paragraph apply to the property of an unremarried
widow or widower surviving spouse or minor child or parent of a deceased veteran,
including property held in a revocable living trust for the benefit of that unremarried
widow or widower surviving spouse or minor child or parent of a deceased veteran.
Sec. D-17. 36 MRSA §653, sub-§1, ¶D-1, as amended by PL 2023, c. 441, Pt. B,
§2 and affected by §7, is further amended to read:
D-1. The estates up to the just value of $50,000, having a taxable situs in the place of
residence, for specially adapted housing units, of veterans who served in the Armed
Forces of the United States during any federally recognized war period, including the
Korean Conflict, the Vietnam War, the Persian Gulf War, the periods from August 24,
1982 to July 31, 1984 and December 20, 1989 to January 31, 1990, Operation Enduring
Freedom, Operation Iraqi Freedom and Operation New Dawn, or during the period
from February 1, 1955 to February 27, 1961, or who were awarded an expeditionary
medal for service in the Armed Forces of the United States, and who are veterans as
described in 38 United States Code, Section 2101, and who received a grant from the
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United States Government for any such housing, or of the unremarried widows or
widowers surviving spouses of those veterans. A veteran of the Vietnam War must
have served on active duty after February 27, 1961 and before May 8, 1975. "Persian
Gulf War" means service on active duty on or after August 2, 1990 and before or on
the date that the United States Government recognizes as the end of that war period.
The exemption provided in this paragraph applies to the property of the veteran
including property held in joint tenancy with a spouse or held in a revocable living trust
for the benefit of that veteran.
Sec. D-18. 36 MRSA §653, sub-§1, ¶D-2, as amended by PL 2003, c. 702, §3, is
further amended to read:
D-2. The estates up to the just value of $7,000, having a taxable situs in the place of
residence of the unremarried widow or widower surviving spouse or minor child of any
veteran who would be entitled to an exemption under paragraph C‑1, if living, or who
is in receipt of a pension or compensation from the Federal Government as the widow
or widower surviving spouse or minor child of a veteran, and who is the unremarried
widow or widower surviving spouse or minor child of a veteran who served during any
federally recognized war period during or before World War I.
The exemption provided in this paragraph is in lieu of any exemption under paragraph
D to which the person may be eligible and applies to the property of that person,
including property held in a revocable living trust for the benefit of that person.
Sec. D-19. 36 MRSA §653, sub-§1, ¶D-3, as amended by PL 2003, c. 702, §4, is
further amended to read:
D-3. The estates up to the just value of $7,000, having a taxable situs in the place of
residence of the parent of a deceased veteran who is 62 years of age or older and is an
unremarried widow or widower surviving spouse who is in receipt of a pension or
compensation from the Federal Government based upon the service-connected death
of that parent's child and who is receiving the pension or compensation from the
Federal Government based upon the service-connected death of the parent's child
during any federally recognized war period during or before World War I.
The exemption provided in this paragraph is in lieu of any exemption under paragraph
D to which the person may be eligible and applies to the property of that person,
including property held in a revocable living trust for the benefit of that person.
Sec. D-20. 36 MRSA §655, sub-§1, ¶E, as repealed and replaced by PL 1973, c.
592, §13, is amended to read:
E. The household furniture, including television sets and musical instruments of each
person in any one household; and his each person's wearing apparel, farming utensils
and mechanical tools necessary for his that person's business;
Sec. D-21. 36 MRSA §704, as repealed and replaced by PL 1977, c. 696, §267, is
amended to read:
§704. Delinquent assessors; violation
Any assessor who refuses to assess a state, county or municipal tax as required by law,
or shall who knowingly omit omits or fail fails to perform any duty imposed upon him the
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assessor by law, commits a civil violation for which a forfeiture fine not to exceed $100
may be adjudged.
Sec. D-22. 36 MRSA §707, sub-§2, as amended by PL 2005, c. 218, §9, is further
amended to read:
2. Property of veterans. The value of the real property of veterans, and their widows,
widowers surviving spouses and minor children not taxed;
Sec. D-23. 36 MRSA §709, as amended by PL 1975, c. 651, §7, is further amended
to read:
§709. Assessment and commitment
The assessors shall assess upon the estates in their municipality all municipal taxes and
their due proportion of any state or county tax payable during the municipal year for which
municipal taxes are being raised, make perfect lists thereof of those estates and commit the
same, when completed and signed by a majority of them, to the tax collector of their
municipality, if any, otherwise to the sheriff of the county or his the sheriff's deputy, with
a warrant under their hands, in the form prescribed by section 753.
Sec. D-24. 36 MRSA §709-A, first ¶, as amended by PL 1973, c. 788, §184, is
further amended to read:
The municipal officers after receipt of the valuation lists from the primary assessing
areas shall assess upon the estates in their municipality all municipal taxes and their due
proportion of any state or county tax, make perfect lists thereof of those estates and commit
the same, when completed and signed by a majority of them, to the tax collector of their
municipality, if any, otherwise to the sheriff of the county or his the sheriff's deputy, with
a warrant under their hands in the form prescribed by section 753.
Sec. D-25. 36 MRSA §752 is amended to read:
§752. -- payment Payment
On or before the first day of September in each year, the Treasurer of State shall issue
his a warrant to the treasurer of each municipality requiring him the municipal treasurer to
transmit and pay to the Treasurer of State, on or before the time fixed by law, that
municipality's proportion of the state tax for the current year. Warrants for county taxes
shall must be issued by the county treasurers in the same manner with proper changes.
Sec. D-26. 36 MRSA §755, as amended by PL 1973, c. 620, §25 and repealed and
replaced by c. 695, §18, is further amended to read:
§755. Bond
The municipal officers shall require each tax collector to give a corporate surety bond
for the faithful discharge of his the tax collector's duty, to the inhabitants of the
municipality, in the sum, and with such sureties as the municipal officers approve. The tax
collector may furnish a bond signed by individuals if such individuals submit to the
municipal officers a detailed sworn statement as to their personal financial ability, which
shall must be found acceptable by the municipal officers.
Such bond shall, after its approval and acceptance, must be recorded by the clerk in the
municipal records, and such record shall be is prima facie evidence of the contents of such
bond, but a failure to so record shall be no is not a defense in any action upon such bond.
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Sec. D-27. 36 MRSA §756 is amended to read:
§756. Compensation
When municipalities choose a municipality chooses a tax collectors collector, they the
municipality and the tax collector may agree what sum shall be is allowed for performance
of their the tax collector's duties. If the basis of compensation agreed upon is a percentage
of tax collections, such percentage shall must be computed only upon the cash collections
of taxes committed to him the tax collector. Tax liens filed but not discharged prior to the
time that the tax collector is to perfect his the tax collector's collections and the amounts
paid by the municipality to the tax collector upon the sale of tax deeds shall may not be
included in computing such percentage. Nothing in this This section shall may not be
construed as relieving the tax collector from the duty of perfecting liens for the benefit of
the municipality by one of the methods prescribed by law in all cases where in which taxes
on real estate remain unpaid.
Sec. D-28. 36 MRSA §757 is amended to read:
§757. Receipts for taxes
When a tax is paid to a tax collector, he the tax collector shall prepare a receipt for each
payment; and upon reasonable request therefor, shall furnish a copy of such the receipt to
the taxpayer.
Sec. D-29. 36 MRSA §759 is amended to read:
§759. Accounting; penalties
Every Each tax collector shall, on the last day of each month, pay to the municipal
treasurer all moneys collected by him the tax collector, and once in 2 months at least shall
exhibit to the municipal officers a just and true account of all moneys received on taxes
committed to him, and excise taxes collected by him, the tax collector and produce the
treasurer's receipt for money by him paid by the tax collector. For each neglect, he the tax
collector forfeits to the municipality $100 to be recovered by the municipal officers thereof
of that municipality in a civil action.
Sec. D-30. 36 MRSA §760, as amended by PL 1973, c. 620, §27 and c. 695, §19,
is further amended to read:
§760. Perfection of collections
Municipal assessors, or municipal officers in the case of primary assessing areas, shall
specify in the tax collector's warrant the date on or before which the tax collector shall must
perfect his collections. Such date shall may not be less than one year from the date of the
commitment of taxes. In the event that no a time is not specified in the tax collector's
warrant, tax collectors shall perfect their collections within 2 years after the date of the
commitment of taxes.
Sec. D-31. 36 MRSA §761 is amended to read:
§761. -- failure Failure; action
An action against a tax collector for failure to perfect his tax collections shall must be
commenced within 6 years after the date of such the tax collector's warrant.
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Sec. D-32. 36 MRSA §763, as amended by PL 1973, c. 620, §28 and c. 695, §20,
is further amended to read:
§763. Settlement procedure; removal from municipality; resignation
When a tax collector asks the municipal officers to resign the position of tax collector,
or when a tax collector has removed, or in the judgment of the municipal officers is about
to remove, from the municipality before the time set for perfecting his collections, said
those officers may settle with him the tax collector for the money that he the tax collector
has received on his the tax collector's tax lists, demand and receive of him the tax collector
such lists, and discharge him therefrom the tax collector from the tax collector's duties.
Said The officers may appoint another tax collector, and the assessors or, in the case of
primary assessing areas, the municipal officers shall make a new warrant and deliver it to
him the new tax collector with said those lists, to collect the sums due thereon, and he shall
have the new tax collector has the same power in their collection as the original tax
collector.
If such a tax collector refuses to deliver the tax lists and to pay all moneys in his hands
collected by him, that tax collector when duly demanded, he shall be the tax collector is
subject to section 894, and is liable to pay what remains due on the tax lists, said that sum
to be recovered by the municipal officers in a civil action.
Sec. D-33. 36 MRSA §764 is amended to read:
§764. -- incapacity Incapacity
When a tax collector becomes mentally ill, has a guardian or by mental illness or bodily
infirmities is incapable of performing the duties of his the office before completing the
collection, the municipal officers may demand and receive the tax lists from any person in
possession thereof of those lists, settle for the money received thereon collected and
discharge said that tax collector from further liability. The tax lists may be committed to a
new tax collector.
Sec. D-34. 36 MRSA §765 is amended to read:
§765. -- death Death
If a tax collector dies without perfecting the collection of taxes committed to him, his
that tax collector, the tax collector's executor or administrator, within 2 months after his
acceptance of the trust, shall settle with the municipal officers for what was received by the
deceased in his lifetime person while alive. For the amount so received, such executor or
administrator is chargeable as the deceased person would be if living. If he the executor or
administrator fails to so settle when he the executor or administrator has sufficient assets
in his hands, he shall be the executor or administrator is chargeable with the whole sum
committed to the deceased person for collection.
Sec. D-35. 36 MRSA §802 is amended to read:
§802. Proceedings by sheriff
The sheriff or his the sheriff's deputy, on receiving the assessment and warrant for
collection provided for in section 801, shall forthwith post in some public place in the
municipality assessed, an attested copy of such assessment and warrant, and shall may not
make no distress for any of such taxes until after 30 days therefrom of that posting. Any
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person paying his tax to such sheriff or sheriff's deputy within that time the 30 days shall
pay 5% over and above his the tax for sheriff's fees, but those who do not pay within that
time shall must be distrained or arrested by such officer, as by tax collectors the sheriff or
the sheriff's deputy. The same fees shall must be paid for travel and service of the sheriff,
as in other cases of distress.
Sec. D-36. 36 MRSA §803, first ¶ is amended to read:
On each execution or warrant of distress issued in accordance with sections 891 and
895, and delivered to a sheriff or his the sheriff's deputy, he the sheriff shall make return of
his the sheriff's doings to such the treasurer who issued the execution or warrant, with such
money, if any, that he the sheriff has received by virtue thereof of the execution or warrant.
If he the sheriff neglects to comply with any direction of such warrant or execution, he the
sheriff shall pay the whole sum mentioned therein in the warrant or execution. When If it
is returned unsatisfied, or satisfied in part only, such the treasurer may issue an alias for the
sum remaining due on the return of the first; and so on, as often as occasion occurs.
Sec. D-37. 36 MRSA §841, sub-§3, as repealed and replaced by PL 1979, c. 73, is
amended to read:
3. Inability to pay after 2 years. If after 2 years from the date of assessment a tax
collector is satisfied that a tax upon real or personal property committed to him the tax
collector for collection cannot be collected by reason of the death, absence, poverty,
insolvency, bankruptcy or other inability of the person assessed to pay, he the tax collector
shall notify the municipal officers thereof in writing, under oath, stating the reason why
that tax cannot be collected. The municipal officers, after due inquiry, may abate that tax
or any part thereof of the tax.
Sec. D-38. 36 MRSA §841, sub-§4, as amended by PL 2017, c. 367, §8, is further
amended to read:
4. Veteran's widow or widower surviving spouse or minor child. Notwithstanding
failure to comply with section 706‑A, the assessors, on written application within one year
from the date of commitment, may make such abatement as they think proper in the case
of the unremarried widow or widower surviving spouse or the minor child of a veteran, if
the widow, widower surviving spouse or child would be entitled to an exemption under
section 653, subsection 1, paragraph D, except for the failure of the widow, widower
surviving spouse or child to make application and file proof within the time set by section
653, subsection 1, paragraph G, if the veteran died during the 12-month period preceding
the April 1st for which the tax was committed.
Sec. D-39. 36 MRSA §841, sub-§5, as repealed and replaced by PL 1987, c. 772,
§16, is amended to read:
5. Certification; record. Whenever an abatement is made, other than by the State
Tax Assessor, the abating authority shall certify it in writing to the collector, and that
certificate shall must discharge the collector from further obligation to collect the tax so
abated. When the abatement is made, other than an abatement made under subsection 2, a
record setting forth the name of the party or parties benefited, the amount of the abatement
and the reasons for the abatement shall must, within 30 days, be made and kept in suitable
book form open to the public at reasonable times. A report of the abatement shall must be
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made to the municipality at its annual meeting or to the mayor and aldermen municipal
officers of cities by the first Monday in each March.
Sec. D-40. 36 MRSA §893 is amended to read:
§893. Collector Tax collector liable to inhabitants
A delinquent tax collector shall is at all times be answerable to the inhabitants of his
the tax collector's municipality for all sums which that they have been obliged to pay by
means of his the tax collector's deficiency and for all consequent damages.
Sec. D-41. 36 MRSA §894, as repealed and replaced by PL 1977, c. 696, §268, is
amended to read:
§894. Delinquent tax collectors; forfeiture fine
Any A tax collector who refuses to collect a state, county or municipal tax as required
by law, or who shall knowingly omit omits or fail fails to perform any duty imposed upon
him the tax collector by law, commits a civil violation for which a forfeiture fine not to
exceed $100 may be adjudged.
Sec. D-42. 36 MRSA §898, as amended by PL 1987, c. 736, §56, is further amended
to read:
§898. Collector Tax collector to account when taken on execution
When any tax collector is taken on execution under section 895, the municipal officers
may demand of him the tax collector a true copy of the tax lists, with the evidence of all
payments made thereon on those tax lists. If he the tax collector complies with this demand,
he shall the tax collector must receive such credit as the municipal officers, on inspection
of the tax lists, adjudge him the tax collector entitled to, and the tax collector shall account
for the balance; but if he the tax collector refuses, he shall the tax collector must forthwith
be committed to jail by the law enforcement officer who so took him the tax collector or
by a warrant from a justice of the peace, there to remain until he the tax collector complies.
Sec. D-43. 36 MRSA §899, as amended by PL 1973, c. 620, §34 and c. 695, §24,
is further amended to read:
§899. Municipalities may choose another tax collector
The same A municipality may, at any time, proceed to the choice of another tax
collector, to complete the collection of taxes, who shall must be sworn and give the security
required of the first tax collector. The assessors or, in the case of primary assessing areas,
the municipal officers shall deliver to him the tax collector the uncollected assessments,
with a proper warrant for their collection, and he the tax collector shall proceed as
prescribed in this subchapter.
Sec. D-44. 36 MRSA §900 is amended to read:
§900. Payments to former tax collector in dispute; procedure
When the tax of any person named in said the tax lists does not thereby appear to have
been paid, but such that person declares that it was paid to the former tax collector, the new
tax collector shall may not distrain that person's property or commit him that person without
a vote of the municipal officers.
Sec. D-45. 36 MRSA §901 is amended to read:
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§901. Remedy of owners of property taken for default of others
When the estate of an inhabitant of a municipality, who is not a tax collector thereof
for that municipality, is levied upon and taken as mentioned in section 891, he the
inhabitant may maintain an action against such that municipality, and recover the full value
of the estate so levied on, with interest at the rate of 20% from the time it was taken, with
costs. Such The value may be proved by any other legal evidence, as well as by the result
of the sale under such the levy.
Sec. D-46. 36 MRSA §902 is amended to read:
§902. Amendments permitted in actions to collect taxes
At the trial of any action for the collection of taxes, or of any civil action involving the
validity of any sale of real estate for nonpayment of taxes, or involving any tax lien
certificate under sections 942 and 943 and the title to real estate acquired upon foreclosure
of the tax lien mortgage, if it shall appear appears that the tax in question was lawfully
assessed, the court may permit the tax collector or other municipal officer to amend his the
tax collector's record, return, deed or certificate in accordance with the fact, when
circumstantial errors or defects appear therein in that record, return, deed or certificate,
provided as long as the rights of 3rd parties are not injuriously affected thereby by that
amendment. If a deed be so is amended, and the amended deed be thereupon is recorded, it
shall have has the same effect as if it had been originally made in its amended form.
Sec. D-47. 36 MRSA §903 is amended to read:
§903. Defendant estopped to deny title; exceptions
In all civil actions to enforce the collection of a tax on real estate, if it appears that on
April 1st of the year for which such tax was assessed, the record title to the real estate listed
was in the name of the defendant, he shall the tax collector may not deny his the defendant's
title thereto to that real estate. If any owner of real estate who has conveyed the same shall
real estate forthwith file files a copy of the description as given in his the defendant's deed
with the date thereof of the conveyance and the name and last known address of his the
defendant's grantee, in the registry of deeds where such deed should be recorded, he shall
be the defendant is free from any liability under this section.
Sec. D-48. 36 MRSA §945, sub-§4 is amended to read:
4. No personal judgment. In such an action brought under this section, no a personal
judgment against a defendant shall may not be entered. Each person answering the
complaint shall have has the right to the severance of the action as to the parcel of real
estate in which he that person is interested.
Sec. D-49. 36 MRSA §946, as amended by PL 2023, c. 523, Pt. A, §9, is further
amended to read:
§946. Action for equitable relief after period of redemption; procedure
A municipality which that has become the purchaser at a sale of real estate for
nonpayment of taxes or which that as to any real estate has pursued the alternative method
for the enforcement of liens for taxes provided in sections 942 and 943, whether in
possession of such real estate or not, after the period of redemption from such sale or lien
has expired, may maintain an action for equitable relief against any and all persons person
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who claim claims or may claim some right, title or interest in the premises adverse to the
estate of such municipality.
Any purchaser or his successors successor of a purchaser in interest from a municipality
of real estate or lien thereon on real estate acquired by a municipality as a purchaser at a
sale thereof of that real estate for nonpayment of taxes, or acquired under the alternative
method for the enforcement of liens for taxes provided in sections 942 and 943, whether in
possession of such real estate or not, after the period of redemption from such sale or lien
has expired, may maintain an action for equitable relief against any and all persons person
who claim claims or may claim some right, title or interest in the premises adverse to the
estate of such municipality or purchaser.
A municipal officer may not, while holding municipal office, acquire from that
municipality any interest in real estate acquired by that municipality on account of
nonpayment of taxes, unless such sale occurs by sealed bid after duly advertising the same
at least twice during a 7-day period prior to the acceptance of bids. A municipal officer
who submits a sealed bid may not take part in the bid acceptance process except that a
municipal officer may purchase tax acquired tax-acquired property if the property was
owned by the municipal officer's child, spouse or parent immediately prior to its acquisition
by the municipality and if the purchase is authorized by the municipality.
1. Service. Service shall must be made as in other actions on all defendants who can
with due diligence be personally served within the State. If any defendants defendant
cannot be so served or are is described in the complaint as being unascertained, service
shall must be made by publication as in other actions in which publication is required. A
copy of the published notice shall must be mailed to all known defendants at their last
known addresses if they have not been personally served.
If, after notice has been given or served as ordered by the court and the time limited in such
notice for the appearance of the defendants has expired, the court finds that there are is or
may be defendants a defendant who have has not been actually served with process and
who have has not appeared in the action, it the court may of its own motion, or on the
representation of any party, appoint an agent, guardian ad litem or next friend for any such
defendant, and if any such defendants have or may have conflicting interests, it the court
may appoint different agents, guardians ad litem or next friends to represent them. The cost
of appearance of any such agent, guardian ad litem or next friend, including the cost of
compensation of his that appointee's counsel, shall must be determined by the court and
paid by the plaintiff, against whom execution may issue therefor in the name of the agent,
guardian ad litem or next friend.
2. Decree; effect. The plaintiff in such an action under this section shall pray the court
to establish and confirm its title to the premises described in the complaint as against all
the defendants named or described therein in the action, and, if upon hearing the court shall
find finds the plaintiff's title so to be good it, the court shall make and enter its decree
accordingly, which; the decree when recorded in the registry of deeds for the county or
district where the real estate lies shall have has the effect of a deed of quitclaim of the
premises involved in the action from all the defendants named or described therein in the
action to the plaintiff.
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3. Jury. If the cause an action under this section is tried in the Superior Court, issues
of fact may be framed upon application of any party to be tried by a jury whose verdict
shall have has the same effect as the verdict of a jury in other civil actions.
Sec. D-50. 36 MRSA §947 is amended to read:
§947. Presumption of validity
In an action to foreclose a tax lien mortgage under sections section 944, 945, or 946,
the proceedings from and including the assessment of the tax upon which such tax lien
mortgage is based to and including the time of filing the complaint in such action need not
be set forth in the complaint, pleaded or proved and shall be are presumed to be valid. A
defendant alleging any invalidity or defect in such proceedings must shall specify in his the
defendant's answer such invalidity or defect and must establish such defense the invalidity
or defect.
Sec. D-51. 36 MRSA §991, as amended by PL 1975, c. 623, §55, is further amended
to read:
§991. Distraint for taxes; procedure; sale
If any resident or nonresident taxpayer after a reasonable demand refuses or neglects
to pay any part of the tax assessed against him that taxpayer in accordance with this chapter,
the tax collector may distrain him that taxpayer in any part of the State by any of his the
taxpayer's goods and chattels not exempt from attachment for debt, for the whole or any
part of his the taxpayer's tax, and may keep such distress for not less than 4 days nor more
than 7 days at the expense of the owner, and if he. If the taxpayer does not pay his the tax
due within that time, the distress shall must be openly sold at vendue public auction by the
tax collector after the 4th day but on or before the 7th day. The place of sale may be other
than where the tax was assessed or where the property was seized. Notice of such sale shall
must be posted in some public place in the municipality where the tax was assessed and in
the place where the sale is to be held at least 48 hours before the time set for sale.
Sec. D-52. 36 MRSA §992 is amended to read:
§992. Disposition of surplus
The officer tax collector, after deducting the tax and expense of sale conducted
pursuant to section 991, shall restore the balance to the former owner, with a written
account of the sale and charges. For distress for nonpayment of taxes, the officer shall have
tax collector is entitled to the same fees as for levying executions, but his the tax collector's
travel shall must be computed only from his the tax collector's dwelling house to the place
where it is made.
Sec. D-53. 36 MRSA §993, as amended by PL 1975, c. 623, §56, is further amended
to read:
§993. Arrest; notice; procedure; fees
If any resident or nonresident taxpayer assessed in accordance with this chapter, for 12
days after demand, refuses or neglects to pay his the tax due and to show the tax collector
sufficient goods and chattels to pay it, such officer the tax collector may arrest him the
taxpayer in the county where found and commit him the taxpayer there to jail, until he the
taxpayer pays it or is discharged by law.
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If the tax collector thinks that there are just grounds to fear that such person may
abscond before the end of said the 12 days, the tax collector may demand immediate
payment and, on failure to pay, he the tax collector may commit such person as provided.
For commitment for nonpayment of taxes, the tax collector shall have is entitled to the
same fees as sheriffs have for levying executions, but his the tax collector's travel shall
must be computed only from his the tax collector's dwelling house to the place of
commitment.
Sec. D-54. 36 MRSA §994, as amended by PL 1973, c. 620, §35, is further amended
to read:
§994. Collector Tax collector may issue warrant of distress to sheriff, deputy sheriff
or constable
Any A tax collector after 3 months from the date of commitment may issue his a
warrant to the sheriff of any county, or his the sheriff's deputy, or to a constable of his the
tax collector's municipality, directing him the sheriff, deputy or constable to distrain the
person or property of arrest any taxpayer not paying his taxes, which due or distrain the
property of such taxpayer; the warrant shall must be of the same tenor as that prescribed to
be issued to tax collectors with the appropriate changes returnable to the tax collector
issuing the same in 30, 60 or 90 days.
Sec. D-55. 36 MRSA §995 is amended to read:
§995. Warrant of distress; service,; notice,; fees
Before the officer sheriff, deputy sheriff or constable serves any such a warrant
pursuant to section 994, he that law enforcement officer shall deliver to the taxpayer or
leave at his the taxpayer's last and usual place of abode a summons from said the tax
collector stating the amount of tax due, and that it must be paid within 10 days from the
time of leaving such the summons. If not so paid, the law enforcement officer shall serve
such warrant the same as tax collectors may do and shall receive is entitled to the same fees
as for levying executions in personal actions.
For the service of such warrant, the law enforcement officer shall have is entitled to the
same fees as sheriffs have for serving warrants, but his the officer's travel shall must be
computed only from his the officer's place of abode to place of service.
Sec. D-56. 36 MRSA §996 is amended to read:
§996. Distraint before tax due to prevent loss
When a tax collector has reason to believe that there is danger of losing, by delay, a tax
assessed upon any taxpayer, at any time after commitment:
1. Warrant issued. He The tax collector may issue the warrant provided for in section
994 prior to the expiration of the 3-month period; or
2. When served. He The tax collector may in the warrant authorized by section 994,
or in subsection 1, direct the law enforcement officer to demand immediate payment, and,
if not so paid, the officer shall serve such warrant without further notice; or
3. When notice period unexpired. He The tax collector may, after the issuance of
such the warrant pursuant to subsection 1, in writing direct the law enforcement officer to
whom the warrant has been issued to demand immediate payment, and, if not so paid, to
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serve such warrant without further notice notwithstanding any unexpired portion of the 10-
day notice period required by section 995; or
4. Distrain or arrest. He The tax collector may himself personally demand immediate
payment and upon failure he may distrain the property or arrest the person of such taxpayer.
Sec. D-57. 36 MRSA §997 is amended to read:
§997. Arrest and commitment; procedure
When a tax collector or any law enforcement officer by virtue of a warrant, for want of
property, arrests any person and commits him that person to jail, he the tax collector shall
give an attested copy of his the tax collector's warrant to the jailer and certify, under his the
tax collector's hand, the sum that such the person is to pay as his tax and the costs of
arresting and committing, and that for want of goods and chattels whereon on which to
make distress, he the person has been arrested. Such The copy and certificate are a
sufficient warrant to require the jailer to receive and keep such the person in custody until
he the person pays his the tax due, charges and 33¢ for the copy of the warrant. Such The
person shall have has the same rights and privileges as a debtor arrested or committed on
execution in favor of a private creditor.
Sec. D-58. 36 MRSA §998 is amended to read:
§998. Collector Tax collector liable unless he commits taxpayer imprisoned within
one year
When a person imprisoned for not paying his that person's tax is discharged, the tax
collector committing him shall the person may not be discharged from such tax without a
vote of the municipality, unless the taxpayer was imprisoned within one year after the date
of commitment of such tax.
Sec. D-59. 36 MRSA §1031 is amended to read:
§1031. Collector Tax collector may bring action in own name
Any A tax collector or his a tax collector's executor or administrator may bring a civil
action in his the tax collector's own name for any tax, and no a Judge of any District Court
before whom such action is brought is not incompetent to try the same civil action by reason
of his the judge's residence in the municipality assessing said the tax. No A defendant is
not liable for any costs of the action, unless it appears by the complaint and by proof that
payment of said the tax had been duly demanded before the action.
Sec. D-60. 36 MRSA §1071 is amended to read:
§1071. Collector's Tax collector's tax auction sale; notice; procedure
If any tax on real estate remains unpaid on the first Monday in February next after said
that tax was assessed, the tax collector shall sell at public auction so as much of such real
estate as is necessary for the payment of said that tax, interest and all the charges, at 9
o'clock in the forenoon of said a.m. on the first Monday in February at the office of the tax
collector or at the place where the last preceding annual municipal meeting was held. In
case of the absence or disability of the tax collector, the sale shall must be made by some a
constable of the municipality, who shall have has the same powers as the tax collector.
In the case of the real estate of resident owners, the tax collector may give notice of the
sale and of his the tax collector's intention to sell so as much of said that real estate as is
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necessary for the payment of delinquent taxes and all charges by posting notices thereof of
the sale in the same manner and at the same places that warrants for municipal meetings
are therein required to be posted, at least 6 weeks and not more than 7 weeks before such
first Monday in February, designating the name of the owner if known, the right, lot and
range, the number of acres as nearly as may be determined, the amount of tax due and such
other short description as is necessary to render its identification certain and plain.
In the case of taxes assessed on the real estate of nonresident owners, he the tax
collector shall cause said notices to be published in some a newspaper, if any, published in
the county where said that real estate lies, 3 weeks successively, such publication to begin
at least 6 weeks before said such first Monday in February. If no a newspaper is not
published in said that county, said the notices shall must be published in like manner in the
state paper. He The tax collector shall, in the advertisements so published notices, state the
name of the municipality and, if within 3 years it has been changed for the whole or a part
of the territory, both the present and former name shall names must be stated; and that, if
the taxes, interest and charges are not paid on or before such first Monday in February, so
as much of the estate as is sufficient to pay the amount due therefor for taxes with interest
and charges will be sold without further notice, at public auction, on said such first Monday
in February at 9 o'clock in the forenoon a.m. at the office of the tax collector or at the place
where the last preceding annual municipal meeting was held. The date of the commitment
shall must be stated in the advertisement notice.
In all cases said the tax collector shall lodge with the municipal clerk a copy of each
such notice, with his the tax collector's certificate thereon that he the tax collector has given
notice of the intended sale as required by law. Such The copy and certificate shall must be
recorded by said the clerk and the that record so made shall must be open to the inspection
of all persons interested. The clerk shall furnish to any person desiring it an attested copy
of such record, on receiving payment or tender of payment of a reasonable sum therefor for
the record; but notice of sales the sale of real estate within any a village corporation for
unpaid taxes of said that corporation may be given by notices thereof notice, posted in the
same manner, and at the same places as warrants for corporation meetings, and by
publication, as provided in this section.
No An irregularity, informality or omission in giving the notices of sale required by
this section, or in lodging a copy of any of the same with the municipal clerk, as required,
shall does not render such sale invalid, but; such sale shall be is deemed to be legal and
valid, if made at the time and place provided, and in other respects according to law, except
as to the matter of notice. For any irregularity, informality or omission in giving notice as
required by this section, and in lodging a copy of the same that notice with the municipal
clerk, the tax collector shall be is liable to any person injured thereby by the irregularity,
informality or omission in giving or lodging that notice.
Sec. D-61. 36 MRSA §1073 is amended to read:
§1073. Notice to owners or occupants of time and place of sale
After the real estate is so advertised, and at least 10 days before the day of sale, the tax
collector shall notify the owner, if a resident, or the occupant thereof of the real estate, if
any, of the time and place of sale by delivering to him the resident or occupant in person,
or by registered mail with receipt demanded, or by leaving at his the resident's or occupant's
last and usual place of abode, a written notice signed by him the tax collector stating the
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time and place of sale and the amount of taxes due. In case of a nonresident owners owner
of real estate, such notice shall must be sent by mail to the last and usual address, if known
to the tax collector, of the nonresident at least 10 days before the day of sale. If such the
tax is paid before the time of sale, the amount to be paid for such the advertisement and
notice shall may not exceed $1, in addition to the sum paid to the printer, if any.
Sec. D-62. 36 MRSA §1075 is amended to read:
§1075. Collector's Tax collector's return of sale; form
The tax collector making any sale of real estate for nonpayment of taxes shall, within
30 days after such sale, make a return, with a particular statement of his the tax collector's
doings in making such that sale, to the municipal clerk, who shall receive and file it. Said
That return shall be is evidence of the facts therein set forth in the return in all cases where
such when that tax collector is not personally interested. The tax collector's return to the
municipal clerk shall must be in substance as follows:
Pursuant to law, I caused the taxes assessed on the real estate of nonresident owners
described herein in this notice, situated in the municipality of ..... for the year ....., to be
advertised according to law by advertising in the ..... three weeks successively, the first
publication being on the ..... day of ....., and at least six weeks before the day of sale; and
caused the taxes assessed on the real estate of resident owners described herein in this
notice, situated in the municipality of ..... for the year ....., to be advertised according to law
by posting notice as required by law, at the following places, six weeks before the day of
sale, being public and conspicuous places in said that municipality. I also, at least ten days
before the day of sale, gave to each resident owner of said that real estate, or the occupant
thereof of that real estate, if any, in hand, or forwarded to him the resident by registered
mail with receipt demanded, or left at his the resident's last and usual place of abode, and
sent by mail to the last and usual address of each nonresident owner of said that real estate,
whose address was known to me, written notice of the time and place of said the sale, in
the manner provided by law; and afterwards on the first Monday of February, 19 20.., at
nine o'clock a.m., being the time and place of sale, I proceeded to sell, according to the
tenor of the advertisement, the estates upon which the assessed taxes so assessed remained
unpaid; and in the schedules following is set forth each parcel of the estate so offered for
sale, the amount of taxes and the name of the purchaser; and I have made and executed
deeds of the several parcels to the several persons entitled thereto to those parcels, and
placed them the deeds on file in the municipal treasurer's office, to be disposed of as the
law requires.
SCHEDULE NO. 1
Nonresident Owners
Name
of
owner
Description
of property
Amount
of tax,
interest
and
charges
Quantity
sold
Name of
purchaser
SCHEDULE NO. 2
Resident Owners
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Name
of
owner
Description
of property
Amount
of tax,
interest
and
charges
Quantity
sold
Name of
purchaser
In witness whereof I have hereunto subscribed my name, this ..... day of ....., 19 20...
C.D., Tax Collector of the municipality of .....
Sec. D-63. 36 MRSA §1076 is amended to read:
§1076. Purchaser to notify mortgagee of sale; right of redemption
When real estate is so sold for nonpayment of taxes, the tax collector shall, within 30
days after the day of sale, lodge with the municipal treasurer a certificate under oath,
designating the quantity of real estate sold, the names of the owners of each parcel and the
names of the purchasers; what part of the amount of each was tax and what was cost and
charges; and also a deed of each parcel sold, running to the purchasers. The treasurer shall
may not at that time deliver the deeds to the grantees, but shall put them on file in his the
treasurer's office, to be delivered at the expiration of 2 years from the day of sale, and the.
The treasurer shall after the expiration of 2 years deliver said any such deed to the grantee
or his the grantee's heirs, provided as long as the owner, the mortgagee or any person in
possession or other person legally taxable therefor for that real estate does not within such
time redeem the real estate from such sale, by payment or tender of the taxes, all the charges
and interest on the whole at the rate of 8% a year from the date of sale to the time of
redemption, and costs as provided, with 67¢ for the deed and certificate of
acknowledgment.
If there is an undischarged mortgage duly recorded on the real estate sold for
nonpayment of taxes, the purchaser at such sale shall notify the holder of record of each
such mortgage within 60 days from the date of said that sale, by sending a notice in writing
by registered letter addressed to the record holder of such mortgage at the residence of such
holder as given in the registry of deeds in the county where said that real estate is situated,
stating that he the purchaser has purchased the estate at a tax sale on such date and request
requesting the mortgagee to redeem the same. If such notice is not given, the holder of
record of any mortgage, which mortgage was on record in the registry of deeds at the time
of said that sale, may redeem the real estate sold at any time within 3 months after receiving
actual notice of such sale, by the payment or tender of the amounts, interest and costs as
specified, and the registry fee for recording and discharging the deed, if the deed has been
recorded, and the deed shall must be discharged by the grantee therein of that deed, or the
owner under the tax deed at the time of redemption, in the manner provided for the
discharge of mortgages of real estate.
If any an owner of real estate which that is assessed to any former owner who was not
the owner on April 1st of the taxable year as assessed, or to owners unknown, does not
have actual notice of the sale of his the owner's real estate for taxes within said those 2
years, he the owner may, at any time within 3 months after he the owner has had actual
notice, redeem the real estate sold from such sale although the deed may have been
recorded, by payment or tender of the amounts, interest and costs as specified and the
registry fee for recording and discharging the deed, in case the deed has been recorded, and
the deed shall must be discharged by the grantee therein of that deed, or the owner under
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the tax deed at the time of redemption, in the manner provided for the discharge of
mortgages on real estate.
If the real estate is redeemed before the deed is delivered, the municipal treasurer shall
give the owner, mortgagee or party to whom the real estate is assessed or other person
legally taxable therefor for that real estate a certificate thereof of redemption, cancel the
deed and pay to the grantee on demand the amount so received from him the grantee. If the
amounts, interest and costs specified are not paid to the treasurer within the time as
specified, he the treasurer shall deliver to the grantee his the treasurer's deed upon the
payment of the fees for the deed and acknowledgment and 30¢ more for receiving and
paying out the proceeds of the sale, but all tax deeds of real estate upon which there is an
undischarged mortgage duly recorded shall may not carry no a title except subject to such
mortgage, unless the purchaser at such tax sale gives to the record holder of the mortgage,
notice as provided. For the fidelity of the treasurer in discharging his the treasurer's duties
required, the municipality is responsible, and has a remedy on his the treasurer's bond in
case of default.
Sec. D-64. 36 MRSA §1077 is amended to read:
§1077. Purchaser's failure to pay in 20 days voids sale
If the purchaser of real estate sold for taxes under section 1074 fails to pay the tax
collector within 20 days after the sale of the amount bid by him the purchaser, the sale shall
be is void, and the municipality in which such sale was made shall be is deemed to be the
purchaser of the real estate so sold, the same as if purchased by some one someone in behalf
of the municipality under section 1082. If a municipality becomes a purchaser of real estate
under this section, the deed to it shall must set forth the fact that a sale was duly made, the
amount bid for the real estate included in said the deed, and that the purchaser failed to pay
the amount bid within 20 days after the sale. The said deed shall must confer upon said that
municipality the same rights and duties as if it had been the purchaser under section 1082.
Sec. D-65. 36 MRSA §1078 is amended to read:
§1078. Owner's right to redeem
Any person to whom the right by law belongs may, at any time within 2 years from the
day of sale, redeem any real estate sold for taxes on paying into the municipal treasury for
the purchaser the full amount certified to be due, including taxes, costs and charges, with
interest on the whole at the rate of 8% a year from the date of the sale, which shall must be
received and held by said the treasurer as the property of the such purchaser aforesaid. The
treasurer shall pay it to said that purchaser, his or the purchaser's heirs or assigns, on
demand. If not paid when demanded, the purchaser may recover it in any court of
competent jurisdiction, with costs and interest at the rate of 8%, after such demand. The
sureties of the treasurer shall pay the same on failure of said that treasurer. In default of
payment by either, the municipality shall pay the same with costs and interest as provided.
Sec. D-66. 36 MRSA §1080 is amended to read:
§1080. Delivery of deed to purchaser after 2 years
If the real estate is not redeemed within the time specified by payment of the full
amount required by this chapter, the municipal treasurer shall deliver to the purchaser the
deeds deed lodged with him the treasurer by the tax collector. If he the treasurer willfully
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refuses to deliver such deed to said the purchaser, on demand, after said 2 years after the
sale and forfeiture of the land real estate, he the treasurer forfeits to said the purchaser the
full value of the property so real estate to be conveyed, to be recovered in a civil action,
with costs and interest as in other cases. The sureties of said the treasurer shall make good
the payment required in default of payment by the principal. On the failure of both, the
municipality is liable.
Sec. D-67. 36 MRSA §1081 is amended to read:
§1081. Nonresident owner's action; time limit
Any A nonresident owner of real estate sold under section 1074, having paid the taxes,
costs, charges and interest as provided, may, at any time within one year after making such
payment, commence a civil action against the municipality to recover the amount paid, and
if on trial it appears that the money raised was for an unlawful purpose, he shall have
judgment must be in favor of the nonresident owner for the amount so paid by the
nonresident owner. If not commenced within the year, the claim shall be is forever barred.
The action may be in the Superior Court and the plaintiff recovering judgment therein shall
must have full costs, although even when the amount of damages is less than $20.
Sec. D-68. 36 MRSA §1084 is amended to read:
§1084. Posting notices; evidence of
The affidavit of any disinterested person as to posting notifications required for the sale
of any real estate to be sold by the sheriff or his the sheriff's deputy, or a constable or tax
collector, in the execution of his the sheriff's office, may be used in evidence in any trial to
prove the fact of notice, if such affidavit, made on one of the original advertisements, or on
a copy of it, is filed in the registry of the county where the real estate lies, within 6 months.
Sec. D-69. 36 MRSA §1109, sub-§6, as amended by PL 1977, c. 467, §11, is
further amended to read:
6. Recertification. The assessor shall determine annually whether any classified land
continues to meet the requirements of this subchapter. Each year the assessor shall recertify
any classifications made under this subchapter. If any classified land no longer meets the
requirements of this subchapter, the assessor shall either remove the classification or, if he
deems the assessor considers it appropriate, allow the land to have a provisional
classification as detailed in subsection 2.
Sec. D-70. 36 MRSA §1181, first ¶, as repealed and replaced by PL 1977, c. 509,
§30 and amended by PL 2011, c. 657, Pt. W, §6, is further amended to read:
The Commissioner of Agriculture, Conservation and Forestry shall provide to the State
Tax Assessor at his the State Tax Assessor's request all information in his the
commissioner's 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.
Sec. D-71. 36 MRSA §1233 is amended to read:
§1233. Failure to make return; penalty
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Should any owner or person having in his charge responsible for or in control of
personal property taxable by said 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 methods as he deems the State Tax Assessor
considers advisable, and the necessary expense incurred in securing such information shall
must be added to the tax assessed against the property of such owner or person and paid to
the State Tax Assessor with the tax.
Sec. D-72. 36 MRSA §1286, as amended by PL 1981, c. 706, §16, is further
amended to read:
§1286. Limitation on recovery of tax sold real estate sold for taxes in unorganized
places territory
When the State has taxed real estate in the 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 or the grantee's heirs or assigns, has paid the
state and county taxes thereon on that real estate, or on his the grantee's 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 the unorganized
territory taxed by the State, and the pertinent records of the State Tax Assessor show that
he has, by himself or by his the grantee or that grantee's predecessors under that deed, have
paid the state and county taxes thereon on that real estate, or on his that person's acres or
interest therein in those acres 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 that person claims, have, during that period, held
such exclusive, peaceable, continuous and adverse possession thereof of that real estate,
acres or interest in those acres as comports with the ordinary management of real estate in
the unorganized territory in this State, and it further appears that during such period no a
former owner, or person claiming under him that former owner, has not paid any such tax,
or any assessment by the county commissioners, or done any other act indicative of
ownership, no an action may not be maintained by a former owner, or those claiming under
him that former owner, to recover such real estate or to avoid such deed, unless commenced
within those 20 years. That payment shall give gives the grantee or the grantee's heirs or
assigns or the 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.
This section shall apply applies to rights and interests acquired under tax sales made
by the State Tax Assessor for the nonpayment of taxes.
Sec. D-73. 36 MRSA §1287 is amended to read:
§1287. Action may be commenced in 10 years after disability
If any such former owner, or person claiming under him that former owner, during said
the period of 20 years, or any portion thereof of that period, is a minor, mentally ill is
suffering from a mental illness, is imprisoned or is absent from the United States he, that
person may, if otherwise entitled, bring such action at any time within 10 years after such
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disability is removed, notwithstanding said that the period of 20 years has expired, and if
such person dies during the continuance of the disability, and no a determination or
judgment has not been had on his that person's title or right of action, such action may be
brought by his that person's heirs, or other person claiming under him, that person at any
time within 10 years after his that person's death, notwithstanding that the 20 years have
elapsed.
Sec. D-74. 36 MRSA §1485 is amended to read:
§1485. Exemption from personal property taxation
Any A vehicle owner who has paid the excise tax on his that owner's vehicle in
accordance with sections 1482 and 1484 shall be is exempt from personal property taxation
of such that vehicle for that year.
Sec. D-75. 36 MRSA §1487, sub-§1, as amended by PL 1967, c. 23, is further
amended to read:
1. Municipal tax collector. In the case of municipalities, or a municipally owned
airport or seaplane base, the municipal tax collector or such other person as the municipality
may designate shall collect such excise tax and shall deposit the money received with the
municipal treasurer monthly.
A. Such The collector shall report to the municipal officers at the end of the municipal
year, showing the total amount of excise tax collected by him the collector and the
amounts applying to each year.
Sec. D-76. 36 MRSA §1487, sub-§1-A, ¶A, as enacted by PL 1965, c. 195, §2, is
amended to read:
A. Such The collector shall report to the county commissioners at the end of the county
year, showing the total amount of excise tax collected by him the collector and the
amounts applying to each year.
Sec. D-77. 36 MRSA §1504, sub-§5-A, as enacted by PL 1987, c. 196, §8, is
amended to read:
5-A. Credit for transfer. Any An owner who has paid the excise tax for a watercraft
which that is transferred in the same tax year is entitled to a credit to the maximum amount
of the tax previously paid in that year for any number of watercraft, regardless of the
number of transfers which that may be required of him the owner in the same tax year. The
credit shall must be allowed in any place in which the excise tax is payable.
Sec. D-78. 36 MRSA §1504, sub-§8, as enacted by PL 1983, c. 92, Pt. B, §9, is
amended to read:
8. Lien. If the tax imposed by this chapter is not paid when due, the tax collector may
file in the office of the registry of deeds of the county where the owner of the watercraft
resides or in the case of a nonresident owner or partnership or corporation, either domestic
or foreign, where the watercraft is principally moored, docked or located or has its
established base of operations, or in the office in which a security or financial statement or
notice with respect to personal property would be filed, a notice of lien specifying the
amount of the tax, addition to tax, penalty and interest due, the name and last known address
of the taxpayer liable for the amount and the fact that the tax collector has complied with
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this chapter in the assessment of the tax. From the time of the filing, the amount set forth
in the certificate constitutes a lien upon all property of the taxpayer, in the county then
owned by him the taxpayer or thereafter acquired by him the taxpayer in the period before
the expiration of the lien. In the case of any prior mortgage on any real or personal property
so written as to secure a present debt and also future advances by the mortgagee to the
mortgagor, the lien, as provided in this subsection, when notice thereof of the lien has been
filed in the proper office, shall be is subject to the prior mortgage, unless the assessor also
notifies the mortgagee of the recording of the lien in writing, in which case any
indebtedness thereafter created from the mortgagor to the mortgagee shall be is junior to
the lien provided in this subsection. The lien, provided in this subsection, has the same
force, effect and priority as a judgment lien and shall continue continues for 5 years from
the date of recording, unless sooner released or otherwise discharged. The lien may, within
the 5-year period or within 5 years from the date of the last extension of the lien in the
manner provided in this section, be extended by filing for record in the appropriate office,
a copy of the notice and from the time of that filing the lien shall be is extended for 5 years,
unless sooner released or otherwise discharged.
Sec. D-79. 36 MRSA §1542 is amended to read:
§1542. Payment of owner's interest; discharge
Each owner of timber and grass so assessed may pay the part of the tax so assessed
proportioned to his that owner's interest in any tract, whether in common or not; and shall
must receive from the State Tax Assessor a certificate, discharging the tax upon the interest
upon which such payment is made.
Sec. D-80. 36 MRSA §1543, as amended by PL 1977, c. 679, §6, is further amended
to read:
§1543. Each acreage interest forfeited if tax unpaid
Each fractional part, or interest represented by acreage, in all such public reserved lots,
upon which the state taxes and interest are not paid by the 30th day of March of the year
following the assessment shall be are forfeited to the State, and whenever such taxes are
assessed on a biennial basis, such forfeiture shall occur occurs on the 30th day of March
following the 2nd year of the biennium. Any An owner may redeem his that owner's interest
in such public reserved lots by tendering to the State Tax Assessor, within one year after
the date of the forfeiture, his that owner's proportional part of all the sums due on such lots,
and $1 for a release.
Sec. D-81. 36 MRSA §1545, as amended by PL 1995, c. 502, Pt. E, §30; PL 2011,
c. 657, Pt. W, §7; and PL 2013, c. 405, Pt. A, §24, is further amended to read:
§1545. Timber and grass acreage forfeited held for benefit of towns
All timber and grass acreage forfeited under section 1544 shall must be held in trust by
the State for the benefit of the people of Maine and shall must be held by the Director of
the Bureau of Parks and Lands subject to the same powers and responsibilities as apply to
other lands in his the director's custody.
Sec. D-82. 36 MRSA §1604, sub-§3, as enacted by PL 1985, c. 459, Pt. C, §14, is
amended to read:
Page 32 - 132LR0154(04)
3. Contracts. Each county or agency which that contracts with another entity to
provide services funded under this chapter shall enter into a written contract with the
providing agency. A copy of each contract shall must be maintained in the office of the
county or agency entering into the contract. A copy of each contract shall must be provided
to the fiscal administrator of the unorganized territory, who shall maintain copies in his that
fiscal administrator's office.
Sec. D-83. 36 MRSA §1605, sub-§1, as amended by PL 1987, c. 737, Pt. C, §§81
and 106 and PL 1989, c. 6; c. 9, §2; and c. 104, Pt. C, §§8 and 10, is further amended to
read:
1. Fund established. The Legislature hereby creates the Unorganized Territory
Education and Services Fund. The State Tax Assessor shall deposit in the fund all
Unorganized Territory Educational and Services Tax money and county tax money,
assessed pursuant to Title 30‑A, section 706, which he that the assessor collects.