Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 1102

Definitions

Official textlegislature.maine.gov20 subsections

Last amended: PL 1975, c. 726, §2 (NEW). PL 1979, c. 378, §7 (AMD). PL 1987, c. 728, §§1,2 (AMD). PL 1989, c. 748, §1 (AMD). PL 1991, c. 546, §14 (AMD). PL 1999, c. 449, §1 (AMD). PL 1999, c. 731, §Y1 (AMD). PL 2003, c. 619, §1 (AMD). PL 2009, c. 114, §1 (AMD). PL 2011, c. 618, §5 (AMD). PL 2011, c. 657, Pt. W, §5 (REV). PL 2011, c. 682, §38 (REV). PL 2017, c. 183, §1 (AMD).

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In this chapter (40 sections)
  1. 996 · Distraint before tax due to prevent loss
  2. 997 · Arrest and commitment; procedure
  3. 998 · Tax collector liable unless taxpayer imprisoned within one year
  4. 1031 · Tax collector may bring action in own name
  5. 1032 · Action may be brought in name of municipality
  6. 1071 · Tax collector's tax auction sale; notice; procedure
  7. 1072 · -- form
  8. 1073 · Notice to owners or occupants of time and place of sale
  9. 1074 · Sale; procedure; costs
  10. 1075 · Tax collector's return of sale; form
  11. 1076 · Purchaser to notify mortgagee of sale; right of redemption
  12. 1077 · Purchaser's failure to pay in 20 days voids sale
  13. 1078 · Owner's right to redeem
  14. 1079 · Refund of taxes paid by purchaser
  15. 1080 · Delivery of deed to purchaser after 2 years
  16. 1081 · Nonresident owner's action; time limit
  17. 1082 · Municipal officers may bid at sale
  18. 1083 · Collector's deed; prima facie evidence of validity of sale
  19. 1084 · Posting notices; evidence of
  20. 1101 · Purpose
  21. 1102 · Definitions
  22. 1103 · Owner's application
  23. 1104 · Administration; regulations
  24. 1105 · Valuation of farmland
  25. 1106 · Powers and duties; State Tax Assessor
  26. 1106-A · Valuation of open space land
  27. 1107 · Orders
  28. 1108 · Assessment of tax
  29. 1109 · Schedule; investigation
  30. 1110 · Reclassification
  31. 1111 · Scenic easements and development rights
  32. 1112 · Recapture penalty
  33. 1112-A · Mineral lands
  34. 1112-B · Mineral lands subject to an excise tax
  35. 1112-C · Recapture penalty
  36. 1113 · Enforcement provision
  37. 1114 · Application
  38. 1115 · Transfer of portion of parcel of land
  39. 1116 · Reclassification and withdrawal in unorganized territory
  40. 1117 · Appeal from State Tax Assessor or Commissioner of Agriculture
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