Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1104
Administration; regulations
Official textlegislature.maine.gov
The State Tax Assessor shall adopt and amend such rules as may be reasonable and appropriate to carry out the State Tax Assessor's responsibilities as provided in this subchapter.
Source: view the official text
In this chapter (40 sections)
- 998 · Tax collector liable unless taxpayer imprisoned within one year
- 1031 · Tax collector may bring action in own name
- 1032 · Action may be brought in name of municipality
- 1071 · Tax collector's tax auction sale; notice; procedure
- 1072 · -- form
- 1073 · Notice to owners or occupants of time and place of sale
- 1074 · Sale; procedure; costs
- 1075 · Tax collector's return of sale; form
- 1076 · Purchaser to notify mortgagee of sale; right of redemption
- 1077 · Purchaser's failure to pay in 20 days voids sale
- 1078 · Owner's right to redeem
- 1079 · Refund of taxes paid by purchaser
- 1080 · Delivery of deed to purchaser after 2 years
- 1081 · Nonresident owner's action; time limit
- 1082 · Municipal officers may bid at sale
- 1083 · Collector's deed; prima facie evidence of validity of sale
- 1084 · Posting notices; evidence of
- 1101 · Purpose
- 1102 · Definitions
- 1103 · Owner's application
- 1104 · Administration; regulations
- 1105 · Valuation of farmland
- 1106 · Powers and duties; State Tax Assessor
- 1106-A · Valuation of open space land
- 1107 · Orders
- 1108 · Assessment of tax
- 1109 · Schedule; investigation
- 1110 · Reclassification
- 1111 · Scenic easements and development rights
- 1112 · Recapture penalty
- 1112-A · Mineral lands
- 1112-B · Mineral lands subject to an excise tax
- 1112-C · Recapture penalty
- 1113 · Enforcement provision
- 1114 · Application
- 1115 · Transfer of portion of parcel of land
- 1116 · Reclassification and withdrawal in unorganized territory
- 1117 · Appeal from State Tax Assessor or Commissioner of Agriculture
- 1118 · Appeals and abatements
- 1119 · Valuation guidelines