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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 1112

Recapture penalty

Official textlegislature.maine.gov

(REPEALED)

Last amended: PL 1975, c. 726, §2 (NEW). PL 1983, c. 400, §§2,3 (AMD). PL 1987, c. 728, §9 (RPR). PL 1989, c. 555, §19 (AMD). PL 1989, c. 748, §6 (AMD). PL 1993, c. 452, §§12,13 (AMD). PL 1995, c. 603, §2 (AMD). PL 1999, c. 731, §Y5 (AMD). PL 2009, c. 434, §19 (AMD). PL 2011, c. 404, §2 (AMD). PL 2011, c. 618, §8 (AMD). PL 2019, c. 379, Pt. A, §6 (AMD). PL 2021, c. 630, Pt. C, §12 (RP).

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In this chapter (40 sections)
  1. 1077 · Purchaser's failure to pay in 20 days voids sale
  2. 1078 · Owner's right to redeem
  3. 1079 · Refund of taxes paid by purchaser
  4. 1080 · Delivery of deed to purchaser after 2 years
  5. 1081 · Nonresident owner's action; time limit
  6. 1082 · Municipal officers may bid at sale
  7. 1083 · Collector's deed; prima facie evidence of validity of sale
  8. 1084 · Posting notices; evidence of
  9. 1101 · Purpose
  10. 1102 · Definitions
  11. 1103 · Owner's application
  12. 1104 · Administration; regulations
  13. 1105 · Valuation of farmland
  14. 1106 · Powers and duties; State Tax Assessor
  15. 1106-A · Valuation of open space land
  16. 1107 · Orders
  17. 1108 · Assessment of tax
  18. 1109 · Schedule; investigation
  19. 1110 · Reclassification
  20. 1111 · Scenic easements and development rights
  21. 1112 · Recapture penalty
  22. 1112-A · Mineral lands
  23. 1112-B · Mineral lands subject to an excise tax
  24. 1112-C · Recapture penalty
  25. 1113 · Enforcement provision
  26. 1114 · Application
  27. 1115 · Transfer of portion of parcel of land
  28. 1116 · Reclassification and withdrawal in unorganized territory
  29. 1117 · Appeal from State Tax Assessor or Commissioner of Agriculture
  30. 1118 · Appeals and abatements
  31. 1119 · Valuation guidelines
  32. 1120 · Program promotion
  33. 1121 · Program monitoring
  34. 1131 · Purpose
  35. 1132 · Definitions
  36. 1133 · Owner's application
  37. 1134 · Administration; rules
  38. 1135 · Current use valuation of working waterfront land
  39. 1136 · Assessment of tax
  40. 1137 · Schedule; qualification
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