Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1181
Lands in unorganized territory
The Commissioner of Agriculture, Conservation and Forestry shall provide to the State Tax Assessor at the State Tax Assessor's request all information in 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.
In fixing the valuation of unorganized townships, whenever practicable the lands and other property therein of any owners shall be valued and assessed separately. When the soil of townships or tracts taxed by the State as land in unorganized territory is not owned by the person or persons who own the growth or part of the growth thereon, the State Tax Assessor shall value the soil and such growth separately for purposes of taxation.
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In this chapter (22 sections)
- 1141-2 · Lands in places not incorporated may be taxed by the state;…
- 1142-2 · Determination of tax; list filed for public inspection
- 1143-2 · Meaning of letters used in lists of lands in unorganized…
- 1144-2 · Real estate subject to county taxes
- 1145-2 · Notice by mail; unknown owners; interest
- 1146-2 · Assessments repealed
- 1147-2 · Unorganized territory
- 1181 · Lands in unorganized territory
- 1182 · Returns to State Tax Assessor for unorganized territory; penalty…
- 1231 · Returns to State Tax Assessor
- 1232 · Proceedings on delinquency
- 1233 · Failure to make return; penalty
- 1281 · Payment of taxes; delinquent taxes; publication; certificate…
- 1282 · Filing of certificate to create mortgage; foreclosure…
- 1283 · Supervision, administration and sale of real estate
- 1284 · Action to recover taxes
- 1285 · Collection of taxes in unorganized territory
- 1286 · Limitation on recovery of real estate sold for taxes in…
- 1287 · Action may be commenced in 10 years after disability
- 1288 · Applicability of provisions
- 1331 · Supplemental assessments
- 1332 · Abatement where double tax