Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 458
Continuation of exemption
Official textlegislature.maine.gov
Qualified telecommunications equipment subject to taxation under this chapter must be assessed through application of a state excise tax in lieu of a state property tax and continues to be exempt from ordinary local property taxation as formerly provided under section 2696. It is the intent of the Legislature that this section not be considered a new property tax exemption requiring state reimbursement under the Constitution of Maine, Article IV, Part Third, Section 23.
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In this chapter (17 sections)
- 341 · Certification of treasurer and controller
- 342 · Property taxes credited on assessments; quarterly payments
- 381 · State valuation; definition; to be filed with Bureau of Revenue…
- 381-A · Interim state valuation of municipalities
- 382 · Failure of assessor to furnish information
- 383 · Assessors' annual return to State Tax Assessor
- 384 · Investigation of valuation; actions and prosecutions;…
- 451 · Rate of tax
- 451-A · Mill rate for fiscal year 1977-78
- 452 · Assessment of state property tax
- 453 · Payment of state tax by municipalities
- 453-A · Adjustments in appropriations
- 454 · Payment of tax in town where charters surrendered
- 455 · Additional state property tax
- 456 · Additional state property tax exemption
- 457 · State telecommunications excise tax
- 458 · Continuation of exemption