Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 503
Town taxes; legality
Official textlegislature.maine.gov
The assessment of a tax by a town is illegal unless the sum assessed is raised by vote of the voters at a meeting legally called and notified.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
· 7 State House Station
· State House Room 108
· Augusta, Maine 04333-0007
Data for this page extracted on 10/20/2025 14:32:56.
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Source: view the official text
In this chapter (40 sections)
- 501 · Definitions
- 502 · Property taxable; tax year
- 503 · Town taxes; legality
- 504 · Illegal assessment; recovery of tax
- 505 · Taxes; payment; powers of municipalities
- 506 · Prepayment of taxes
- 506-A · Overpayment of taxes
- 507 · Taxpayer information
- 508 · Service charges
- 551 · Real estate; defined
- 552 · -- tax lien
- 553 · -- where taxed
- 554 · Mortgaged real estate; taxes; payment
- 555 · Tenants in common and joint tenants
- 556 · Landlord and tenant
- 557 · Assessment; continued until notice of transfer
- 557-A · Assessment; unknown owner
- 558 · Taxes prorated between seller and purchaser
- 558-A · Liability for failure to pay prorated property taxes
- 559 · Deceased persons
- 560 · Bank's real estate
- 561 · Railroad buildings
- 562 · Standing wood, bark and timber; taxed to purchaser
- 563 · Forest land; policy
- 564 · Assessment
- 565 · Forestry Appeal Board
- 571 · Title
- 572 · Purpose
- 573 · Definitions
- 574 · Applicability
- 574-A · Ineligibility
- 574-B · Applicability
- 574-C · Reduction of parcels with structures; shoreland areas
- 575 · Administration; rules
- 575-A · Determining compliance with forest management and harvest plan
- 576 · Powers and duties
- 576-A · Valuation of areas other than forest land
- 576-B · Discount factor and capitalization rate
- 577 · Reduced valuation under special circumstances
- 578 · Assessment of tax