Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 556
Landlord and tenant
Official textlegislature.maine.gov
When a tenant paying rent for real estate is taxed therefor, the tenant may retain out of the tenant's rent half of the taxes paid by the tenant. When a landlord is taxed for such real estate, the landlord may recover half of the taxes paid by the landlord and the landlord's rent in the same action against the tenant, unless there is an agreement to the contrary.
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