Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 560
Bank's real estate
All real estate, including vaults and safe deposit plants, in the State owned by any bank incorporated by this State, or by any national bank or banking association, or by any corporation organized under the laws of this State for the purpose of doing a loan, trust or banking business and having a capital divided into shares shall be taxed in the place where that property is situated to said bank, banking association or corporation. This section does not apply to loan and building associations.
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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
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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