Maine Revised Statutes

Title 36, Chapter  105: CITIES AND TOWNS

Subchapter 1: GENERAL PROVISIONS

Subchapter 2: REAL PROPERTY TAXES

Subchapter 2-A: TREE GROWTH TAX LAW

Subchapter 2-B: FARM AND OPEN SPACE LAND LAW

Subchapter 3: PERSONAL PROPERTY TAXES

Subchapter 4: EXEMPTIONS

Subchapter 4-A: HOMESTEAD PROPERTY TAX EXEMPTIONS

Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION

Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION

Subchapter 5: POWERS AND DUTIES OF ASSESSORS

Subchapter 5-A: UNDEVELOPED LAND VALUATION

Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS

Subchapter 7: POWERS AND DUTIES OF SHERIFFS

Subchapter 8: ABATEMENT

Subchapter 9: DELINQUENT TAXES

Subchapter 10: FARM AND OPEN SPACE TAX LAW

Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND

Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND