Property Tax Law Book - Introduction

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LAWS RELATING

TO

PROPERTY TAXATION

Constitutional Provisions and Extracts from
Titles 10, 12, 13, 17, 20-A, 22, 29-A, 30-A, 33, 35-A and 36
Of the Maine Revised Statutes

 (Updated May 2014)

Issued By

Property Tax Division
P.O. Box 9106
Augusta, Maine 04332-9106

Tel: 207-624-5600

www.maine.gov/revenue/propertytax

(Published Under Appropriation 010-18F-0002-07)

FOREWORD

            This notebook contains laws relating to property taxation affecting municipal assessors, municipal officials and the work of the Property Tax Division of Maine Revenue Services.

            The laws shown in this notebook are extracts of the State's statutory database current through the First Regular Session of the 126th Legislature as provided to us by the Office of Revisor of Statutes. The text also includes miscellaneous extracts of statutes that, though not included in taxation statutes, have an effect on taxation.

            In transferring and reformatting of the laws from the state's statutory database and recently enacted Public Laws, errors and inconsistencies may have inadvertently escaped our review.  Please feel free to contact us with any corrections or omissions as you may discover.

            The Department of Administrative and Financial Services does not discriminate on the basis of disability in admission to, access to, or operation of its programs, services or activities.  This material can be made available in alternate formats by contacting the Department's ADA Coordinator at (207) 624-7400 (voice) or 7-1-1 (V/TTY).

RESERVATION OF RIGHTS AND DISCLAIMER

            All copyrights and other rights to statutory text are reserved by the State of Maine.  The text included in this publication is subject to change without notice.  It is a version that is presumed to be accurate but has not been officially certified by the Secretary of State.  Refer to the Maine Revised Statutes Annotated and supplements for certified text.

MAINE REVENUE SERVICES
Property Tax Division

51 Commerce Drive – PO Box 9106
Augusta, Maine 04332

Telephone: 207-624-5600
Fax: 207-287-6396
Email: prop.tax@maine.gov
Web site: www.maine.gov/revenue/propertytax