Maine Revised Statutes Title 36 Sec. 707 – Exempt property; inventory required
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Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963:
1. Neat cattle.
[PL 1981, c. 706, §10 (RP).]
Terms Used In Maine Revised Statutes Title 36 Sec. 707
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
- Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
2. Property of veterans. The value of the real property of veterans, their widows, widowers and minor children not taxed;
[PL 2005, c. 218, §9 (AMD).]
3. Houses of religious worship. The value of the real estate of all houses of religious worship and parsonages not taxed;
4. Property of benevolent and charitable institutions. The value of all real property of benevolent and charitable institutions not taxed;
5. Property of literary institutions. The value of all real property of literary and scientific institutions not taxed;
6. Property of governmental units. The value of the real property of the United States, the State of Maine and any public municipal corporation;
7. Other property. The value of all other real property not taxed.
SECTION HISTORY
PL 1981, c. 706, §10 (AMD). PL 2005, c. 218, §9 (AMD).