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132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 288H.P. 188House of Representatives, February 3, 2025
An Act to Make Technical Changes to Maine's Tax Laws
Submitted by the Department of Administrative and Financial Services pursuant to Joint
Rule 204.
Received by the Clerk of the House on January 30, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative CLOUTIER of Lewiston. Page 1 - 132LR0154(01)
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3 as amended by PL 2017, c. 170, Pt. B, §2, is
4 further amended to read:
5 A municipal assessing unit may employ a part-time,
6 non-certified noncertified assessor or contract with a firm or organization that provides
7 assessing services; when any a municipal assessing unit or primary assessing area employs
8 a full-time, professional assessor, this assessor must be certified by the bureau as a
9 professionally trained assessor having the basic knowledge required to perform the
10 assessing function. The bureau shall publish, for the information of the municipalities, a
11 list of assessing firms or organizations. The bureau shall provide to a municipality, on
12 request by the municipality, a list of certified assessors.
13 as amended by PL 2007, c. 438, §21, is further
14 amended to read:
15 provide to the assessor of each municipality a
16 sufficient number of printed access to forms to be filed by applicants for an exemption
17 under this subchapter and shall determine the content of the forms. A municipality shall
18 provide to its inhabitants reasonable notice of the availability of application forms. An
19 individual claiming an exemption under this subchapter for the first time shall file the
20 application form with the assessor or the assessor's representative. The application must
21 be filed on or before April 1st of the year on which the taxes are based.
22 as amended by PL 2021, c. 483, Pt. AA, §3,
23 is further amended to read:
24
25 the taxpayer and up to 10 contiguous acres upon which it is located. If the homestead is
26 located in a multi-unit building, the homestead is the portion of the building actually used
27 as the principal dwelling and its percentage of the value of the common elements and of
28 the value of the tax lot upon which it is built. The percentage is the value of the unit
29 consisting of the homestead principal dwelling compared to the total value of the building
30 exclusive of the common elements, if any. "Homestead" includes the taxpayer-occupied
31 principal dwelling and up to 10 contiguous acres upon which it is located that is held in a
32 revocable living trust for the benefit of the taxpayer.
33 as amended by PL 2021, c. 483, Pt. AA, §11,
34 is further amended to read:
35
36 State's deferred tax interest in tax deferred tax-deferred property. When it is determined
37 that one of the events set out in section 6259 has occurred and that a property is no longer
38 eligible for property tax deferral under this chapter, the State Tax Assessor shall send notice
39 by certified mail to the taxpayer, or the taxpayer's heirs or devisees, listing the total amount
40 of deferred property taxes, including accrued interest and costs of all the years and
41 demanding payment on or before April 30th of the year following the tax year in which the
42 circumstances causing withdrawal from the provisions of this chapter occur the due date
43 established by section 6260. Page 2 - 132LR0154(01)
1 When the circumstances listed in section 6259, subsection 4 occur, the amount of deferred
2 taxes is due and payable 5 days before the date of removal of the property from the State.
3 If the deferred tax liability of a property has not been satisfied by the April 30th demand
4 due date established by section 6260, the State Tax Assessor shall, within 30 days, record
5 in the registry of deeds in the county where the real estate is located a tax lien certificate
6 signed by the State Tax Assessor or bearing the assessor's facsimile signature, setting forth
7 the total amount of deferred tax liability, a description of the real estate on which the tax
8 was deferred and an allegation that a tax lien is claimed on the real estate to secure payment
9 of the tax, that a demand for payment of the tax has been made in accordance with this
10 section and that the tax remains unpaid.
11 At the time of the recording of the tax lien certificate in the registry of deeds, the State Tax
12 Assessor shall send by certified mail, return receipt requested, to each record holder of a
13 mortgage on the real estate, to the holder's last known address, a true copy of the tax lien
14 certificate. The cost to be paid by the taxpayer, or the taxpayer's heirs or devisees, is the
15 sum of the fees for recording and discharging of the lien as established by Title 33, section
16 751, plus $13. Upon redemption, the State Tax Assessor shall prepare and record a
17 discharge of the tax lien mortgage. The lien described in section 552 is the basis of this tax
18 lien mortgage procedure.
19 The filing of the tax lien certificate, provided for in this section, in the registry of deeds
20 creates a mortgage on the real estate to the State and has priority over all other mortgages,
21 liens, attachments and encumbrances of any nature and gives to the State all rights usually
22 instant to a mortgage, except that the mortgagee does not have any right of possession of
23 the real estate until the right of redemption expires.
24 Payments accepted during the redemption period may not interrupt or extend the
25 redemption period or in any way affect the foreclosure procedures.
26
27 as amended by PL 2023, c. 643, Pt. H,
28 §§5 to 11 and c. 673, §§5 to 11 and affected by c. 643, Pt. H, §29 and c. 673, §28, is further
29 amended by amending subparagraph (18) to read:
30 (18) The sale or lease or rental to a lessor that has been issued a resale certificate
31 pursuant to section subsection or of tangible personal property
32 for lease or rental, except resale as a casual sale.
33 as amended by PL 2007, c. 627, §48, is
34 further amended to read:
35 Sales of machinery and equipment:
36 A. For use by the purchaser directly and primarily in the production of tangible
37 personal property intended to be sold or leased ultimately for final use or consumption
38 or in the production of tangible personal property pursuant to a contract with the
39 Federal Government or any agency thereof, or, in the case of sales occurring after June
40 30, 2007, in the generation of radio and television broadcast signals by broadcast
41 stations regulated under 47 Code of Federal Regulations, Part 73. This exemption
42 applies even if the purchaser sells the machinery or equipment and leases it back in a
43 sale and leaseback transaction. This exemption also applies whether the purchaser Page 3 - 132LR0154(01)
44 agrees before or after the purchase of the machinery or equipment to enter into the sale
45 and leaseback transaction and whether the purchaser's use of the machinery or
46 equipment in production commences before or after the sale and leaseback transaction
47 occurs; and
5 B. To a bank, leasing company or other person as part of a sale and leaseback
6 transaction, by a person that uses the machinery or equipment as described in paragraph
7 A, whether the original purchaser's use of the machinery or equipment in production
8 commences before or after the sale and leaseback transaction occurs.
9 as enacted by PL 2017, c. 375, Pt. I, §2,
10 is amended to read:
11
12 vehicle, railroad rolling stock, aircraft or watercraft that is placed in use by the purchaser
13 as an instrumentality of interstate or foreign commerce within 30 days after that sale, or, in
14 the case of a lease, the commencement of the lease, and that is used by the purchaser for
15 not less than 80% of the days in use during the next 2 years as an instrumentality of
16 interstate or foreign commerce. The State Tax Assessor assessor may for good cause
17 extend for not more than 60 days the time for placing the instrumentality in use in interstate
18 or foreign commerce.
19 For purposes of this subsection:
20 A. Property is placed in use as an instrumentality of interstate or foreign commerce by
21 its carrying of or providing the motive power for the carrying of a bona fide payload in
22 interstate or foreign commerce or by being dispatched to a specific location at which it
23 will be loaded with, or will be used as motive power for the carrying of, a bona fide
24 payload in interstate or foreign commerce.
25 (1) Property dispatched for the carrying of or providing the motive power for the
26 carrying of a bona fide payload in interstate or foreign commerce is considered in
27 use from the date of dispatch through the date the property arrives back at its
28 principal place of business or is dispatched for the carrying of or providing the
29 motive power for the carrying of a new bona fide payload, whichever occurs first.
30 Any day or portion of a day in which an instrumentality is used in interstate or
31 foreign commerce is computed as a full day of use in interstate or foreign
32 commerce. Property dispatched for the carrying of or providing the motive power
33 for the carrying of a bona fide payload in intrastate commerce is considered in use
34 from the date of dispatch through the date the property arrives back at its principal
35 place of business or is dispatched for the carrying of or providing the motive power
36 for the carrying of a new bona fide payload, whichever occurs first. For purposes
37 of this subparagraph, use of a trailer, semitrailer or tow dolly, as defined in Title
38 section 101, pursuant to a written interchange agreement as described in 49
39 Code of Federal Regulations, Section 376.31, or successor regulation, between the
40 purchaser and an authorized motor carrier is considered use by the purchaser.
41 (2) Personal property is not in use as an instrumentality of interstate or foreign
42 commerce when carrying a bona fide payload that both originates and terminates
43 within the State, unless the personal property is a bus with a capacity of at least 47
44 passengers that is engaged in transporting within the State a bona fide payload of
45 travelers on an interstate or foreign cruise that originates outside the State and
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46 terminates outside the State and the transportation is provided pursuant to a
47 contract between the interstate or foreign cruise provider and the person providing
48 the transportation.
4 (3) Any day in which an instrumentality is not used in intrastate commerce or
5 interstate or foreign commerce, including while being repaired or maintained, is
6 not counted in the 80% computation; and
7 B. As used in this subsection, unless the context otherwise indicates, the following
8 terms have the following meanings.
9 (1) "Bona fide payload" means a cargo of persons or property transported by a
10 contract carrier or common carrier for compensation that exceeds the direct cost of
11 carrying that cargo or pursuant to a legal obligation to provide service as a public
12 utility or a cargo of property transported in the reasonable conduct of the
13 purchaser's own nontransportation business in interstate or foreign commerce.
14 (2) "Dispatch" means to send to a destination for the purpose of interstate or
15 foreign commerce or for the purpose of intrastate commerce.
16 The exemption provided by this subsection is not limited to instrumentalities otherwise
17 required to be exempt under the United States Constitution.
18
19 as enacted by PL 1983, c. 479, §3, is amended
20 to read:
21 , as
22 prescribed by the assessor, under section 2521‑A for the tax levied by this section.
23 as amended by PL 2003, c. 390, §29, is
24 repealed.
25 as amended by PL 2003, c. 390, §40,
26 is repealed.
27 as amended by PL 2015, c. 267, Pt. DD, §§27 and
28 28, is repealed.
29 as enacted by PL 2017, c. 361, §2, is
30 amended to read:
31 I. "Qualified investment" means expenditures incurred on or after January 1, 2018 that
32 total at least $100,000,000 and are related to the construction, improvement,
33 modernization or expansion of a Maine shipbuilding facility, including, without
34 limitation, all expenditures for investigation; planning; design; engineering;
35 permitting; acquisition; financing; construction; demolition; alteration; relocation;
36 remodeling; repair; reconstruction; design, purchase or installation of machinery and
37 equipment; clearing; filling; grading; reclamation of land; activities undertaken to
38 upgrade a waterway serving the facility; training and development of employees;
39 capitalized interest; professional services, including, but not limited to, architectural,
40 engineering, legal, accounting or financial services; administration; environmental and
41 utility costs, including, without limitation, sewage treatment plants, water, air and solid
42 waste equipment and treatment plants, environmental protection devices, electrical
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43 facilities, storm or sanitary sewer lines, water lines or amenities, any other utility
44 services, preparation of environmental impact studies, informing the public about the
45 facility and environmental impact and environmental remediation, mitigation, clean-
46 up and protection costs; related offices, support facilities and structures; and any of the
47 foregoing expenditures made or costs incurred prior to or after the effective date of this
48 section or certification of an applicant. "Qualified investment" includes only
49 expenditures that are capitalized for federal income tax purposes. Except for employees
50 who are engaged in the design, engineering and construction of the facility, "qualified
51 investment" does not include the salaries or other compensation paid to the employees
52 of the qualified applicant or of any affiliate of the qualified applicant. "Qualified
53 investment" does not include any expenditure included as a qualified investment by an
54 applicant under former chapter 919 or any amount expended to qualify for Pine Tree
55 Development Zone program benefits under Title 30‑A, chapter 206, subchapter 4.
14 as amended by PL 2023, c. 412, Pt. ZZZ,
15 §6, is further amended to read:
16
17 or after January 1, 2018 and before January 1, 2026, a resident individual is allowed a credit
18 against the tax otherwise due under this Part equal to $300 for each qualifying child and
19 dependent of the taxpayer for whom the taxpayer was eligible to claim the federal child tax
20 credit pursuant to the Code, Section 24 for the same taxable year, subject to the phase-out
21 provisions under subsection 4.
22 as enacted by PL 2023, c. 412, Pt. ZZZ,
23 §6, is amended to read:
24
25 on or after January 1, 2026, a resident individual is allowed a credit against the tax
26 otherwise due under this Part equal to $300 for each dependent of the taxpayer for whom
27 the taxpayer was eligible to claim the federal personal exemption pursuant to the Code,
28 Section 151 in an amount greater than $0 for the same taxable year, subject to the phase-
29 out provisions under subsection 4.
30 as amended by PL 2023, c. 412, Pt. ZZZ,
31 §6, is further amended to read:
32
33 on or after January 1, 2018 and before January 1, 2026, a nonresident individual is allowed
34 a credit against the tax otherwise due under this Part equal to $300 for each qualifying child
35 and dependent of the taxpayer for whom the taxpayer was eligible to claim the federal child
36 tax credit pursuant to the Code, Section 24 for the same taxable year, subject to the phase-
37 out provisions under subsection 4, multiplied by the ratio of the individual's Maine adjusted
38 gross income, as defined in section 5102, subsection paragraph B, to the individual's
39 entire federal adjusted gross income as modified by section 5122.
40 as enacted by PL 2023, c. 412, Pt. ZZZ,
41 §6, is amended to read:
42
43 beginning on or after January 1, 2026, a nonresident individual is allowed a credit against
44 the tax otherwise due under this Part equal to $300 for each dependent of the taxpayer for
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45 whom the taxpayer was eligible to claim the federal personal exemption pursuant to the
46 Code, Section 151 in an amount greater than $0 for the same taxable year, subject to the
47 phase-out provisions under subsection 4, multiplied by the ratio of the individual's Maine
48 adjusted gross income, as defined in section 5102, subsection paragraph B, to the
49 individual's entire federal adjusted gross income as modified by section 5122.
6 as amended by PL 2023, c. 412, Pt. ZZZ,
7 §6, is further amended to read:
8
9 beginning on or after January 1, 2018 and before January 1, 2026, an individual who files
10 a return as a part-year resident in accordance with section
11 the tax otherwise due under this Part equal to $300 for each qualifying child and dependent
12 of the taxpayer for whom the taxpayer was eligible to claim the federal child tax credit
13 pursuant to the Code, Section 24 for the same taxable year, subject to the phase-out
14 provisions under subsection 4, multiplied by a fraction, the numerator of which is the
15 individual's Maine adjusted gross income, as defined in, section 5102, subsection
16 paragraph A, for that portion of the taxable year during which the individual was a resident
17 plus the individual's Maine adjusted gross income, as defined in section 5102, subsection
18 paragraph B, for that portion of the taxable year during which the individual was a
19 nonresident and the denominator of which is the individual's entire federal adjusted gross
20 income as modified by section 5122.
21 as enacted by PL 2023, c. 412, Pt.
22 ZZZ, §6, is amended to read:
23
24 beginning on or after January 1, 2026, an individual who files a return as a part-year
25 resident in accordance with section is allowed a credit against the tax otherwise
26 due under this Part equal to $300 for each dependent of the taxpayer for whom the taxpayer
27 was eligible to claim the federal personal exemption pursuant to the Code, Section 151 in
28 an amount greater than $0 for the same taxable year, subject to the phase-out provisions
29 under subsection 4, multiplied by a fraction, the numerator of which is the individual's
30 Maine adjusted gross income, as defined in section 5102, subsection paragraph A, for
31 that portion of the taxable year during which the individual was a resident plus the
32 individual's Maine adjusted gross income, as defined in section 5102, subsection
33 paragraph B, for that portion of the taxable year during which the individual was a
34 nonresident and the denominator of which is the individual's entire federal adjusted gross
35 income as modified by section 5122.
36 as amended by PL 2001, c. 583, §19, is
37 further amended to read:
38 the last day of the
39 first month of the following taxable year, an individual, trust or estate files a return and
40 pays in full the tax liability for the taxable year of the return, no a penalty may not be
41 imposed with respect to any underpayment of the 4th required installment for that year.
42 as enacted by PL 2021, c. 715, §4, is amended
43 to read:
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1 The assessor shall may adopt rules to implement this section. Rules
2 adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter
3 375, subchapter 2‑A.
4 as amended by PL 2009, c. 496, §27, is
5 further amended to read:
6
7 except for chapters 111 and 112, with respect to eligible property and who has paid those
8 taxes is entitled to reimbursement of a portion of those taxes from the State as provided in
9 this chapter. The reimbursement under this chapter is the percentage of the taxes assessed
10 and paid with respect to eligible property specified in subsection 4. For purposes of this
11 chapter, a tax applied as a credit against a tax assessed pursuant to chapter 111 or 112 is a
12 tax assessed pursuant to chapter 111 or 112. A taxpayer that included eligible property in
13 its investment credit base under section section
14 on its income tax return may not be reimbursed under this chapter for taxes
15 assessed on that same eligible property in a year in which that credit is taken. A successor
16 in interest of a person against whom taxes have been assessed with respect to eligible
17 property is entitled to reimbursement pursuant to this section, whether the tax was paid by
18 the person assessed or by the successor, as long as a transfer of the property in question to
19 the successor has occurred and the successor is the owner of the property as of August 1st
20 of the year in which a claim for reimbursement may be filed pursuant to section 6654. For
21 purposes of this subsection, "successor in interest" includes the initial successor and any
22 subsequent successor. When an eligible successor in interest exists, the successor is the
23 only person to whom reimbursement under this chapter may be made with respect to the
24 transferred property. For an item of eligible property that is first subject to assessment under
25 Part 2 on or after April 1, 2008, and for any item of eligible property for which
26 reimbursement is paid under subsection 4, paragraph B, the reimbursement otherwise
27 payable under this section may not exceed the actual property taxes paid less any tax
28 increment financing refund received with respect to that property.
29 as amended, is repealed.
30
31 as enacted by PL 1985, c. 764, §8 and amended
32 by PL 1997, c. 526, §14, is further amended to read:
33
34 appraiser holding a valid certificate from the Bureau of Revenue Services and other persons
35 as it deems considers advisable. No An assessor or appraiser may not sit with the board
36 concerning any property which he that the assessor or appraiser has previously appraised
37 or assessed.
38 as amended by PL 1979, c. 666, §8, is further amended
39 to read:
40
41 The organized territory of the State shall must be divided into primary assessing areas
42 and municipal assessing units on or before July 1, 1979. The foregoing division shall must
43 be made by the State Tax Assessor utilizing using the following criteria as appropriate. Page 8 - 132LR0154(01)
1
2 assessing units and multi-municipal primary assessing districts, shall must be established
3 by:
4 A. Giving consideration to existing municipal and School Administrative District
5 school administrative district lines without regard to existing county lines;
6 B. Utilizing such Using factors such as geography, distance, number of parcels, urban
7 characteristics, sales activity and other factors the State Tax Assessor believes
8 considers important;
9 C. If the State Tax Assessor wishes, the appointment of an advisory committee to assist
10 him the State Tax Assessor in making the division and in establishing assessing
11 standards; and
12 D. Determining the boundaries of such areas and, after appropriate hearing by
13 interested parties, as conditions and personnel warrant.
14 Primary assessing areas, both single units and districts, shall must be reviewed at least
15 every 10 years by the State Tax Assessor. When conditions justify alteration of the
16 boundaries of the primary assessing areas, the State Tax Assessor may so order those
17 alterations after appropriate hearing. Any A municipality may withdraw from designation
18 as a primary assessing area upon proper notice.
19 A municipality may decide not to not be
20 designated as a primary assessing area and shall be designated a municipal assessing unit.
21 If the municipal assessing unit hires a professional full-time assessor, he shall be that
22 assessor is subject to the certification requirements of sections 311 and 312.
23 as repealed and replaced by PL 1975, c. 545, §8,
24 is amended to read:
25 The State Tax Assessor shall issue a certificate of eligibility to any applicant who has
26 demonstrated through appropriate examination that he or she the applicant is qualified to
27 perform the assessing function. In addition, the State Tax Assessor shall establish classes
28 of said the certificate of eligibility that recognize the differing assessing skills needed for
29 municipalities that vary in population and types of property.
30 as repealed and replaced by PL 1977, c. 696, §265, is
31 amended to read:
32
33 After July 1, 1980, no a person shall be is not eligible to perform the duties of a chief
34 assessor of a primary assessing area or the duties of a professional assessor of any
35 municipality or primary assessing area unless he or she shall have been that person is
36 certified in the manner provided in this subchapter. Violation of this section shall be is a
37 civil violation for which a forfeiture fine of not less than $100 nor more than $250 shall
38 must be adjudged.
39 as amended by PL 1975, c. 545, §10, is further
40 amended to read: Page 9 - 132LR0154(01)
1 A chief assessor certified as provided shall serve in this subchapter serves a
2 probationary period of 2 years. Thereafter he or she shall have After the probationary
3 period, the assessor has tenure and may only be removed as provided in this subchapter.
4 is amended to read:
5
6 Before commencing to collect the taxes which that the State Tax Assessor is authorized
7 by law to collect, he the State Tax Assessor shall certify to the Treasurer of State and the
8 State Controller the total amount of each type of tax. Copies of all supplemental
9 assessments and abatements of taxes shall must be sent to the Treasurer of State.
10 as amended by PL 1975, c. 545, §14, is further
11 amended to read:
12 The governing body of a primary assessing district shall must be an executive
13 committee composed of an equal number of municipal officers from each municipality and
14 2 nonvoting members. The nonvoting members shall be are the chief assessor of a primary
15 assessing area and the State Tax Assessor. It is not necessary that the State Tax Assessor
16 attend all meetings of a primary assessing area and; the State Tax Assessor may appoint a
17 substitute to represent him the State Tax Assessor.
18 as enacted by PL 1973, c. 620, §10, is amended
19 to read:
20
21 minutes, except as to any meeting involving his the chief assessor's removal;
22 is amended to read:
23 means a person chosen, appointed
24 or designated by a municipality or the municipal officers thereof to collect any tax due a
25 municipality; or his that person's successor in office.
26 is amended to read:
27
28 If money not raised for a legal object is assessed with other moneys legally raised, the
29 assessment is not void; nor shall does any error, mistake or omission by the assessors, tax
30 collector or treasurer render it void; but any person paying such a tax may bring his that
31 person's action against the municipality in the Superior Court for the same county, and shall
32 recover the sum not raised for a legal object, with 25% interest and costs, and any damages
33 which he that the person has sustained by reason of mistakes, errors or omissions of such
34 officers.
35 as amended by PL 1979, c. 540, §§42-A and 42-B, is
36 further amended to read:
37
38 Until notice is given to the assessors of the division of the estate and the name of the
39 several heirs or devisees, the undivided real estate of a deceased person may be taxed to
40 his the deceased person's heirs or devisees, or may be taxed to his the deceased person's
41 personal representative. Page 10 - 132LR0154(01)
1
2 any of them by name and each heir or devisee shall be is liable for the whole of such tax.
3 Any heir or devisee so taxed may recover of the other heirs or devisees their portions
4 thereof of the tax when paid by him the heir or devisee so taxed. In an action to recover the
5 tax paid, the undivided shares of such heirs or devisees in the real estate, upon which such
6 tax has been paid, may be attached on mesne process or taken on execution issued on a
7 judgment recovered in such an action therefor.
8 must be
9 collected of him the personal representative the same as a tax assessed against him the
10 personal representative in his the personal representative's private capacity. Such tax shall
11 must be a charge against the estate and shall must be allowed by the judge of probate; but
12 when the personal representative notifies the assessors that he the personal representative
13 has no funds of the estate to pay such tax and gives them the names of the heirs or devisees,
14 and the proportions of their interests in the real estate to the best of his the personal
15 representative's knowledge, the real estate shall may no longer be taxed to him the personal
16 representative.
17 is amended to read:
18 Assessment
19 An assessment of forest land for purposes of taxation shall must be held to be in excess
20 of just value by any court of competent jurisdiction, upon proof by the owner that the tax
21 burden imposed by the assessment creates an incentive to abandon the land, or to strip the
22 land, or otherwise to operate contrary to the public policy declared in section 563. In proof
23 of his the owner's contention, the owner shall must show that by reason of the burden of
24 the tax he the owner is unable by efficient operation of the forest land on a sustained yield
25 basis to obtain an adequate annual net return commensurate with the risk involved.
26 For the purposes of this section, forest land shall must be held to include any single
27 tract of land exceeding 25 acres in area under one ownership which that is devoted to the
28 growing of trees for the purpose of cutting for commercial use.
29 is amended to read:
30 Where taxed
31 All personal property within or without the State, except in cases enumerated in section
32 603, shall must be taxed to the owner in the place where he the owner resides.
33 as corrected by RR 2021, c. 2, Pt. A, §126, is amended
34 to read:
35
36 The excepted cases referred to in section 602 are the following:.
37
38 in the erection of buildings or vessels, or in the mechanic arts shall must be taxed in the
39 place where so employed, except as otherwise provided for in this subsection; provided as
40 long as the owner, his servant or the owner's employee, subcontractor or agent occupies
41 any store, storehouse, shop, mill, wharf, landing place or shipyard therein in that place for
42 the purpose of such employment. Page 11 - 132LR0154(01)
1 A. For the purposes of this subsection, "personal property employed in trade" shall
2 include includes both liquefied petroleum gas installations, and industrial and medical
3 gas installations, together with tanks or other containers used in connection therewith
4 with those installations.
5
6 on April 1st, even though the cargo trailer may not be present in that place on April 1st.
7 For purposes of this subsection, "primary location" means the place where the cargo trailer
8 is usually based and where it regularly returns for repairs, supplies and activities related to
9 its use.
10
11 it is situated:
12 A. Portable mills;
13 B. All store fixtures, office furniture, furnishings, fixtures and equipment;
14 C. Professional libraries, apparatus, implements and supplies;
15 D. Coin-operated vending or amusement devices;
16 E. All camper trailers, as defined in section 1481; and
17 F. Television and radio transmitting equipment.
18 that is within the State and owned by
19 persons residing out of the State shall must be taxed either to the owner, or to the person
20 having the same in possession, possessing the personal property or to the person owning or
21 occupying any store, storehouse, shop, mill, wharf, landing, shipyard or other place therein
22 where such personal property is located.
23 A. A lien is created on said such property for the payment of the tax, which may be
24 enforced by the tax collector to whom the tax is committed, by a sale of the property
25 as provided.
26 B. A lien is created on said such property in on behalf of the person in possession,
27 which he that person may enforce, for the repayment of all sums by him that person
28 lawfully paid in discharge of the tax. If such that person pays more than his that person's
29 proportionate part of such tax, or if his that person's own goods or property are applied
30 to the payment and discharge of the whole tax, he that person may recover of the owner
31 such that owner's proper share thereof of the tax.
32 Personal property belonging
33 to minors under guardianship shall must be taxed to the guardian in the place where the
34 guardian resides. The personal property of all other persons under guardianship shall must
35 be taxed to the guardian in the place where the ward resides.
36
37 taxation under subsections 1 and , may be taxed to the partners jointly under their
38 partnership name; and in such cases they are jointly and severally liable for the tax.
39
40 must be taxed to the person having the same in possession of the personal property. A lien
41 is created on said that personal property in on behalf of the person in possession, which he Page 12 - 132LR0154(01)
42 the possessor may enforce for the repayment of all sums by him the possessor lawfully paid
43 in discharge of the tax.
3
4 agricultural and stock raising corporations, and of corporations organized for the purpose
5 of buying, selling and leasing real estate shall, must be taxed to the corporation or to the
6 persons having possession of such property in the place where situated, except as provided
7 in subsections 1 and 10.
8 is at the mine site
9 if that property is:
10 A. Owned, leased or otherwise subject to possessory control of a mining company;
11 and
12 B. On route to or from, being transported to or from or destined to or from a mine site.
13 Except as otherwise provided in this subsection, the tax situs of tangible personal property
14 leased to a mining company shall be is in the place where the property is situated.
15 For the purposes of this subsection, the definitions of section 2855 shall apply.
16 is amended to read:
17
18 If a person assessed for a personal property tax has made an assignment for the benefit
19 of creditors, or has gone into receivership before the payment thereof of that personal
20 property tax, the assignee or receiver shall must, from any money which that has come to
21 his the assignee's or receiver's hands in such capacity, over and above the reasonable
22 expense of administration, pay the personal property tax so assessed to the extent of such
23 money. In default of such payment the assignee or receiver shall be is personally liable for
24 the tax to the extent of the money which that passed through his the assignee's or receiver's
25 hands.
26
27 §2, is further amended to read:
28 D. The estates up to the just value of $6,000, having a taxable situs in the place of
29 residence, of the unremarried widow or widower surviving spouse or minor child of
30 any veteran who would be entitled to the exemption if living, or who is in receipt of a
31 pension or compensation from the Federal Government as the widow or widower
32 surviving spouse or minor child of a veteran.
33 The estates up to the just value of $6,000, having a taxable situs in the place of
34 residence, of the parent of a deceased veteran who is 62 years of age or older and is an
35 unremarried widow or widower surviving spouse who is in receipt of a pension or
36 compensation from the Federal Government based upon the service-connected death
37 of that parent's child.
38 The exemptions provided in this paragraph apply to the property of an unremarried
39 widow or widower surviving spouse or minor child or parent of a deceased veteran,
40 including property held in a revocable living trust for the benefit of that unremarried
41 widow or widower surviving spouse or minor child or parent of a deceased veteran.
1
2 Page 13 - 132LR0154(01)
1 as amended by PL 2023, c. 441, Pt. B,
2 §2 and affected by §7, is further amended to read:
3 D-1. The estates up to the just value of $50,000, having a taxable situs in the place of
4 residence, for specially adapted housing units, of veterans who served in the Armed
5 Forces of the United States during any federally recognized war period, including the
6 Korean Conflict, the Vietnam War, the Persian Gulf War, the periods from August 24,
7 1982 to July 31, 1984 and December 20, 1989 to January 31, 1990, Operation Enduring
8 Freedom, Operation Iraqi Freedom and Operation New Dawn, or during the period
9 from February 1, 1955 to February 27, 1961, or who were awarded an expeditionary
10 medal for service in the Armed Forces of the United States, and who are veterans as
11 described in 38 United States Code, Section 2101, and who received a grant from the
12 United States Government for any such housing, or of the unremarried widows or
13 widowers surviving spouses of those veterans. A veteran of the Vietnam War must
14 have served on active duty after February 27, 1961 and before May 8, 1975. "Persian
15 Gulf War" means service on active duty on or after August 2, 1990 and before or on
16 the date that the United States Government recognizes as the end of that war period.
17 The exemption provided in this paragraph applies to the property of the veteran
18 including property held in joint tenancy with a spouse or held in a revocable living trust
19 for the benefit of that veteran.
20 as amended by PL 2003, c. 702, §3, is
21 further amended to read:
22 D-2. The estates up to the just value of $7,000, having a taxable situs in the place of
23 residence of the unremarried widow or widower surviving spouse or minor child of any
24 veteran who would be entitled to an exemption under paragraph , if living, or who
25 is in receipt of a pension or compensation from the Federal Government as the widow
26 or widower surviving spouse or minor child of a veteran, and who is the unremarried
27 widow or widower surviving spouse or minor child of a veteran who served during any
28 federally recognized war period during or before World War I.
29 The exemption provided in this paragraph is in lieu of any exemption under paragraph
30 D to which the person may be eligible and applies to the property of that person,
31 including property held in a revocable living trust for the benefit of that person.
32 as amended by PL 2003, c. 702, §4, is
33 further amended to read:
34 D-3. The estates up to the just value of $7,000, having a taxable situs in the place of
35 residence of the parent of a deceased veteran who is 62 years of age or older and is an
36 unremarried widow or widower surviving spouse who is in receipt of a pension or
37 compensation from the Federal Government based upon the service-connected death
38 of that parent's child and who is receiving the pension or compensation from the
39 Federal Government based upon the service-connected death of the parent's child
40 during any federally recognized war period during or before World War I.
41 The exemption provided in this paragraph is in lieu of any exemption under paragraph
42 D to which the person may be eligible and applies to the property of that person,
43 including property held in a revocable living trust for the benefit of that person. Page 14 - 132LR0154(01)
1 as repealed and replaced by PL 1973, c.
2 592, §13, is amended to read:
3 E. The household furniture, including television sets and musical instruments of each
4 person in any one household; and his each person's wearing apparel, farming utensils
5 and mechanical tools necessary for his that person's business;
6 as repealed and replaced by PL 1977, c. 696, §267, is
7 amended to read:
8
9 Any assessor who refuses to assess a state, county or municipal tax as required by law,
10 or shall who knowingly omit omits or fail fails to perform any duty imposed upon him the
11 assessor by law, commits a civil violation for which a forfeiture fine not to exceed $100
12 may be adjudged.
13 as amended by PL 2005, c. 218, §9, is further
14 amended to read:
15 and their widows,
16 widowers surviving spouses and minor children not taxed;
17 as amended by PL 1975, c. 651, §7, is further amended
18 to read:
19
20 The assessors shall assess upon the estates in their municipality all municipal taxes and
21 their due proportion of any state or county tax payable during the municipal year for which
22 municipal taxes are being raised, make perfect lists thereof of those estates and commit the
23 same, when completed and signed by a majority of them, to the tax collector of their
24 municipality, if any, otherwise to the sheriff of the county or his the sheriff's deputy, with
25 a warrant under their hands, in the form prescribed by section 753.
26
27 further amended to read:
28 The municipal officers after receipt of the valuation lists from the primary assessing
29 areas shall assess upon the estates in their municipality all municipal taxes and their due
30 proportion of any state or county tax, make perfect lists thereof of those estates and commit
31 the same, when completed and signed by a majority of them, to the tax collector of their
32 municipality, if any, otherwise to the sheriff of the county or his the sheriff's deputy, with
33 a warrant under their hands in the form prescribed by section 753.
34 is amended to read:
35 Payment
36 On or before the first day of September in each year, the Treasurer of State shall issue
37 his a warrant to the treasurer of each municipality requiring him the municipal treasurer to
38 transmit and pay to the Treasurer of State, on or before the time fixed by law, that
39 municipality's proportion of the state tax for the current year. Warrants for county taxes
40 shall must be issued by the county treasurers in the same manner with proper changes. Page 15 - 132LR0154(01)
1 as amended by PL 1973, c. 620, §25 and repealed and
2 replaced by c. 695, §18, is further amended to read:
3
4 The municipal officers shall require each tax collector to give a corporate surety bond
5 for the faithful discharge of his the tax collector's duty, to the inhabitants of the
6 municipality, in the sum, and with such sureties as the municipal officers approve. The tax
7 collector may furnish a bond signed by individuals if such individuals submit to the
8 municipal officers a detailed sworn statement as to their personal financial ability, which
9 shall must be found acceptable by the municipal officers.
10 Such bond shall, after its approval and acceptance, must be recorded by the clerk in the
11 municipal records, and such record shall be is prima facie evidence of the contents of such
12 bond, but a failure to so record shall be no is not a defense in any action upon such bond.
13 is amended to read:
14
15 When municipalities choose a municipality chooses a tax collectors collector, they the
16 municipality and the tax collector may agree what sum shall be is allowed for performance
17 of their the tax collector's duties. If the basis of compensation agreed upon is a percentage
18 of tax collections, such percentage shall must be computed only upon the cash collections
19 of taxes committed to him the tax collector. Tax liens filed but not discharged prior to the
20 time that the tax collector is to perfect his the tax collector's collections and the amounts
21 paid by the municipality to the tax collector upon the sale of tax deeds shall may not be
22 included in computing such percentage. Nothing in this This section shall may not be
23 construed as relieving the tax collector from the duty of perfecting liens for the benefit of
24 the municipality by one of the methods prescribed by law in all cases where in which taxes
25 on real estate remain unpaid.
26 is amended to read:
27
28 When a tax is paid to a tax collector, he the tax collector shall prepare a receipt for each
29 payment; and upon reasonable request therefor, shall furnish a copy of such the receipt to
30 the taxpayer.
31 is amended to read:
32
33 Every Each tax collector shall, on the last day of each month, pay to the municipal
34 treasurer all moneys collected by him the tax collector, and once in 2 months at least shall
35 exhibit to the municipal officers a just and true account of all moneys received on taxes
36 committed to him , and excise taxes collected by him, the tax collector and produce the
37 treasurer's receipt for money by him paid by the tax collector. For each neglect, he the tax
38 collector forfeits to the municipality $100 to be recovered by the municipal officers thereof
39 of that municipality in a civil action.
40 as amended by PL 1973, c. 620, §27 and c. 695, §19,
41 is further amended to read:
42 Page 16 - 132LR0154(01)
1 Municipal assessors, or municipal officers in the case of primary assessing areas, shall
2 specify in the tax collector's warrant the date on or before which the tax collector shall must
3 perfect his collections. Such date shall may not be less than one year from the date of the
4 commitment of taxes. In the event that no a time is not specified in the tax collector's
5 warrant, tax collectors shall perfect their collections within 2 years after the date of the
6 commitment of taxes.
7 is amended to read:
8 Failure; action
9 An action against a tax collector for failure to perfect his tax collections shall must be
10 commenced within 6 years after the date of such the tax collector's warrant.
11 as amended by PL 1973, c. 620, §28 and c. 695, §20,
12 is further amended to read:
13
14 When a tax collector asks the municipal officers to resign the position of tax collector,
15 or when a tax collector has removed, or in the judgment of the municipal officers is about
16 to remove, from the municipality before the time set for perfecting his collections, said
17 those officers may settle with him the tax collector for the money that he the tax collector
18 has received on his the tax collector's tax lists, demand and receive of him the tax collector
19 such lists, and discharge him therefrom the tax collector from the tax collector's duties.
20 Said The officers may appoint another tax collector, and the assessors or, in the case of
21 primary assessing areas, the municipal officers shall make a new warrant and deliver it to
22 him the new tax collector with said those lists, to collect the sums due thereon, and he shall
23 have the new tax collector has the same power in their collection as the original tax
24 collector.
25 If such a tax collector refuses to deliver the tax lists and to pay all moneys in his hands
26 collected by him, that tax collector when duly demanded, he shall be the tax collector is
27 subject to section 894, and is liable to pay what remains due on the tax lists, said that sum
28 to be recovered by the municipal officers in a civil action.
29 is amended to read:
30 Incapacity
31 When a tax collector becomes mentally ill, has a guardian or by mental illness or bodily
32 infirmities is incapable of performing the duties of his the office before completing the
33 collection, the municipal officers may demand and receive the tax lists from any person in
34 possession thereof of those lists, settle for the money received thereon collected and
35 discharge said that tax collector from further liability. The tax lists may be committed to a
36 new tax collector.
37 is amended to read:
38 Death
39 If a tax collector dies without perfecting the collection of taxes committed to him, his
40 that tax collector, the tax collector's executor or administrator, within 2 months after his
41 acceptance of the trust, shall settle with the municipal officers for what was received by the
42 deceased in his lifetime person while alive. For the amount so received, such executor or Page 17 - 132LR0154(01)
43 administrator is chargeable as the deceased person would be if living. If he the executor or
44 administrator fails to so settle when he the executor or administrator has sufficient assets
45 in his hands, he shall be the executor or administrator is chargeable with the whole sum
46 committed to the deceased person for collection.
5 is amended to read:
6
7 The sheriff or his the sheriff's deputy, on receiving the assessment and warrant for
8 collection provided for in section 801, shall forthwith post in some public place in the
9 municipality assessed, an attested copy of such assessment and warrant, and shall may not
10 make no distress for any of such taxes until after 30 days therefrom of that posting. Any
11 person paying his tax to such sheriff or sheriff's deputy within that time the 30 days shall
12 pay 5% over and above his the tax for sheriff's fees, but those who do not pay within that
13 time shall must be distrained or arrested by such officer, as by tax collectors the sheriff or
14 the sheriff's deputy. The same fees shall must be paid for travel and service of the sheriff,
15 as in other cases of distress.
16 is amended to read:
17 On each execution or warrant of distress issued in accordance with sections 891 and
18 895, and delivered to a sheriff or his the sheriff's deputy, he the sheriff shall make return of
19 his the sheriff's doings to such the treasurer who issued the execution or warrant, with such
20 money, if any, that he the sheriff has received by virtue thereof of the execution or warrant.
21 If he the sheriff neglects to comply with any direction of such warrant or execution, he the
22 sheriff shall pay the whole sum mentioned therein in the warrant or execution. When If it
23 is returned unsatisfied, or satisfied in part only, such the treasurer may issue an alias for the
24 sum remaining due on the return of the first; and so on, as often as occasion occurs.
25 as repealed and replaced by PL 1979, c. 73, is
26 amended to read:
27
28 collector is satisfied that a tax upon real or personal property committed to him the tax
29 collector for collection cannot be collected by reason of the death, absence, poverty,
30 insolvency, bankruptcy or other inability of the person assessed to pay, he the tax collector
31 shall notify the municipal officers thereof in writing, under oath, stating the reason why
32 that tax cannot be collected. The municipal officers, after due inquiry, may abate that tax
33 or any part thereof of the tax.
34 as amended by PL 2017, c. 367, §8, is further
35 amended to read:
36 surviving spouse or minor child. Notwithstanding
37 failure to comply with section , the assessors, on written application within one year
38 from the date of commitment, may make such abatement as they think proper in the case
39 of the unremarried widow or widower surviving spouse or the minor child of a veteran, if
40 the widow, widower surviving spouse or child would be entitled to an exemption under
41 section 653, subsection 1, paragraph D, except for the failure of the widow, widower
42 surviving spouse or child to make application and file proof within the time set by section
43 653, subsection 1, paragraph G, if the veteran died during the 12-month period preceding
44 the April 1st for which the tax was committed.
1
2
3
4 Page 18 - 132LR0154(01)
1 as repealed and replaced by PL 1987, c. 772,
2 §16, is amended to read:
3
4 Tax Assessor, the abating authority shall certify it in writing to the collector, and that
5 certificate shall must discharge the collector from further obligation to collect the tax so
6 abated. When the abatement is made, other than an abatement made under subsection 2, a
7 record setting forth the name of the party or parties benefited, the amount of the abatement
8 and the reasons for the abatement shall must, within 30 days, be made and kept in suitable
9 book form open to the public at reasonable times. A report of the abatement shall must be
10 made to the municipality at its annual meeting or to the mayor and aldermen municipal
11 officers of cities by the first Monday in each March.
12 is amended to read:
13 Tax collector liable to inhabitants
14 A delinquent tax collector shall is at all times be answerable to the inhabitants of his
15 the tax collector's municipality for all sums which that they have been obliged to pay by
16 means of his the tax collector's deficiency and for all consequent damages.
17 as repealed and replaced by PL 1977, c. 696, §268, is
18 amended to read:
19 fine
20 Any A tax collector who refuses to collect a state, county or municipal tax as required
21 by law, or who shall knowingly omit omits or fail fails to perform any duty imposed upon
22 him the tax collector by law, commits a civil violation for which a forfeiture fine not to
23 exceed $100 may be adjudged.
24 as amended by PL 1987, c. 736, §56, is further amended
25 to read:
26 Tax collector to account when taken on execution
27 When any tax collector is taken on execution under section 895, the municipal officers
28 may demand of him the tax collector a true copy of the tax lists, with the evidence of all
29 payments made thereon on those tax lists. If he the tax collector complies with this demand,
30 he shall the tax collector must receive such credit as the municipal officers, on inspection
31 of the tax lists, adjudge him the tax collector entitled to, and the tax collector shall account
32 for the balance; but if he the tax collector refuses, he shall the tax collector must forthwith
33 be committed to jail by the law enforcement officer who so took him the tax collector or
34 by a warrant from a justice of the peace, there to remain until he the tax collector complies.
35 as amended by PL 1973, c. 620, §34 and c. 695, §24,
36 is further amended to read:
37
38 The same A municipality may, at any time, proceed to the choice of another tax
39 collector, to complete the collection of taxes, who shall must be sworn and give the security
40 required of the first tax collector. The assessors or, in the case of primary assessing areas,
41 the municipal officers shall deliver to him the tax collector the uncollected assessments, Page 19 - 132LR0154(01)
42 with a proper warrant for their collection, and he the tax collector shall proceed as
43 prescribed in this subchapter.
3 is amended to read:
4
5 When the tax of any person named in said the tax lists does not thereby appear to have
6 been paid, but such that person declares that it was paid to the former tax collector, the new
7 tax collector shall may not distrain that person's property or commit him that person without
8 a vote of the municipal officers.
9 is amended to read:
10
11 When the estate of an inhabitant of a municipality, who is not a tax collector thereof
12 for that municipality, is levied upon and taken as mentioned in section 891, he the
13 inhabitant may maintain an action against such that municipality, and recover the full value
14 of the estate so levied on, with interest at the rate of 20% from the time it was taken, with
15 costs. Such The value may be proved by any other legal evidence, as well as by the result
16 of the sale under such the levy.
17 is amended to read:
18
19 At the trial of any action for the collection of taxes, or of any civil action involving the
20 validity of any sale of real estate for nonpayment of taxes, or involving any tax lien
21 certificate under sections 942 and 943 and the title to real estate acquired upon foreclosure
22 of the tax lien mortgage, if it shall appear appears that the tax in question was lawfully
23 assessed, the court may permit the tax collector or other municipal officer to amend his the
24 tax collector's record, return, deed or certificate in accordance with the fact, when
25 circumstantial errors or defects appear therein in that record, return, deed or certificate,
26 provided as long as the rights of 3rd parties are not injuriously affected thereby by that
27 amendment. If a deed be so is amended, and the amended deed be thereupon is recorded, it
28 shall have has the same effect as if it had been originally made in its amended form.
29 is amended to read:
30
31 In all civil actions to enforce the collection of a tax on real estate, if it appears that on
32 April 1st of the year for which such tax was assessed, the record title to the real estate listed
33 was in the name of the defendant, he shall the tax collector may not deny his the defendant's
34 title thereto to that real estate. If any owner of real estate who has conveyed the same shall
35 real estate forthwith file files a copy of the description as given in his the defendant's deed
36 with the date thereof of the conveyance and the name and last known address of his the
37 defendant's grantee, in the registry of deeds where such deed should be recorded, he shall
38 be the defendant is free from any liability under this section.
39 is amended to read:
40 an action brought under this section, no a personal
41 judgment against a defendant shall may not be entered. Each person answering the
1
2 Page 20 - 132LR0154(01)
42 complaint shall have has the right to the severance of the action as to the parcel of real
43 estate in which he that person is interested.
3 as amended by PL 2023, c. 523, Pt. A, §9, is further
4 amended to read:
5
6 A municipality which that has become the purchaser at a sale of real estate for
7 nonpayment of taxes or which that as to any real estate has pursued the alternative method
8 for the enforcement of liens for taxes provided in sections 942 and 943, whether in
9 possession of such real estate or not, after the period of redemption from such sale or lien
10 has expired, may maintain an action for equitable relief against any and all persons person
11 who claim claims or may claim some right, title or interest in the premises adverse to the
12 estate of such municipality.
13 Any purchaser or his successors successor of a purchaser in interest from a municipality
14 of real estate or lien thereon on real estate acquired by a municipality as a purchaser at a
15 sale thereof of that real estate for nonpayment of taxes, or acquired under the alternative
16 method for the enforcement of liens for taxes provided in sections 942 and 943, whether in
17 possession of such real estate or not, after the period of redemption from such sale or lien
18 has expired, may maintain an action for equitable relief against any and all persons person
19 who claim claims or may claim some right, title or interest in the premises adverse to the
20 estate of such municipality or purchaser.
21 A municipal officer may not, while holding municipal office, acquire from that
22 municipality any interest in real estate acquired by that municipality on account of
23 nonpayment of taxes, unless such sale occurs by sealed bid after duly advertising the same
24 at least twice during a 7-day period prior to the acceptance of bids. A municipal officer
25 who submits a sealed bid may not take part in the bid acceptance process except that a
26 municipal officer may purchase tax acquired tax-acquired property if the property was
27 owned by the municipal officer's child, spouse or parent immediately prior to its acquisition
28 by the municipality and if the purchase is authorized by the municipality.
29 must be made as in other actions on all defendants who can
30 with due diligence be personally served within the State. If any defendants defendant
31 cannot be so served or are is described in the complaint as being unascertained, service
32 shall must be made by publication as in other actions in which publication is required. A
33 copy of the published notice shall must be mailed to all known defendants at their last
34 known addresses if they have not been personally served.
35 If, after notice has been given or served as ordered by the court and the time limited in such
36 notice for the appearance of the defendants has expired, the court finds that there are is or
37 may be defendants a defendant who have has not been actually served with process and
38 who have has not appeared in the action, it the court may of its own motion, or on the
39 representation of any party, appoint an agent, guardian ad litem or next friend for any such
40 defendant, and if any such defendants have or may have conflicting interests, it the court
41 may appoint different agents, guardians ad litem or next friends to represent them. The cost
42 of appearance of any such agent, guardian ad litem or next friend, including the cost of
43 compensation of his that appointee's counsel, shall must be determined by the court and
44 paid by the plaintiff, against whom execution may issue therefor in the name of the agent,
45 guardian ad litem or next friend.
1
2 Page 21 - 132LR0154(01)
1 an action under this section shall pray the court
2 to establish and confirm its title to the premises described in the complaint as against all
3 the defendants named or described therein in the action, and, if upon hearing the court shall
4 find finds the plaintiff's title so to be good it, the court shall make and enter its decree
5 accordingly, which; the decree when recorded in the registry of deeds for the county or
6 district where the real estate lies shall have has the effect of a deed of quitclaim of the
7 premises involved in the action from all the defendants named or described therein in the
8 action to the plaintiff.
9 an action under this section is tried in the Superior Court, issues
10 of fact may be framed upon application of any party to be tried by a jury whose verdict
11 shall have has the same effect as the verdict of a jury in other civil actions.
12 is amended to read:
13
14 In an action to foreclose a tax lien mortgage under sections section 944, 945, or 946,
15 the proceedings from and including the assessment of the tax upon which such tax lien
16 mortgage is based to and including the time of filing the complaint in such action need not
17 be set forth in the complaint, pleaded or proved and shall be are presumed to be valid. A
18 defendant alleging any invalidity or defect in such proceedings must shall specify in his the
19 defendant's answer such invalidity or defect and must establish such defense the invalidity
20 or defect.
21 as amended by PL 1975, c. 623, §55, is further amended
22 to read:
23
24 If any resident or nonresident taxpayer after a reasonable demand refuses or neglects
25 to pay any part of the tax assessed against him that taxpayer in accordance with this chapter,
26 the tax collector may distrain him that taxpayer in any part of the State by any of his the
27 taxpayer's goods and chattels not exempt from attachment for debt, for the whole or any
28 part of his the taxpayer's tax, and may keep such distress for not less than 4 days nor more
29 than 7 days at the expense of the owner, and if he. If the taxpayer does not pay his the tax
30 due within that time, the distress shall must be openly sold at vendue public auction by the
31 tax collector after the 4th day but on or before the 7th day. The place of sale may be other
32 than where the tax was assessed or where the property was seized. Notice of such sale shall
33 must be posted in some public place in the municipality where the tax was assessed and in
34 the place where the sale is to be held at least 48 hours before the time set for sale.
35 is amended to read:
36
37 The officer tax collector, after deducting the tax and expense of sale conducted
38 pursuant to section 991, shall restore the balance to the former owner, with a written
39 account of the sale and charges. For distress for nonpayment of taxes, the officer shall have
40 tax collector is entitled to the same fees as for levying executions, but his the tax collector's
41 travel shall must be computed only from his the tax collector's dwelling house to the place
42 where it is made. Page 22 - 132LR0154(01)
1 as amended by PL 1975, c. 623, §56, is further amended
2 to read:
3
4 If any resident or nonresident taxpayer assessed in accordance with this chapter, for 12
5 days after demand, refuses or neglects to pay his the tax due and to show the tax collector
6 sufficient goods and chattels to pay it, such officer the tax collector may arrest him the
7 taxpayer in the county where found and commit him the taxpayer there to jail, until he the
8 taxpayer pays it or is discharged by law.
9 If the tax collector thinks that there are just grounds to fear that such person may
10 abscond before the end of said the 12 days, the tax collector may demand immediate
11 payment and, on failure to pay, he the tax collector may commit such person as provided.
12 For commitment for nonpayment of taxes, the tax collector shall have is entitled to the
13 same fees as sheriffs have for levying executions, but his the tax collector's travel shall
14 must be computed only from his the tax collector's dwelling house to the place of
15 commitment.
16 as amended by PL 1973, c. 620, §35, is further amended
17 to read:
18 Tax collector may issue warrant of distress to sheriff, deputy sheriff
19
20 Any A tax collector after 3 months from the date of commitment may issue his a
21 warrant to the sheriff of any county, or his the sheriff's deputy, or to a constable of his the
22 tax collector's municipality, directing him the sheriff, deputy or constable to distrain the
23 person or property of arrest any taxpayer not paying his taxes, which due or distrain the
24 property of such taxpayer; the warrant shall must be of the same tenor as that prescribed to
25 be issued to tax collectors with the appropriate changes returnable to the tax collector
26 issuing the same in 30, 60 or 90 days.
27 is amended to read:
28 ; notice,; fees
29 Before the officer sheriff, deputy sheriff or constable serves any such a warrant
30 pursuant to section 994, he that law enforcement officer shall deliver to the taxpayer or
31 leave at his the taxpayer's last and usual place of abode a summons from said the tax
32 collector stating the amount of tax due, and that it must be paid within 10 days from the
33 time of leaving such the summons. If not so paid, the law enforcement officer shall serve
34 such warrant the same as tax collectors may do and shall receive is entitled to the same fees
35 as for levying executions in personal actions.
36 For the service of such warrant, the law enforcement officer shall have is entitled to the
37 same fees as sheriffs have for serving warrants, but his the officer's travel shall must be
38 computed only from his the officer's place of abode to place of service.
39 is amended to read:
40
41 When a tax collector has reason to believe that there is danger of losing, by delay, a tax
42 assessed upon any taxpayer, at any time after commitment: Page 23 - 132LR0154(01)
1 The tax collector may issue the warrant provided for in section
2 994 prior to the expiration of the 3-month period; or
3 The tax collector may in the warrant authorized by section 994,
4 or in subsection 1, direct the law enforcement officer to demand immediate payment, and,
5 if not so paid, the officer shall serve such warrant without further notice; or
6 The tax collector may, after the issuance of
7 such the warrant pursuant to subsection 1, in writing direct the law enforcement officer to
8 whom the warrant has been issued to demand immediate payment, and, if not so paid, to
9 serve such warrant without further notice notwithstanding any unexpired portion of the 10-
10 day notice period required by section 995; or
11 The tax collector may himself personally demand immediate
12 payment and upon failure he may distrain the property or arrest the person of such taxpayer.
13 is amended to read:
14
15 When a tax collector or any law enforcement officer by virtue of a warrant, for want of
16 property, arrests any person and commits him that person to jail, he the tax collector shall
17 give an attested copy of his the tax collector's warrant to the jailer and certify, under his the
18 tax collector's hand, the sum that such the person is to pay as his tax and the costs of
19 arresting and committing, and that for want of goods and chattels whereon on which to
20 make distress, he the person has been arrested. Such The copy and certificate are a
21 sufficient warrant to require the jailer to receive and keep such the person in custody until
22 he the person pays his the tax due, charges and 33¢ for the copy of the warrant. Such The
23 person shall have has the same rights and privileges as a debtor arrested or committed on
24 execution in favor of a private creditor.
25 is amended to read:
26 Tax collector liable unless he commits taxpayer imprisoned within
27
28 When a person imprisoned for not paying his that person's tax is discharged, the tax
29 collector committing him shall the person may not be discharged from such tax without a
30 vote of the municipality, unless the taxpayer was imprisoned within one year after the date
31 of commitment of such tax.
32 is amended to read:
33 Tax collector may bring action in own name
34 Any A tax collector or his a tax collector's executor or administrator may bring a civil
35 action in his the tax collector's own name for any tax, and no a Judge of any District Court
36 before whom such action is brought is not incompetent to try the same civil action by reason
37 of his the judge's residence in the municipality assessing said the tax. No A defendant is
38 not liable for any costs of the action, unless it appears by the complaint and by proof that
39 payment of said the tax had been duly demanded before the action.
40 is amended to read:
41 Tax collector's tax auction sale; notice; procedure Page 24 - 132LR0154(01)
1 If any tax on real estate remains unpaid on the first Monday in February next after said
2 that tax was assessed, the tax collector shall sell at public auction so as much of such real
3 estate as is necessary for the payment of said that tax, interest and all the charges, at 9
4 o'clock in the forenoon of said a.m. on the first Monday in February at the office of the tax
5 collector or at the place where the last preceding annual municipal meeting was held. In
6 case of the absence or disability of the tax collector, the sale shall must be made by some a
7 constable of the municipality, who shall have has the same powers as the tax collector.
8 In the case of the real estate of resident owners, the tax collector may give notice of the
9 sale and of his the tax collector's intention to sell so as much of said that real estate as is
10 necessary for the payment of delinquent taxes and all charges by posting notices thereof of
11 the sale in the same manner and at the same places that warrants for municipal meetings
12 are therein required to be posted, at least 6 weeks and not more than 7 weeks before such
13 first Monday in February, designating the name of the owner if known, the right, lot and
14 range, the number of acres as nearly as may be determined, the amount of tax due and such
15 other short description as is necessary to render its identification certain and plain.
16 In the case of taxes assessed on the real estate of nonresident owners, he the tax
17 collector shall cause said notices to be published in some a newspaper, if any, published in
18 the county where said that real estate lies, 3 weeks successively, such publication to begin
19 at least 6 weeks before said such first Monday in February. If no a newspaper is not
20 published in said that county, said the notices shall must be published in like manner in the
21 state paper. He The tax collector shall, in the advertisements so published notices, state the
22 name of the municipality and, if within 3 years it has been changed for the whole or a part
23 of the territory, both the present and former name shall names must be stated; and that, if
24 the taxes, interest and charges are not paid on or before such first Monday in February, so
25 as much of the estate as is sufficient to pay the amount due therefor for taxes with interest
26 and charges will be sold without further notice, at public auction, on said such first Monday
27 in February at 9 o'clock in the forenoon a.m. at the office of the tax collector or at the place
28 where the last preceding annual municipal meeting was held. The date of the commitment
29 shall must be stated in the advertisement notice.
30 In all cases said the tax collector shall lodge with the municipal clerk a copy of each
31 such notice, with his the tax collector's certificate thereon that he the tax collector has given
32 notice of the intended sale as required by law. Such The copy and certificate shall must be
33 recorded by said the clerk and the that record so made shall must be open to the inspection
34 of all persons interested. The clerk shall furnish to any person desiring it an attested copy
35 of such record, on receiving payment or tender of payment of a reasonable sum therefor for
36 the record; but notice of sales the sale of real estate within any a village corporation for
37 unpaid taxes of said that corporation may be given by notices thereof notice, posted in the
38 same manner, and at the same places as warrants for corporation meetings, and by
39 publication, as provided in this section.
40 No An irregularity, informality or omission in giving the notices of sale required by
41 this section, or in lodging a copy of any of the same with the municipal clerk, as required,
42 shall does not render such sale invalid, but; such sale shall be is deemed to be legal and
43 valid, if made at the time and place provided, and in other respects according to law, except
44 as to the matter of notice. For any irregularity, informality or omission in giving notice as
45 required by this section, and in lodging a copy of the same that notice with the municipal Page 25 - 132LR0154(01)
46 clerk, the tax collector shall be is liable to any person injured thereby by the irregularity,
47 informality or omission in giving or lodging that notice.
3 is amended to read:
4
5 After the real estate is so advertised, and at least 10 days before the day of sale, the tax
6 collector shall notify the owner, if a resident, or the occupant thereof of the real estate, if
7 any, of the time and place of sale by delivering to him the resident or occupant in person,
8 or by registered mail with receipt demanded, or by leaving at his the resident's or occupant's
9 last and usual place of abode, a written notice signed by him the tax collector stating the
10 time and place of sale and the amount of taxes due. In case of a nonresident owners owner
11 of real estate, such notice shall must be sent by mail to the last and usual address, if known
12 to the tax collector, of the nonresident at least 10 days before the day of sale. If such the
13 tax is paid before the time of sale, the amount to be paid for such the advertisement and
14 notice shall may not exceed $1, in addition to the sum paid to the printer, if any.
15 is amended to read:
16 Tax collector's return of sale; form
17 The tax collector making any sale of real estate for nonpayment of taxes shall, within
18 30 days after such sale, make a return, with a particular statement of his the tax collector's
19 doings in making such that sale, to the municipal clerk, who shall receive and file it. Said
20 That return shall be is evidence of the facts therein set forth in the return in all cases where
21 such when that tax collector is not personally interested. The tax collector's return to the
22 municipal clerk shall must be in substance as follows:
23 Pursuant to law, I caused the taxes assessed on the real estate of nonresident owners
24 described herein in this notice, situated in the municipality of ..... for the year ....., to be
25 advertised according to law by advertising in the ..... three weeks successively, the first
26 publication being on the ..... day of ....., and at least six weeks before the day of sale; and
27 caused the taxes assessed on the real estate of resident owners described herein in this
28 notice, situated in the municipality of ..... for the year ....., to be advertised according to law
29 by posting notice as required by law, at the following places, six weeks before the day of
30 sale, being public and conspicuous places in said that municipality. I also, at least ten days
31 before the day of sale, gave to each resident owner of said that real estate, or the occupant
32 thereof of that real estate, if any, in hand, or forwarded to him the resident by registered
33 mail with receipt demanded, or left at his the resident's last and usual place of abode, and
34 sent by mail to the last and usual address of each nonresident owner of said that real estate,
35 whose address was known to me, written notice of the time and place of said the sale, in
36 the manner provided by law; and afterwards on the first Monday of February, 19 20.., at
37 nine o'clock a.m., being the time and place of sale, I proceeded to sell, according to the
38 tenor of the advertisement, the estates upon which the assessed taxes so assessed remained
39 unpaid; and in the schedules following is set forth each parcel of the estate so offered for
40 sale, the amount of taxes and the name of the purchaser; and I have made and executed
41 deeds of the several parcels to the several persons entitled thereto to those parcels, and
42 placed them the deeds on file in the municipal treasurer's office, to be disposed of as the
43 law requires.
44 SCHEDULE NO. 1
1
2 Page 26 - 132LR0154(01)
1 Nonresident Owners
Name
of
owner
Description
of property
Amount
of tax,
interest
and
charges
Quantity
sold
Name of
purchaser
2 SCHEDULE NO. 2
8 Resident Owners
Name
of
owner
Description
of property
Amount
of tax,
interest
and
charges
Quantity
sold
Name of
purchaser
9 In witness whereof I have hereunto subscribed my name, this ..... day of ....., 19 20...
15 C.D., Tax Collector of the municipality of .....
16 is amended to read:
17
18 When real estate is so sold for nonpayment of taxes, the tax collector shall, within 30
19 days after the day of sale, lodge with the municipal treasurer a certificate under oath,
20 designating the quantity of real estate sold, the names of the owners of each parcel and the
21 names of the purchasers; what part of the amount of each was tax and what was cost and
22 charges; and also a deed of each parcel sold, running to the purchasers. The treasurer shall
23 may not at that time deliver the deeds to the grantees, but shall put them on file in his the
24 treasurer's office, to be delivered at the expiration of 2 years from the day of sale, and the.
25 The treasurer shall after the expiration of 2 years deliver said any such deed to the grantee
26 or his the grantee's heirs, provided as long as the owner, the mortgagee or any person in
27 possession or other person legally taxable therefor for that real estate does not within such
28 time redeem the real estate from such sale, by payment or tender of the taxes, all the charges
29 and interest on the whole at the rate of 8% a year from the date of sale to the time of
30 redemption, and costs as provided, with 67¢ for the deed and certificate of
31 acknowledgment.
32 If there is an undischarged mortgage duly recorded on the real estate sold for
33 nonpayment of taxes, the purchaser at such sale shall notify the holder of record of each
34 such mortgage within 60 days from the date of said that sale, by sending a notice in writing
35 by registered letter addressed to the record holder of such mortgage at the residence of such
36 holder as given in the registry of deeds in the county where said that real estate is situated,
37 stating that he the purchaser has purchased the estate at a tax sale on such date and request
38 requesting the mortgagee to redeem the same. If such notice is not given, the holder of
39 record of any mortgage, which mortgage was on record in the registry of deeds at the time
40 of said that sale, may redeem the real estate sold at any time within 3 months after receiving
41 actual notice of such sale, by the payment or tender of the amounts, interest and costs as
42 specified, and the registry fee for recording and discharging the deed, if the deed has been
43 recorded, and the deed shall must be discharged by the grantee therein of that deed, or the
2
3
4
5
6
79
10
11
12
13
14 Page 27 - 132LR0154(01)
44 owner under the tax deed at the time of redemption, in the manner provided for the
45 discharge of mortgages of real estate.
3 If any an owner of real estate which that is assessed to any former owner who was not
4 the owner on April 1st of the taxable year as assessed, or to owners unknown, does not
5 have actual notice of the sale of his the owner's real estate for taxes within said those 2
6 years, he the owner may, at any time within 3 months after he the owner has had actual
7 notice, redeem the real estate sold from such sale although the deed may have been
8 recorded, by payment or tender of the amounts, interest and costs as specified and the
9 registry fee for recording and discharging the deed, in case the deed has been recorded, and
10 the deed shall must be discharged by the grantee therein of that deed, or the owner under
11 the tax deed at the time of redemption, in the manner provided for the discharge of
12 mortgages on real estate.
13 If the real estate is redeemed before the deed is delivered, the municipal treasurer shall
14 give the owner, mortgagee or party to whom the real estate is assessed or other person
15 legally taxable therefor for that real estate a certificate thereof of redemption, cancel the
16 deed and pay to the grantee on demand the amount so received from him the grantee. If the
17 amounts, interest and costs specified are not paid to the treasurer within the time as
18 specified, he the treasurer shall deliver to the grantee his the treasurer's deed upon the
19 payment of the fees for the deed and acknowledgment and 30¢ more for receiving and
20 paying out the proceeds of the sale, but all tax deeds of real estate upon which there is an
21 undischarged mortgage duly recorded shall may not carry no a title except subject to such
22 mortgage, unless the purchaser at such tax sale gives to the record holder of the mortgage,
23 notice as provided. For the fidelity of the treasurer in discharging his the treasurer's duties
24 required, the municipality is responsible, and has a remedy on his the treasurer's bond in
25 case of default.
26 is amended to read:
27
28 If the purchaser of real estate sold for taxes under section 1074 fails to pay the tax
29 collector within 20 days after the sale of the amount bid by him the purchaser, the sale shall
30 be is void, and the municipality in which such sale was made shall be is deemed to be the
31 purchaser of the real estate so sold, the same as if purchased by some one someone in behalf
32 of the municipality under section 1082. If a municipality becomes a purchaser of real estate
33 under this section, the deed to it shall must set forth the fact that a sale was duly made, the
34 amount bid for the real estate included in said the deed, and that the purchaser failed to pay
35 the amount bid within 20 days after the sale. The said deed shall must confer upon said that
36 municipality the same rights and duties as if it had been the purchaser under section 1082.
37 is amended to read:
38
39 Any person to whom the right by law belongs may, at any time within 2 years from the
40 day of sale, redeem any real estate sold for taxes on paying into the municipal treasury for
41 the purchaser the full amount certified to be due, including taxes, costs and charges, with
42 interest on the whole at the rate of 8% a year from the date of the sale, which shall must be
43 received and held by said the treasurer as the property of the such purchaser aforesaid. The
44 treasurer shall pay it to said that purchaser, his or the purchaser's heirs or assigns, on
1
2 Page 28 - 132LR0154(01)
45 demand. If not paid when demanded, the purchaser may recover it in any court of
46 competent jurisdiction, with costs and interest at the rate of 8%, after such demand. The
47 sureties of the treasurer shall pay the same on failure of said that treasurer. In default of
48 payment by either, the municipality shall pay the same with costs and interest as provided.
5 is amended to read:
6
7 If the real estate is not redeemed within the time specified by payment of the full
8 amount required by this chapter, the municipal treasurer shall deliver to the purchaser the
9 deeds deed lodged with him the treasurer by the tax collector. If he the treasurer willfully
10 refuses to deliver such deed to said the purchaser, on demand, after said 2 years after the
11 sale and forfeiture of the land real estate, he the treasurer forfeits to said the purchaser the
12 full value of the property so real estate to be conveyed, to be recovered in a civil action,
13 with costs and interest as in other cases. The sureties of said the treasurer shall make good
14 the payment required in default of payment by the principal. On the failure of both, the
15 municipality is liable.
16 is amended to read:
17
18 Any A nonresident owner of real estate sold under section 1074, having paid the taxes,
19 costs, charges and interest as provided, may, at any time within one year after making such
20 payment, commence a civil action against the municipality to recover the amount paid, and
21 if on trial it appears that the money raised was for an unlawful purpose, he shall have
22 judgment must be in favor of the nonresident owner for the amount so paid by the
23 nonresident owner. If not commenced within the year, the claim shall be is forever barred.
24 The action may be in the Superior Court and the plaintiff recovering judgment therein shall
25 must have full costs, although even when the amount of damages is less than $20.
26 is amended to read:
27
28 The affidavit of any disinterested person as to posting notifications required for the sale
29 of any real estate to be sold by the sheriff or his the sheriff's deputy, or a constable or tax
30 collector, in the execution of his the sheriff's office, may be used in evidence in any trial to
31 prove the fact of notice, if such affidavit, made on one of the original advertisements, or on
32 a copy of it, is filed in the registry of the county where the real estate lies, within 6 months.
33 as amended by PL 1977, c. 467, §11, is
34 further amended to read:
35
36 continues to meet the requirements of this subchapter. Each year the assessor shall recertify
37 any classifications made under this subchapter. If any classified land no longer meets the
38 requirements of this subchapter, the assessor shall either remove the classification or, if he
39 deems the assessor considers it appropriate, allow the land to have a provisional
40 classification as detailed in subsection 2.
41 as repealed and replaced by PL 1977, c. 509,
42 §30 and amended by PL 2011, c. 657, Pt. W, §6, is further amended to read:
1
2
3
4 Page 29 - 132LR0154(01)
1 The Commissioner of Agriculture, Conservation and Forestry shall provide to the State
2 Tax Assessor at his the State Tax Assessor's request all information in his the
3 commissioner's possession touching the value and description of lands in the unorganized
4 territory; and a statement of all lands on which timber has been sold or a permit to cut
5 timber has been granted by lease or otherwise. All other state officers, when requested,
6 shall in like manner provide all information in their possession touching said valuation to
7 the State Tax Assessor.
8 is amended to read:
9
10 Should any owner or person having in his charge responsible for or in control of
11 personal property taxable by said the State Tax Assessor, as provided in section 1231,
12 neglect or refuse to comply with the requirements of this subchapter, the State Tax Assessor
13 may secure the necessary information by such methods as he deems the State Tax Assessor
14 considers advisable, and the necessary expense incurred in securing such information shall
15 must be added to the tax assessed against the property of such owner or person and paid to
16 the State Tax Assessor with the tax.
17 as amended by PL 1981, c. 706, §16, is further
18 amended to read:
19 sold for taxes in unorganized
20 territory
21 When the State has taxed real estate in the unorganized territory, and the State Tax
22 Assessor has conveyed it, or part of it, for nonpayment of tax, by deed purporting to convey
23 the interest of the State by forfeiture for such nonpayment, or it or a part of it has been
24 conveyed under authority given by the Legislature by a deed purporting to convey the
25 interest of the State acquired under sections 1281 to 1283, and the pertinent records of the
26 State Tax Assessor show that the grantee, his or the grantee's heirs or assigns, has paid the
27 state and county taxes thereon on that real estate, or on his the grantee's acres or interest
28 therein, as stated in the deed, continuously for the 20 years subsequent to such deed; and
29 when a person claims under a recorded deed describing real estate in the unorganized
30 territory taxed by the State, and the pertinent records of the State Tax Assessor show that
31 he has, by himself or by his the grantee or that grantee's predecessors under that deed, have
32 paid the state and county taxes thereon on that real estate, or on his that person's acres or
33 interest therein in those acres as stated in the deed, continuously for 20 years subsequent to
34 recording that deed; and whenever, in either case, it appears that the person claiming under
35 such a deed, and those under whom he that person claims, have, during that period, held
36 such exclusive, peaceable, continuous and adverse possession thereof of that real estate,
37 acres or interest in those acres as comports with the ordinary management of real estate in
38 the unorganized territory in this State, and it further appears that during such period no a
39 former owner, or person claiming under him that former owner, has not paid any such tax,
40 or any assessment by the county commissioners, or done any other act indicative of
41 ownership, no an action may not be maintained by a former owner, or those claiming under
42 him that former owner, to recover such real estate or to avoid such deed, unless commenced
43 within those 20 years. That payment shall give gives the grantee or the grantee's heirs or
44 assigns or the person claiming, his heirs or assigns, a right of entry and seizin in the whole, Page 30 - 132LR0154(01)
45 or such part, in common and undivided, of the whole tract as the deed states, or as the
46 number of acres in the deed is to the number of acres assessed.
3 This section shall apply applies to rights and interests acquired under tax sales made
4 by the State Tax Assessor for the nonpayment of taxes.
5 is amended to read:
6
7 If any such former owner, or person claiming under him that former owner, during said
8 the period of 20 years, or any portion thereof of that period, is a minor, mentally ill is
9 suffering from a mental illness, is imprisoned or is absent from the United States he, that
10 person may, if otherwise entitled, bring such action at any time within 10 years after such
11 disability is removed, notwithstanding said that the period of 20 years has expired, and if
12 such person dies during the continuance of the disability, and no a determination or
13 judgment has not been had on his that person's title or right of action, such action may be
14 brought by his that person's heirs, or other person claiming under him, that person at any
15 time within 10 years after his that person's death, notwithstanding that the 20 years have
16 elapsed.
17 is amended to read:
18
19 Any A vehicle owner who has paid the excise tax on his that owner's vehicle in
20 accordance with sections 1482 and 1484 shall be is exempt from personal property taxation
21 of such that vehicle for that year.
22 as amended by PL 1967, c. 23, is further
23 amended to read:
24
25 airport or seaplane base, the municipal tax collector or such other person as the municipality
26 may designate shall collect such excise tax and shall deposit the money received with the
27 municipal treasurer monthly.
28 A. Such The collector shall report to the municipal officers at the end of the municipal
29 year, showing the total amount of excise tax collected by him the collector and the
30 amounts applying to each year.
31 as enacted by PL 1965, c. 195, §2, is
32 amended to read:
33 A. Such The collector shall report to the county commissioners at the end of the county
34 year, showing the total amount of excise tax collected by him the collector and the
35 amounts applying to each year.
36 as enacted by PL 1987, c. 196, §8, is
37 amended to read:
38 An owner who has paid the excise tax for a watercraft
39 which that is transferred in the same tax year is entitled to a credit to the maximum amount
40 of the tax previously paid in that year for any number of watercraft, regardless of the
41 number of transfers which that may be required of him the owner in the same tax year. The
42 credit shall must be allowed in any place in which the excise tax is payable.
1
2 Page 31 - 132LR0154(01)
1 as enacted by PL 1983, c. 92, Pt. B, §9, is
2 amended to read:
3
4 file in the office of the registry of deeds of the county where the owner of the watercraft
5 resides or in the case of a nonresident owner or partnership or corporation, either domestic
6 or foreign, where the watercraft is principally moored, docked or located or has its
7 established base of operations, or in the office in which a security or financial statement or
8 notice with respect to personal property would be filed, a notice of lien specifying the
9 amount of the tax, addition to tax, penalty and interest due, the name and last known address
10 of the taxpayer liable for the amount and the fact that the tax collector has complied with
11 this chapter in the assessment of the tax. From the time of the filing, the amount set forth
12 in the certificate constitutes a lien upon all property of the taxpayer, in the county then
13 owned by him the taxpayer or thereafter acquired by him the taxpayer in the period before
14 the expiration of the lien. In the case of any prior mortgage on any real or personal property
15 so written as to secure a present debt and also future advances by the mortgagee to the
16 mortgagor, the lien, as provided in this subsection, when notice thereof of the lien has been
17 filed in the proper office, shall be is subject to the prior mortgage, unless the assessor also
18 notifies the mortgagee of the recording of the lien in writing, in which case any
19 indebtedness thereafter created from the mortgagor to the mortgagee shall be is junior to
20 the lien provided in this subsection. The lien, provided in this subsection, has the same
21 force, effect and priority as a judgment lien and shall continue continues for 5 years from
22 the date of recording, unless sooner released or otherwise discharged. The lien may, within
23 the 5-year period or within 5 years from the date of the last extension of the lien in the
24 manner provided in this section, be extended by filing for record in the appropriate office,
25 a copy of the notice and from the time of that filing the lien shall be is extended for 5 years,
26 unless sooner released or otherwise discharged.
27 is amended to read:
28
29 Each owner of timber and grass so assessed may pay the part of the tax so assessed
30 proportioned to his that owner's interest in any tract, whether in common or not; and shall
31 must receive from the State Tax Assessor a certificate, discharging the tax upon the interest
32 upon which such payment is made.
33 as amended by PL 1977, c. 679, §6, is further amended
34 to read:
35
36 Each fractional part, or interest represented by acreage, in all such public reserved lots,
37 upon which the state taxes and interest are not paid by the 30th day of March of the year
38 following the assessment shall be are forfeited to the State, and whenever such taxes are
39 assessed on a biennial basis, such forfeiture shall occur occurs on the 30th day of March
40 following the 2nd year of the biennium. Any An owner may redeem his that owner's interest
41 in such public reserved lots by tendering to the State Tax Assessor, within one year after
42 the date of the forfeiture, his that owner's proportional part of all the sums due on such lots,
43 and $1 for a release. Page 32 - 132LR0154(01)
1 as amended by PL 1995, c. 502, Pt. E, §30; PL 2011,
2 c. 657, Pt. W, §7; and PL 2013, c. 405, Pt. A, §24, is further amended to read:
3
4 All timber and grass acreage forfeited under section 1544 shall must be held in trust by
5 the State for the benefit of the people of Maine and shall must be held by the Director of
6 the Bureau of Parks and Lands subject to the same powers and responsibilities as apply to
7 other lands in his the director's custody.
8 as enacted by PL 1985, c. 459, Pt. C, §14, is
9 amended to read:
10 that contracts with another entity to
11 provide services funded under this chapter shall enter into a written contract with the
12 providing agency. A copy of each contract shall must be maintained in the office of the
13 county or agency entering into the contract. A copy of each contract shall must be provided
14 to the fiscal administrator of the unorganized territory, who shall maintain copies in his that
15 fiscal administrator's office.
16 as amended by PL 1987, c. 737, Pt. C, §§81
17 and 106 and PL 1989, c. 6; c. 9, §2; and c. 104, Pt. C, §§8 and 10, is further amended to
18 read:
19
20 Education and Services Fund. The State Tax Assessor shall deposit in the fund all
21 Unorganized Territory Educational and Services Tax money and county tax money,
22 assessed pursuant to Title 30‑A, section 706, which he that the assessor collects.
23
24 Part A:
25 1. Changes the certification requirements for full-time, professional property assessors
26 to require that they must be certified by Maine Revenue Services as having the basic
27 knowledge required to perform the assessing function instead of being certified as
28 professionally trained assessors;
29 2. Removes the requirement that Maine Revenue Services send municipalities printed
30 applications for the Maine Resident Homestead Property Tax Exemption;
31 3. Clarifies the definition of "homestead" in the laws governing homestead property
32 tax deferrals for senior citizens and persons with disabilities by correcting the calculation
33 of the value of the common areas and tax lot included in a homestead in a multi-unit
34 building; and
35 4. Corrects a conflict in the payment due date for the homestead property tax deferral
36 program for senior citizens and persons with disabilities by changing the due date from
37 April 30th of the calendar year following the year in which the property exited the program
38 to within 12 months after the property exited the program to conform to changes made to
39 the Maine Revised Statutes, Title 36, section 6260, subsection 2 by Public Law 2023,
40 chapter 441, Part B, section 5.
41 Part B:
24 Page 33 - 132LR0154(01)
1 1. Clarifies that the retail sale exclusion for the sale or lease or rental of tangible
2 personal property for further lease or rental does not include the further casual sale or rental
3 of the tangible personal property;
4 2. Removes unnecessary references to sale and leaseback transactions from the sales
5 tax exemption for machinery and equipment because, after January 1, 2025, leased
6 machinery and equipment is eligible for the sales tax exemption; and
7 3. Clarifies the timing of the testing period for the sales tax exemption for leases for
8 certain instrumentalities of interstate or foreign commerce.
9 Part C:
10 1. Clarifies that the income-based phase-out of the dependent exemption tax credit for
11 nonresident and part-year resident taxpayers applies before the proration of the credit for
12 those taxpayers;
13 2. Eliminates the expired high-technology investment income tax credit;
14 3. Eliminates the requirement that a separate return must be filed for the insurance
15 premiums tax on workers' compensation insurance;
16 4. Updates a calendar year reference in the section of law governing estimated income
17 tax payments to a fiscal year to address a provision that was missed when Public Law 2023,
18 chapter 360 updated the other calendar year references in that section;
19 5. Makes rulemaking regarding the easy enrollment health insurance program
20 discretionary; and
21 6. Eliminates the expired shipbuilding facility credit.
22 Part D removes and replaces gendered language in laws governing property taxes and
23 certain other provisions and makes other changes to conform with current drafting
24 standards.