36 §562. Standing wood, bark and timber; taxed to purchaser
§562. Standing wood, bark and timber; taxed to purchaser Whenever the owner of real estate notifies the assessors that any part of the wood, bark and timber standing thereon has been sold by contract in writing, and exhibits to them proper evidence, they shall tax such wood, bark and timber to the purchaser. A lien […]
36 §563. Forest land; policy
§563. Forest land; policy It is declared to be the public policy of the State, by which all officials of the State and of its municipal subdivisions are to be guided in the performance of their official duties, to encourage by the maintenance of adequate incentive the operation of all forest lands on a sustained […]
36 §564. — assessment
§564. — assessment An assessment of forest land for purposes of taxation shall be held to be in excess of just value by any court of competent jurisdiction, upon proof by the owner that the tax burden imposed by the assessment creates an incentive to abandon the land, or to strip the land, or otherwise […]
36 §565. Forestry Appeal Board (REPEALED)
§565. Forestry Appeal Board (REPEALED) SECTION HISTORY PL 1965, c. 426, §1 (NEW). PL 1973, c. 592, §5 (RP). PL 1973, c. 645, §1 (REEN). PL 1977, c. 549, §1 (RP).
36 §551. Real estate; defined
§551. Real estate; defined Real estate, for the purposes of taxation under this Part, includes all lands in the State and all buildings, mobile homes, camper trailers and other things that are affixed to land, together with any appurtenant water power, shore privileges and rights, forests and mineral deposits; interests and improvements in land, the […]
36 §552. — tax lien
§552. — tax lien There shall be a lien to secure the payment of all taxes legally assessed on real estate as defined in section 551, provided in the inventory and valuation upon which the assessment is made there shall be a description of the real estate taxed sufficiently accurate to identify it. Such lien […]
36 §553. — where taxed
§553. — where taxed All real estate shall be taxed in the place where it is to the owner or person in possession, whether resident or nonresident.