36 §558. Taxes prorated between seller and purchaser
§558. Taxes prorated between seller and purchaser A purchaser of real estate may agree with the previous owner or party to whom the real estate was formerly taxed to pay the pro rata or proportional share of taxes. Unless otherwise specified by the parties to the agreement, the taxes shall be prorated over the period […]
36 §558-A. Liability for failure to pay prorated property taxes
§558-A. Liability for failure to pay prorated property taxes 1. Civil action authorized. If after a real estate closing in which the parties have prorated property taxes pursuant to section 558, any party knowingly fails to pay that party’s share of the taxes, which results in a lien being filed, any other party to the […]
36 §559. Deceased persons
§559. Deceased persons Until notice is given to the assessors of the division of the estate and the name of the several heirs or devisees, the undivided real estate of a deceased person may be taxed to his heirs or devisees, or may be taxed to his personal representative. [PL 1979, c. 540, §42-A […]
36 §560. Bank’s real estate
§560. Bank’s real estate All real estate, including vaults and safe deposit plants, in the State owned by any bank incorporated by this State, or by any national bank or banking association, or by any corporation organized under the laws of this State for the purpose of doing a loan, trust or banking business and […]
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.