36 §608. Blooded animals (REPEALED)
§608. Blooded animals (REPEALED) SECTION HISTORY PL 1973, c. 592, §12 (RP).
36 §609. Sailing vessels and barges; tax rate (REPEALED)
§609. Sailing vessels and barges; tax rate (REPEALED) SECTION HISTORY PL 1983, c. 92, §B4 (RP).
36 §610. Rebuilt vessels and barges; tax rate (REPEALED)
§610. Rebuilt vessels and barges; tax rate (REPEALED) SECTION HISTORY PL 1983, c. 92, §B5 (RP).
36 §610-A. Watercraft assessed as personal property (REPEALED)
§610-A. Watercraft assessed as personal property (REPEALED) SECTION HISTORY PL 1981, c. 357 (NEW). PL 1983, c. 92, §B6 (RP). PL 1983, c. 632, §B4 (REEN). PL 1987, c. 497, §12 (RP).
36 §611. Equipment tax
§611. Equipment tax Machinery and other personal property brought into this State, after April 1st and prior to December 31st by any person upon whom no personal property tax was assessed on April 1st in the State of Maine, shall be taxed as other personal property in the town in which it is used for […]
36 §612. Tax lien on personal property
§612. Tax lien on personal property 1. Lien. The legal assessment of taxes upon personal property as defined in section 601 against a particular taxpayer creates and constitutes a lien upon all of the property assessed to secure payment of the resulting taxes, provided that the inventory and valuation upon which the assessment is made […]
36 §613. Watercraft decal (REPEALED)
§613. Watercraft decal (REPEALED) SECTION HISTORY PL 1991, c. 846, §8 (RP).
36 §601. Personal property; defined
§601. Personal property; defined Personal property for the purposes of taxation includes all tangible goods and chattels wheresoever they are and all vessels, at home or abroad.
36 §602. — where taxed
§602. — where taxed All personal property within or without the State, except in cases enumerated in section 603, shall be taxed to the owner in the place where he resides.
36 §603. Exceptions
§603. Exceptions The excepted cases referred to in section 602 are the following: 1. Personal property employed in trade. All personal property employed in trade, in the erection of buildings or vessels, or in the mechanic arts shall be taxed in the place where so employed, except as otherwise provided for in this subsection; […]