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; […]
36 §604. Mortgaged personal property; taxes
§604. Mortgaged personal property; taxes When personal property is mortgaged, pledged or conveyed with the seller retaining title for security purposes, it shall, for the purposes of taxation, be deemed the property of the person who has it in possession, and it may be distrained for the tax thereon.
36 §605. Deceased persons
§605. Deceased persons The personal property of a deceased person must be assessed to the personal representative in the place where the deceased last resided, and such assessment continues until the personal representative gives notice to the assessors that such property has been distributed. If the deceased at the time of death did not reside […]
36 §606. Tax priority; deceased’s personal property
§606. Tax priority; deceased’s personal property If a personal property tax has been assessed upon the estate of a deceased person, or if a person assessed for a personal property tax has died, the personal representative, after the personal representative has satisfied the first 4 priorities set forth in Title 18-C, section 3-805, shall, from […]
36 §607. Insolvent person’s personal property
§607. Insolvent person’s personal property If a person assessed for a personal property tax has made an assignment for the benefit of creditors, or has gone into receivership before the payment thereof, the assignee or receiver shall, from any money which has come to his hands in such capacity, over and above the reasonable expense […]
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 Blooded animals (REPEALED)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 Blooded animals (REPEALED) SECTION HISTORY PL 1973, c. 592, §12 (RP).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 Sailing vessels and barges; tax rate (REPEALED)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 Sailing vessels and barges; tax rate (REPEALED) SECTION HISTORY PL 1983, c. 92, §B4 (RP).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-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 §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 §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).