Maine Statutes
§ 23 §1971 — Exemption from taxes
Maine § 23 §1971
This text of Maine § 23 §1971 (Exemption from taxes) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 23, § 23 §1971 (2026).
Text
The accomplishment by the authority of the authorized purpose stated in this chapter being for the benefit of the people of the State and for the improvement of their commerce and prosperity in which accomplishment the authority will be performing essential governmental functions, the authority shall not be required to pay any taxes or assessment on any property acquired or used by it for the purposes provided in this chapter, except that restaurants, kiosks, fuel and service facilities, leased or rented by the authority to business entities, shall be subject to taxation, and assessments shall be made against the tenant in possession based upon the value of the leasehold interest, both real and personal, nor may the authority be required to pay any tax upon its income except as may be requ
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Legislative History
PL 1981, c. 595, §3 (NEW). PL 1983, c. 707, §2 (AMD).
Nearby Sections
15
§ 23 §1901
Legislative findings§ 23 §1902
Policy and purposes§ 23 §1903
Definitions§ 23 §1904
Travel Information Advisory Council§ 23 §1905
Official tourist information centers§ 23 §1906
Official business directional signs§ 23 §1907
Published information§ 23 §1908
Regulation of outdoor advertising§ 23 §1908-A
Outdoor advertising; publicly owned bus stops§ 23 §1908-B
Outdoor advertising; outdoor athletic facilities§ 23 §1910
Types and arrangements of signs§ 23 §1911
Number and location of signs§ 23 §1912
Permitted locationsCite This Page — Counsel Stack
Bluebook (online)
Maine § 23 §1971, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/23%20%C2%A71971.