Maine Statutes
§ 33 §1601-105 — Separate titles and taxation
(a)If there is any unit owner other than a declarant, each unit which has been created, together with its appurtenant interests, constitutes for all purposes a separate parcel of real estate.
(b)If there is any unit owner other than a declarant, each unit shall be separately taxed and assessed and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no development rights.
(c)Any portion of the common elements for which the declarant has reserved any development right to add real estate to a condominium or to withdraw real estate from a condominium, shall be separately taxed and assessed against the declarant, and the declarant alone is liable for payment of those taxes.
(d)If there is no unit owner other than a declarant, the real
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Maine § 33 §1601-105 (Separate titles and taxation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 1981, c. 699 (NEW).
Nearby Sections
15
§ 33 §1601-101
Short title§ 33 §1601-102
Applicability§ 33 §1601-103
Definitions§ 33 §1601-104
Variation by agreement§ 33 §1601-105
Separate titles and taxation§ 33 §1601-106
Applicability of local laws and regulations§ 33 §1601-107
Eminent Domain§ 33 §1601-108
Supplemental general principles of law applicable§ 33 §1601-109
Construction against implicit repeal§ 33 §1601-110
Uniformity of application and construction§ 33 §1601-111
Severability§ 33 §1601-112
Unconscionable agreement or term of contract§ 33 §1601-113
Obligation of good faith§ 33 §1601-114
Remedies to be liberally administered§ 33 §1601-115
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