Maine Statutes
§ 36 §1543 — Each acreage interest forfeited if tax unpaid
Each fractional part, or interest represented by acreage, in all public reserved lots upon which the state taxes and interest are not paid by the 30th day of March of the year following the assessment are forfeited to the State, and whenever such taxes are assessed on a biennial basis, such forfeiture occurs on the 30th day of March following the 2nd year of the biennium. An owner may redeem that owner's interest in such public reserved lots by tendering to the State Tax Assessor, within one year after the date of the forfeiture, that owner's proportional part of all the sums due on such lots, and $1 for a release.
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Maine § 36 §1543 (Each acreage interest forfeited if tax unpaid) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 1973, c. 625, §260 (AMD). PL 1977, c. 679, §6 (AMD). PL 2025, c. 113, Pt. D, §80 (AMD).
Nearby Sections
15
§ 36 §1501
Purpose§ 36 §1502
Excise tax in lieu of property taxes§ 36 §1503
Definitions§ 36 §1504
Excise tax§ 36 §1505
Unorganized territory§ 36 §1506
Rulemaking§ 36 §151-A
Additional safeguards§ 36 §151-B
Independent Appeals Office§ 36 §151-C
Taxpayer advocate and experience officer§ 36 §151-D
Maine Board of Tax Appeals§ 36 §152
Payment of contested taxes§ 36 §153
Time of filing or paying§ 36 §1542
Payment of owner's interest; discharge