Maine Statutes
§ 36 §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.
Free access — add to your briefcase to read the full text and ask questions with AI
Maine § 36 §604 (Mortgaged personal property; taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
15
§ 36 §6-A
Payments; refund or abatement§ 36 §601
Personal property; defined§ 36 §602
Where taxed§ 36 §603
Exceptions§ 36 §604
Mortgaged personal property; taxes§ 36 §605
Deceased persons§ 36 §606-2
Tax priority; deceased's personal property§ 36 §607
Insolvent person's personal property§ 36 §608
Blooded animals§ 36 §609
Sailing vessels and barges; tax rate§ 36 §610
Rebuilt vessels and barges; tax rate§ 36 §610-A
Watercraft assessed as personal property§ 36 §6101
Short title§ 36 §6102
Purpose