Maine § 36 §652 Property of institutions and organizations

Maine Statutes

§ 36 §652 — Property of institutions and organizations

Maine·Title 36 TAXATION·Part 2 PROPERTY TAXES·Ch. 105 CITIES AND TOWNS

1.Property of institutions and organizations. The property of institutions and organizations is exempt from taxation as provided in this subsection. An organization or institution that desires exemption under this section must file a written application accompanied by written proof of entitlement for each parcel on or before the first day of April in the year in which the exemption is first requested with the assessors of the municipality in which the property would otherwise be taxable. If granted, the exemption continues in effect until the assessors determine that the organization or institution is no longer qualified. Proof of entitlement must indicate the specific basis upon which exemption is claimed.

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1.
Property of institutions and organizations.
The property of institutions and organizations is exempt from taxation as provided in this subsection.
An organization or institution that desires exemption under this section must file a written application accompanied by written proof of entitlement for each parcel on or before the first day of April in the year in which the exemption is first requested with the assessors of the municipality in which the property would otherwise be taxable. If granted, the exemption continues in effect until the assessors determine that the organization or institution is no longer qualified. Proof of entitlement must indicate the specific basis upon which exemption is claimed.

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Legislative History

PL 1965, c. 13 (AMD). PL 1967, c. 64 (AMD). PL 1967, c. 372 (AMD). PL 1971, c. 111 (AMD). PL 1971, c. 475 (AMD). PL 1973, c. 719 (AMD). PL 1975, c. 771, §402 (AMD). PL 1977, c. 487 (AMD). PL 1979, c. 467, §§2-7 (AMD). PL 1991, c. 420 (AMD). PL 1993, c. 286, §1 (AMD). PL 1993, c. 286, §2 (AFF). PL 1993, c. 422, §§4,5 (AMD). PL 1993, c. 572, §1 (AMD). RR 1995, c. 2, §93 (COR). PL 1995, c. 366, §1 (AMD). PL 1995, c. 560, §K82 (AMD). PL 1995, c. 560, §K83 (AFF). PL 1997, c. 442, §3 (AMD). PL 1997, c. 668, §20 (AMD). PL 2001, c. 354, §3 (AMD). PL 2001, c. 596, §§B23,24 (AMD). PL 2001, c. 596, §B25 (AFF). PL 2003, c. 689, §§B6,7 (REV). PL 2005, c. 563, §16 (AMD). PL 2005, c. 645, §1 (AMD). PL 2007, c. 438, §19 (AMD). PL 2007, c. 627, §20 (AMD). PL 2009, c. 425, §1 (AMD). PL 2019, c. 501, §19 (AMD). PL 2021, c. 410, §1 (AMD). PL 2021, c. 630, Pt. B, §2 (AMD). PL 2023, c. 360, Pt. A, §6 (AMD).