Maine Statutes
§ 36 §707 — Exempt property; inventory required
Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963:
1.Neat cattle.
2.Property of veterans.
The value of the real property of veterans and their surviving spouses and minor children not taxed;
3.Houses of religious worship.
The value of the real estate of all houses of religious worship and parsonages not taxed;
4.Property of benevolent and charitable institutions.
The value of all real property of benevolent and charitable institutions not taxed;
5.Property of literary institutions.
The value of all real property of literary and scientific institutions not taxed;
6.Property of governmental units.
The value of the real property of the United States, the State of Maine and any public municipal corporation;
7.Other property.
The value o
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Legislative History
PL 1981, c. 706, §10 (AMD). PL 2005, c. 218, §9 (AMD). PL 2025, c. 113, Pt. D, §22 (AMD).
Nearby Sections
15
§ 36 §700-A
Additional municipal compensation§ 36 §700-B
Adjustments to revenue§ 36 §701
Rules for assessment§ 36 §701-A
Just value defined§ 36 §702
Assessors' liability§ 36 §703
Select board to act as assessors§ 36 §704
Delinquent assessors; violation§ 36 §707
Exempt property; inventory required§ 36 §708-A
Certification of valuation lists