36 §707. Exempt property; inventory required
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 5: POWERS AND DUTIES OF ASSESSORS
§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.
[ 1981, c. 706, §10 (RP) .]
2. Property of veterans. The value of the real property of veterans, their widows, widowers and minor children not taxed;
[ 2005, c. 218, §9 (AMD) .]
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 of all other real property not taxed.
SECTION HISTORY
1981, c. 706, §10 (AMD). 2005, c. 218, §9 (AMD).