# 36 M.R.S. § 551: 36 §551. Real estate; defined

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S551

## Section

- **Citation:** 36 M.R.S. § 551
- **Heading:** 36 §551. Real estate; defined
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 2 / Chapter 105 / Section 551

## Text

Real estate, for the purposes of taxation under this Part, includes all lands in the State and all buildings, mobile homes, camper trailers and other things that are affixed to land, together with any appurtenant water power, shore privileges and rights, forests and mineral deposits; interests and improvements in land, the fee of which is in the State; interests by contract or otherwise in real estate exempt from taxation; and lines of electric light and power companies. Buildings, mobile homes, camper trailers and other things that are affixed to leased land or land not owned by the owner of the buildings must be taxed as real estate in the place where that land is located. Mobile homes, except stock in trade, are considered real estate for purposes of taxation under this Part. [PL 2007, c. 627, §13 (AMD).]

## Nearby sections

- [36 M.R.S. § 501 36 §501. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S501.md)
- [36 M.R.S. § 502 36 §502. Property taxable; tax year](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S502.md)
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- [36 M.R.S. § 504 36 §504. Illegal assessment; recovery of tax](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S504.md)
- [36 M.R.S. § 505 36 §505. Taxes; payment; powers of municipalities](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S505.md)
- [36 M.R.S. § 506 36 §506. Prepayment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S506.md)
- [36 M.R.S. § 506-A 36 §506-A. Overpayment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S506-A.md)
- [36 M.R.S. § 507 36 §507. Taxpayer information](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S507.md)
- [36 M.R.S. § 508 36 §508. Service charges](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S508.md)
- [36 M.R.S. § 551 36 §551. Real estate; defined](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S551.md)
- [36 M.R.S. § 552 36 §552. -- tax lien](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S552.md)
- [36 M.R.S. § 553 36 §553. -- where taxed](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S553.md)
- [36 M.R.S. § 554 36 §554. Mortgaged real estate; taxes; payment](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S554.md)
- [36 M.R.S. § 555 36 §555. Tenants in common and joint tenants](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S555.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S551. Check the current official text before relying on it. Not legal advice.