# 36 M.R.S. § 1231: 36 §1231. Returns to State Tax Assessor

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1231

## Section

- **Citation:** 36 M.R.S. § 1231
- **Heading:** 36 §1231. Returns to State Tax Assessor
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 2 / Chapter 107 / Section 1231

## Text

On or before the first day of May in each year, every owner or person in charge or control of personal property that on the first day of April of that year is situated, whether permanently or temporarily, within the unorganized territory shall return to the State Tax Assessor on a form to be furnished by the State Tax Assessor a complete list of such property that would not be exempt from taxation if it were located in a municipality of this State and that is not otherwise subject to taxation under this Part. That property must be taxed at the rate established by the State Tax Assessor as provided in section 1602 . [PL 2007, c. 627, §30 (AMD).]

A person who knowingly makes a fraudulent return under this section commits a civil violation for which a fine of not less than $100 nor more than $500 for each violation must be adjudged. [PL 2007, c. 627, §30 (AMD).]

## Nearby sections

- [36 M.R.S. § 1181 36 §1181. Lands in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1181.md)
- [36 M.R.S. § 1231 36 §1231. Returns to State Tax Assessor](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1231.md)
- [36 M.R.S. § 1232 36 §1232. Proceedings on delinquency](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1232.md)
- [36 M.R.S. § 1233 36 §1233. Failure to make return; penalty](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1233.md)
- [36 M.R.S. § 1281 36 §1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1281.md)
- [36 M.R.S. § 1282 36 §1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1282.md)
- [36 M.R.S. § 1283 36 §1283. Supervision, administration and sale of real estate](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1283.md)
- [36 M.R.S. § 1284 36 §1284. Action to recover taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1284.md)
- [36 M.R.S. § 1285 36 §1285. Collection of taxes in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1285.md)
- [36 M.R.S. § 1286 36 §1286. Limitation on recovery of real estate sold for taxes in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1286.md)
- [36 M.R.S. § 1287 36 §1287. Action may be commenced in 10 years after disability](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1287.md)
- [36 M.R.S. § 1288 36 §1288. Applicability of provisions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1288.md)
- [36 M.R.S. § 1331 36 §1331. Supplemental assessments](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1331.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1231. Check the current official text before relying on it. Not legal advice.