Maine § 611. - Equipment tax
Full text of Maine Maine Revised Statutes § 611. — Equipment tax, with citation guidance and answers to common questions.
§ 611.. Equipment tax
Machinery and other personal property brought into this State, after April 1st and prior to December 31st by any person upon whom no personal property tax was assessed on April 1st in this State, must be taxed as other personal property in the municipality in which it is used for the first time in this State. [PL 2023, c. 523, Pt. A, §6 (AMD).]
When the assessors are informed by the owner or otherwise of the presence within the municipality of personal property governed by this section, the assessors shall give notice in writing to the owner to furnish to the assessors a true and perfect list of such personal property within 15 days from the receipt of that notice and, except as otherwise provided in this section, section 706‑A is applicable to this section. [PL 2023, c. 523, Pt. A, §6 (AMD).]
The assessors shall assess a tax upon any personal property governed by this section in accordance with other property assessed for the same tax year, except that, if the tax is paid within 2 months of assessment, interest from the due date of taxes for the tax year involved does not apply. [PL 2023, c. 523, Pt. A, §6 (AMD).]
Except as otherwise provided in this section, the collection of taxes on personal property governed by this section must be in accordance with this chapter. [PL 2023, c. 523, Pt. A, §6 (AMD).]
Frequently Asked Questions About Maine § 611.
What does Maine Revised Statutes § 611. cover?
Section 611. ("Equipment tax") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 611.?
A common citation format is "Maine Revised Statutes § 611." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 611. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.