Maine § 1704. - Exemption from taxation
Full text of Maine Maine Revised Statutes § 1704. — Exemption from taxation, with citation guidance and answers to common questions.
§ 1704.. Exemption from taxation
1. Exemption. As formerly provided in section 1554, the property, both real and personal, rights and franchises, of any district formed under this chapter shall be exempt from taxation.
2. Limitation. Notwithstanding subsection 1, the land of any district formed under this chapter shall be subject to property taxation in the jurisdiction where the property is located.
3. Payments in lieu of taxes. A district may elect to make payments in lieu of taxes to communities in which its property is located or utilized.
4. Service charges permitted. A district shall be subject to service charges when these charges are calculated according to the actual cost of providing municipal services to the real property of the district and to the persons who use that property. These services shall include, but are not limited to:
A. Fire protection; [PL 1983, c. 820, §2 (NEW).]
B. Police protection; [PL 1983, c. 820, §2 (NEW).]
C. Road maintenance and construction, traffic control, snow and ice removal; [PL 1983, c. 820, §2 (NEW).]
D. Water and sewer service; [PL 1983, c. 820, §2 (NEW).]
E. Sanitation services; and [PL 1983, c. 820, §2 (NEW).]
F. Any services other than education and welfare. [PL 1983, c. 820, §2 (NEW).]
Frequently Asked Questions About Maine § 1704.
What does Maine Revised Statutes § 1704. cover?
Section 1704. ("Exemption from taxation") 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 § 1704.?
A common citation format is "Maine Revised Statutes § 1704." (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 § 1704. 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.