Maine § 559. - Deceased persons
Full text of Maine Maine Revised Statutes § 559. — Deceased persons, with citation guidance and answers to common questions.
§ 559.. Deceased persons
Until notice is given to the assessors of the division of the estate and the name of the several heirs or devisees, the undivided real estate of a deceased person may be taxed to the deceased person's heirs or devisees or may be taxed to the deceased person's personal representative. [PL 2025, c. 113, Pt. D, §11 (AMD).]
1. Heirs or devisees. A tax to the heirs or devisees may be made without designating any of them by name and each heir or devisee is liable for the whole of such tax. Any heir or devisee so taxed may recover of the other heirs or devisees their portions of the tax when paid by the heir or devisee so taxed. In an action to recover the tax paid, the undivided shares of such heirs or devisees in the real estate upon which such tax has been paid may be attached on mesne process or taken on execution issued on a judgment recovered in such an action.
2. Personal representative. A tax to the personal representative must be collected of the personal representative the same as a tax assessed against the personal representative in the personal representative's private capacity. Such tax must be a charge against the estate and must be allowed by the judge of probate; but when the personal representative notifies the assessors that the personal representative has no funds of the estate to pay such tax and gives them the names of the heirs or devisees, and the proportions of their interests in the real estate to the best of the personal representative's knowledge, the real estate may no longer be taxed to the personal representative.
Frequently Asked Questions About Maine § 559.
What does Maine Revised Statutes § 559. cover?
Section 559. ("Deceased persons") 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 § 559.?
A common citation format is "Maine Revised Statutes § 559." (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 § 559. 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.