Me. Stat. tit. 36 § 555
Current through 131st (2023-2024) Legislature Chapter 684
A tenant in common or a joint tenant may be considered sole owner for the purposes of taxation, unless the tenant notifies the assessor on or before April 1st in the year in which a separate assessment is first requested what the tenant's interest is and provides an accurate description of the tenant's interest in the property on a form provided by the State Tax Assessor. [2019, c. 401, Pt. A, §7(AMD).]
36 M.R.S. § 555