Maine Code § 36-1181

Lands in unorganized territory
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The Commissioner of Agriculture, Conservation and Forestry shall provide to the State Tax
Assessor at the State Tax Assessor's request all information in the commissioner's possession touching
the value and description of lands in the unorganized territory and a statement of all lands on which
timber has been sold or a permit to cut timber has been granted by lease or otherwise. All other state
officers, when requested, shall in like manner provide all information in their possession touching said
valuation to the State Tax Assessor. [PL 2025, c. 113, Pt. D, §70 (AMD).]

In fixing the valuation of unorganized townships, whenever practicable the lands and other property
therein of any owners shall be valued and assessed separately. When the soil of townships or tracts
taxed by the State as land in unorganized territory is not owned by the person or persons who own the
growth or part of the growth thereon, the State Tax Assessor shall value the soil and such growth
separately for purposes of taxation. [PL 1977, c. 509, §30 (RPR).]

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