Maine Code § 36-1612

Payment in lieu of taxes in unorganized territory
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1. Payment in lieu of taxes in unorganized territory. An owner of property that is exempt from
taxation under section 652 and is located in an unorganized territory may make a voluntary payment in
lieu of taxes to the State Tax Assessor.
[PL 2017, c. 193, §2 (NEW).]
2. County unorganized territory fund. The State Tax Assessor shall deposit a payment in lieu
of taxes in subsection 1 into the county unorganized territory fund under Title 30-A, section 7502,
subsection 1 of the county in which the property exempt from taxes is located.
[PL 2017, c. 193, §2 (NEW).]

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