Maine Code § 36-561

Railroad buildings
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The buildings of every railroad corporation or association, whether within or without the located
right-of-way, its lands and fixtures outside of its located right-of-way, and so much of its located right-
of-way over which all railroad service has been abandoned, are subject to taxation in the places in which
the same are situated, as other property is taxed therein, and shall be regarded as nonresident land. [PL
1969, c. 5 (AMD).]

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