Maine Revised Statutes Title 30-A Sec. 5232 – Tax exemption
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Terms Used In Maine Revised Statutes Title 30-A Sec. 5232
- Municipality: means a city or town, except as provided in chapter 225. See Maine Revised Statutes Title 30-A Sec. 2001
- Person: means an individual, corporation, partnership, firm, organization or other legal entity. See Maine Revised Statutes Title 30-A Sec. 2001
All publicly owned parking structures and pedestrian skyway systems are exempt from taxation by the municipality or plantation, county and State. This section does not exempt any lessee or person in possession from taxes or assessments payable under Title 36, section 551. [PL 2011, c. 101, §25 (AMD).]
SECTION HISTORY
PL 2001, c. 669, §1 (NEW). PL 2011, c. 101, §25 (AMD).