Maine Revised Statutes Title 36 Sec. 553 – — where taxed
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Terms Used In Maine Revised Statutes Title 36 Sec. 553
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Place: shall include municipalities, townships and any other unorganized area. See Maine Revised Statutes Title 36 Sec. 501
- Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
All real estate shall be taxed in the place where it is to the owner or person in possession, whether resident or nonresident.