36 §654. Estates of certain persons
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 4: EXEMPTIONS
§654. Estates of certain persons
The estates of the following persons are exempt from taxation: [1973, c. 66, §7 (AMD).]
1. Estates of certain persons.
A. [1973, c. 66, §8 (RP).]
B. [1973, c. 66, §8 (RP).]
C. [1979, c. 732, §24 (RP).]
D. [1975, c. 247, (RP).]
E. The residential real estate up to the just value of $4,000 of inhabitants of Maine who are legally blind as determined by a properly licensed Doctor of Medicine, Doctor of Osteopathy or Doctor of Optometry. The exemption provided by this paragraph also applies to residential real estate held in a revocable living trust for the benefit of and occupied as a permanent residence by such a person; and [2003, c. 686, §1 (AMD).]
F. No property conveyed to any person for the purpose of obtaining exemption from taxation under paragraph E shall be so exempt, and the obtaining of such exemption by means of fraudulent conveyance shall be punished by a fine of not less than $100 and not more than 2 times the amount of the taxes evaded by such fraudulent conveyance, whichever amount is greater. In case any person entitled to such exemption has property taxable in more than one place in the State, such proportion of such total exemption shall be made in each place as the value of the property taxable in such place bears to the value of the whole of the property of such person taxable in the State. [1975, c. 770, §202 (AMD).]
[ 2003, c. 686, §1 (AMD) .]
SECTION HISTORY
1973, c. 66, §§7,8 (AMD). 1975, c. 247, (AMD). 1975, c. 623, §53 (AMD). 1975, c. 765, §12 (AMD). 1975, c. 770, §202 (AMD). 1977, c. 420, (AMD). 1979, c. 732, §§24,31 (AMD). 1983, c. 777, §2 (AMD). 1987, c. 772, §14 (AMD). 1993, c. 708, §J13 (AMD). 1995, c. 545, §1 (AMD). 2003, c. 686, §1 (AMD).