Chapter 123 - HOW, WHERE, AND TO WHOM PROPERTY IS TAXED (Contains: §§ 3601 – 3709)
- § 3601 - Omitted.
- § 3602 - Manufacturing machinery
- § 3602a - Facilities used in the generation, transmission or distribution of electric power
- § 3603 - Construction equipment
- § 3604 - Mines and quarries
- § 3605 - Water rights
- § 3606 - Standing timber
- § 3607 - Orchard lands
- § 3607a - Barns, silos and other farm structures
- § 3608 - Buildings on leased land
- § 3609 - Perpetual or redeemable leases
- § 3610 - Taxation of perpetual leased lands
- § 3611 - Assessment against state easements for flood control projects
- § 3612 - -Owner's improvements
- § 3613 - -Appeal
- § 3614 - Property on federal land
- § 3615 - 3615, 3616. Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.
- § 3617 - Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992.
- § 3618 - Business personal property
- § 3619 - Time-share projects
- § 3620 - Electric utility poles, lines and fixtures
- § 3651 - General rule
- § 3652 - Mortgagor deemed owner
- § 3653 - Unoccupied and owner unknown
- § 3654 - Undivided estate of deceased person
- § 3655 - Facilities not within town limits
- § 3656 - 3656 Repealed. 1997, No. 60, § 55.
- § 3657 - 3657, 3658. Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.
- § 3659 - Municipal lands
- § 3660 - Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998.
- § 3691 - General rule
- § 3692 - Taxation of boats, outboard motors and trailer coaches
- § 3701 - Definitions
- § 3702 - Payment of grants authorized
- § 3703 - Grant formula
- § 3704 - Determination of assessed values; appeal
- § 3705 - Adjusted municipal grand list and adjusted municipal tax rate
- § 3706 - Payment to municipalities
- § 3707 - Rules
- § 3708 - Payments in lieu of taxes for lands held by the agency of natural resources
- § 3709 - Pilot special fund