{"data":{"id":"us-me/30-a-m.r.s.-5232","jurisdiction":"us-me","citation":"30-A M.R.S. §5232","heading":"Tax exemption","body":"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.","path":["TITLE 30-A: MUNICIPALITIES AND COUNTIES","PART 2: MUNICIPALITIES","CHAPTER 206: DEVELOPMENT DISTRICTS","SUBCHAPTER 1: DEVELOPMENT DISTRICTS FOR MUNICIPALITIES AND PLANTATIONS"],"source_url":"https://legislature.maine.gov/statutes/30-A/title30-Asec5232.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:36Z","sha256":"f2d539a8f5ec95bbb2838c6d7cdc4b03dcd0834442d255434f1915828bc9d547","source_id":"us-me","stale":false,"prev":"us-me/30-a-m.r.s.-5231","next":"us-me/30-a-m.r.s.-5233"},"notice":"GroundRules: Original legal text. Not legal advice."}