{"data":{"id":"us-me/33-m.r.s.-1601-105","jurisdiction":"us-me","citation":"33 M.R.S. §1601-105","heading":"Separate titles and taxation","body":"(a)  If there is any unit owner other than a declarant, each unit which has been created, together with its appurtenant interests, constitutes for all purposes a separate parcel of real estate.\n(b)  If there is any unit owner other than a declarant, each unit shall be separately taxed and assessed and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no development rights.\n(c)  Any portion of the common elements for which the declarant has reserved any development right to add real estate to a condominium or to withdraw real estate from a condominium, shall be separately taxed and assessed against the declarant, and the declarant alone is liable for payment of those taxes.\n(d)  If there is no unit owner other than a declarant, the real estate comprising the condominium may be taxed and assessed in any manner provided by law.","path":["TITLE 33: PROPERTY","CHAPTER 31: MAINE CONDOMINIUM ACT","ARTICLE 1: GENERAL PROVISIONS"],"source_url":"https://legislature.maine.gov/statutes/33/title33sec1601-105.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:39Z","sha256":"3b26a7f8d84535da03f5eacde7c95398042523d2bd59a36fe46f0b9fec4c4e54","source_id":"us-me","stale":false,"prev":"us-me/33-m.r.s.-1601-104","next":"us-me/33-m.r.s.-1601-106"},"notice":"GroundRules: Original legal text. Not legal advice."}