{"data":{"id":"us-me/36-m.r.s.-1612","jurisdiction":"us-me","citation":"36 M.R.S. §1612","heading":"Payment in lieu of taxes in unorganized territory","body":"1.  Payment in lieu of taxes in unorganized territory.  An owner of property that is exempt from taxation under section 652 and is located in an unorganized territory may make a voluntary payment in lieu of taxes to the State Tax Assessor.\n2.  County unorganized territory fund.  The State Tax Assessor shall deposit a payment in lieu of taxes in subsection 1 into the county unorganized territory fund under Title 30‑A, section 7502, subsection 1 of the county in which the property exempt from taxes is located.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec1612.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"67ee438eaf2a617398afb802e0945ecc178f2c36a5787956ba76de4fcde3dd71","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-1611","next":"us-me/36-m.r.s.-1751"},"notice":"GroundRules: Original legal text. Not legal advice."}