{"data":{"id":"us-me/36-m.r.s.-553","jurisdiction":"us-me","citation":"36 M.R.S. §553","heading":"-- where taxed","body":"All real estate shall be taxed in the place where it is to the owner or person in possession, whether resident or nonresident.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 2: REAL PROPERTY TAXES"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec553.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"0b6630436bece87bb63b4760d4686d792ec225037dfeb9838d815339fc97da44","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-552","next":"us-me/36-m.r.s.-554"},"notice":"GroundRules: Original legal text. Not legal advice."}