{"data":{"id":"us-me/36-m.r.s.-555","jurisdiction":"us-me","citation":"36 M.R.S. §555","heading":"Tenants in common and joint tenants","body":"A tenant in common or a joint tenant may be considered sole owner for the purposes of taxation, unless the tenant notifies the assessor on or before April 1st in the year in which a separate assessment is first requested what the tenant's interest is and provides an accurate description of the tenant's interest in the property on a form provided by the State Tax Assessor.","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/title36sec555.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"225c7e99e0cdfd904d8f375d9a84509ac7e3261da64d55b0d31532fc3e78b81c","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-554","next":"us-me/36-m.r.s.-556"},"notice":"GroundRules: Original legal text. Not legal advice."}