{"data":{"id":"us-me/36-m.r.s.-602","jurisdiction":"us-me","citation":"36 M.R.S. §602","heading":"Where taxed","body":"All personal property within or without the State, except in cases enumerated in section 603, must be taxed to the owner in the place where the owner resides.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 3: PERSONAL PROPERTY TAXES"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec602.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"ef82cf38cfb39a8106317841422d6de1d5ad291e2e16c533b8445a1a1a848183","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-601","next":"us-me/36-m.r.s.-603"},"notice":"GroundRules: Original legal text. Not legal advice."}