{"data":{"id":"us-me/36-m.r.s.-604","jurisdiction":"us-me","citation":"36 M.R.S. §604","heading":"Mortgaged personal property; taxes","body":"When personal property is mortgaged, pledged or conveyed with the seller retaining title for security purposes, it shall, for the purposes of taxation, be deemed the property of the person who has it in possession, and it may be distrained for the tax thereon.","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/title36sec604.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"463e87d110a6c37b412de6cc8b6ae1c283369b1e7128289898edec78db76e68d","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-603","next":"us-me/36-m.r.s.-605"},"notice":"GroundRules: Original legal text. Not legal advice."}