Me. Rev. Stat. » Title 33
Maine Revised Statutes

Me. Rev. Stat. tit. 33, § 1601-105 (2026)

Separate titles and taxation

✓ current as of May 2026
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(a) If there is any unit owner other than a declarant, each unit which has been created, together with its appurtenant interests, constitutes for all purposes a separate parcel of real estate.   [PL 1981, c. 699 (NEW).]
(b) If there is any unit owner other than a declarant, each unit shall be separately taxed and assessed and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no development rights.   [PL 1981, c. 699 (NEW).]
(c) Any portion of the common elements for which the declarant has reserved any development right to add real estate to a condominium or to withdraw real estate from a condominium, shall be separately taxed and assessed against the declarant, and the declarant alone is liable for payment of those taxes.   [PL 1981, c. 699 (NEW).]
(d) If there is no unit owner other than a declarant, the real estate comprising the condominium may be taxed and assessed in any manner provided by law.   [PL 1981, c. 699 (NEW).]
SECTION HISTORY
PL 1981, c. 699 (NEW).
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Notes of Decisions
Cited in 4 cases, 2000–2016 · leading case: First Main Street Corp. v. Bd. of Assessors, 725 N.E.2d 1076 (Mass. App. Ct. 2000).
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First Main Street Corp. v. Bd. of Assessors, 725 N.E.2d 1076 (Mass. App. Ct. 2000). “§ 47-204 (b)(2) (1999); Me. Rev. Stat. Ann. tit. 33, § 1601-105 (c) (West 1999); Mo.”
Quiland, Inc. v. Wells Sanitary Dist., 2006 ME 113 (Me. 2006). “Title 33 M.R.S. § 1601-105 (2005) of the Maine Condominium Act states: (a) If there is any unit owner other than a declarant, each unit which has been created, together with its appurtenant interests, constitutes for all purposes a separate parcel of real estate.”
Quiland, Inc. v. Pub. Utils. Comm'n, 917 A.2d 697 (Me. 2007). “We noted that Quiland was marketing the cottages as condominiums, which require separate treatment pursuant to the Maine Condominium Act, 33 M.R.S. § 1601-105 (2006). Id. ¶ 25 & n.”
Dockside Assocs./Pier 30, L.P. v. City of Philadelphia, Bd. of Revision of Taxes (Pa. Commw. Ct. 2016). “105; Me. Rev. Stat. tit. 33, § 1601-105; Minn.”
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