Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 604 (2026)

Mortgaged personal property; taxes

✓ current as of May 2026
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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.  
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Notes of Decisions
Cited in 3 cases, 1969–1975 · leading case: Capitol Bank & Trust Co. v. City of Waterville, 343 A.2d 213 (Me. 1975).
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Capitol Bank & Trust Co. v. City of Waterville, 343 A.2d 213 (Me. 1975). · cites it 2× “” 1 The existence of the plaintiff’s security instrument covering Gullifer’s property did not immunize it from distraint, since 36 M.R.S.A. § 604 provides: “When personal property is mortgaged, pledged or conveyed with the seller retaining title for security purposes, it shall,…”
United States v. Town of Pittsfield, 302 F. Supp. 316 (D. Me. 1969). · cites it 2× “00 for the year 1968 and that the town claimed a paramount lien on the subject property by virtue of 36 M.R.S.A. § 604 (1964), which provides: § 604.”
Hunter v. United States, 352 F. Supp. 5 (D. Me. 1972). · cites it 2× “On January 31, 1972, they were distrained by the City of Auburn, acting pursuant to 36 M.R.S.A. § 604, for Pioneer Corporation’s unpaid 1970 personal property tax of $1250.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.