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

Me. Rev. Stat. tit. 36, § 706 (2026)

Taxpayers to list property, notice, penalty, verification

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
PL 1969, c. 579, §§3-5 (AMD). PL 1973, c. 536, §23 (AMD). PL 1973, c. 620, §16 (AMD). PL 1973, c. 695, §12 (RPR). PL 1975, c. 623, §54 (AMD). PL 1977, c. 509, §13 (RPR). PL 1981, c. 30, §§1,2 (AMD). PL 2013, c. 544, §5 (AMD). PL 2013, c. 544, §7 (AFF). PL 2017, c. 367, §4 (RP).
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Notes of Decisions
Cited in 16 cases, 1965–2019 · leading case: Handyman Equip. Rental Co. v. City of Portland, 1999 ME 20 (Me. 1999).
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Handyman Equip. Rental Co. v. City of Portland, 1999 ME 20 (Me. 1999). · cites it 26× “Handyman and Kennebec contend that the requirement of 36 M.R.S.A. § 706 (1990) to answer "all proper inquiries" by the tax assessor does not apply to tax-exempt property and that section 706 does not bar their declaratory judgment action.”
Blue Sky West, LLC v. Maine Revenue Servs., 2019 ME 137 (Me. 2019). · cites it 6× “See 36 M.R.S. § 706 (2017).2 In June, SunEdison responded to that request by furnishing records (the 2016 records) comprising an itemized list of project costs, which included confidentially negotiated pricing between Blue Sky and its vendors.”
Farrelly v. Inhabitants of the Twn. of Deer Isle, 407 A.2d 302 (Me. 1979). · cites it 3× “Appellants raise three issues on appeal: (1) Whether the appellees, or any of them, are barred from a right to abatement of real estate taxes because of failure to file lists of their estates under 36 M.R.S.A. § 706. (2) Whether the Superior Court erred in its denial of the…”
Freeport Minerals Co. v. Inhabitants of Bucksport, 437 A.2d 642 (Me. 1981). · cites it 3× “Section 841 only requires “the taxpayer” to comply with the provisions of 36 M.R.S.A. § 706 as a condition precedent for a written abatement application.”
Howard D. Johnson Co. v. King, 351 A.2d 524 (Me. 1976). · cites it 3× “In addition, on April 26, 1974 defendants moved to dismiss the complaint on grounds that plaintiff Howard Johnson had failed to comply with provisions of 36 M.R.S.A. § 706 and was thus barred from an appeal to the Superior Court.”
Town of Embden v. Madison Water Dist., 713 A.2d 328 (Me. 1998). · cites it 3× “The request was purportedly made pursuant to 36 M.R.S.A. § 706 (1990), 1 but sought significantly more information than that provided for in section 706.”
Kittery Elec. Light Co. v. Assessors of Kittery, 219 A.2d 728 (Me. 1966). “91-A, § 34, now 36 M.R.S.A. § 706. In the list so filed, the company made a detailed showing of an aggregate total *733 gross book cost of $807,473, deducting therefrom under the legend of accrued depreciation $161,495, and claimed as current market value of its property subject…”
Holbrook Island Sanctuary v. Inhabitants of Brooksville, 214 A.2d 660 (Me. 1965). “91-A, §§ 34, 48 (now 36 M.R.S.A. §§ 706, 841). The motion was dismissed and subsequently the parties joined in an agreed statement of facts and a request granted in the Superior Court that the case be reported to the Law Court for “such decision as the rights of the parties…”
Bangor Publ'g Co. v. Town of Bucksport, 682 A.2d 227 (Me. 1996). “Champion believed it was required, pursuant to 36 M.R.S.A. § 706 (1990), to respond to the request or risk the loss of its right to apply for an abatement.”
Blue Sky West, LLC v. Maine Revenue Servs., 2019 ME 137 (Me. 2019). · cites it 6× “See 36 M.R.S. § 706 (2017).2 In June, SunEdison responded to that request by furnishing records (the 2016 records) comprising an itemized list of project costs, which included confidentially negotiated pricing between Blue Sky and its vendors.”
Seaborne v. Look, 464 A.2d 221 (Me. 1983). · cites it 2× “Seaborne’s application by letter dated May 14, 1981, informing her that because she had not complied with the requirements of 36 M.R.S.A. § 706 (1978), 1 “this board cannot grant your request for a tax hearing.”
Champion Int'l Corp. v. Town of Bucksport, 667 A.2d 1376 (Me. 1995). · cites it 2× “Champion challenged the Town of Bucksport tax assessor’s request for information, pursuant to 36 M.R.S.A. § 706 (1990), on three grounds: (1) section 706 requires that the assessor make a demand for true and perfect lists of all of a taxpayer’s taxable estates from all…”
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