STATE STATUTES & CODES
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MAINE STATUTES AND CODES
30-A §5232. Tax exemption
Title 30-A: MUNICIPALITIES AND COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Part 2: MUNICIPALITIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Subpart 8: DEVELOPMENT HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Chapter 206: DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))
Subchapter 1: MUNICIPAL DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))
§5232. Tax exemption
All publicly owned parking structures and pedestrian skyway systems are exempt from taxation by the municipality, county and State. This section does not exempt any lessee or person in possession from taxes or assessments payable under Title 36, section 551. [2001, c. 669, §1 (NEW).]
SECTION HISTORY
2001, c. 669, §1 (NEW).