All personal property within or without the State, except in cases enumerated in section 603, must be taxed to the owner in the place where the owner resides.
Me. Rev. Stat. tit. 36, § 602
Where taxed
PL 2025, c. 113, Pt
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.