https://openjurist.org/state-code/me/36/toc/2.107.2
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UNINCORPORATED AND UNORGANIZED PLACES
Subchapter
VALUATION
Me. Rev. Stat. tit. 36, § 1181
— Lands in unorganized territory
Me. Rev. Stat. tit. 36, § 1182
— Returns to State Tax Assessor for unorganized territory; penalty for failure
