https://openjurist.org/state-code/me/36/toc/2.107.3
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UNINCORPORATED AND UNORGANIZED PLACES
Subchapter
PERSONAL PROPERTY TAX
Me. Rev. Stat. tit. 36, § 1231
— Returns to State Tax Assessor
Me. Rev. Stat. tit. 36, § 1232
— Proceedings on delinquency
Me. Rev. Stat. tit. 36, § 1233
— Failure to make return; penalty