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Town of Falmouth, Maine
271 Falmouth Road
Falmouth, ME 04105
town@town.falmouth.me.us
(207) 781-5253

 
Personal Property/Business Equipment Law
TITLE 36 M.R.S.A.

ยง601.~Personal property; defined
Personal property for the purposes of taxation includes all tangible goods and chattels wheresoever they are and all vessels, at home or abroad. ~

ยง706.~Taxpayers to list property, notice, penalty, verification
Before making an assessment, the assessor or assessors, the chief assessor of a primary assessing area or the State Tax Assessor in the case of the unorganized territory may give seasonable notice in writing to all persons liable to taxation in the municipality, primary assessing area or the unorganized territory to furnish to the assessor or assessors, chief assessor or State Tax Assessor true and perfect lists of all their estates, not by law exempt from taxation, of which they were possessed on the first day of April of the same year.~ [1977, c. 509, ยง 13 (rpr).]  
The notice to owners may be by mail directed to the last known address of the taxpayer or by any other method that provides reasonable notice to the taxpayer.~ [1977, c. 509, ยง 13 (rpr).]  
If notice is given by mail and the taxpayer does not furnish the list, he is barred of his right to make application to the assessor or assessors, chief assessor or State Tax Assessor or any appeal therefrom for any abatement of his taxes, unless he furnishes the list with his application and satisfies them that he was unable to furnish it at the time appointed.~ [1981, c. 30, ยง 1 (rpr).]  
The assessor or assessors, chief assessor or State Tax Assessor may require the person furnishing the list to make oath to its truth, which oath any of them may administer, and may require him to answer in writing all proper inquiries as to the nature, situation and value of his property liable to be taxed in the State; and a refusal or neglect to answer such inquiries and subscribe the same bars an appeal, but such list and answers shall not be conclusive upon the assessor or assessors, chief assessor or the State Tax Assessor.~ [1977, c. 50., ยง 13 (rpr).]  
If the assessor or assessors, chief assessor or the State Tax Assessor fail to give notice by mail, the taxpayer is not barred of his right to make application for abatement provided that upon demand the taxpayer shall answer in writing all proper inquiries as to the nature, situation and value of his property liable to be taxed in the State; and a refusal or neglect to answer the inquiries and subscribe the same bars an appeal, but the list and answers shall not be conclusive upon the assessor or assessors, chief assessor or the State Tax Assessor.~ [1981, c. 30, ยง 2 (rpr).]  



 

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