APPROVED CHAPTER
MARCH 14, 2024 142
BY GOVERNOR RESOLVES
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FOUR
_____
S.P. 852 - L.D. 2024
Resolve, to Authorize the State Tax Assessor to Convey the Interest of the
State in Certain Real Estate in the Unorganized Territory
Sec. 1. State Tax Assessor authorized to convey real estate. Resolved: That
the State Tax Assessor is authorized to convey by sale the interest of the State in real estate
in the Unorganized Territory as indicated in this resolve. Except as otherwise directed in
this resolve, the sale must be made to the highest bidder subject to the following provisions.
1. In accordance with the Maine Revised Statutes, Title 36, section 943-C, at least 90
days prior to listing property for sale, the State Tax Assessor shall send a written notice to
the last known address of the former owner by United States Postal Service certified mail,
return receipt requested, and first-class mail of the right to require the sale process under
Title 36, section 943-C, subsection 3.
2. If the former owner of the property submits a written demand within 90 days after
the notification in subsection 1 in the resolve that the sale process be used, the State Tax
Assessor shall list and sell the property using the sale process described in the Maine
Revised Statutes, Title 36, section 943-C, subsection 3.
3. If the State Tax Assessor is unable to sell the property using the sale process
described in the Maine Revised Statutes, Title 36, section 943-C, subsection 3, or the
former owner does not submit a written demand under subsection 2 in the resolve within
90 days after the notification in subsection 1 in the resolve, the State Tax Assessor shall
sell the property to the highest bidder. Notice of the sale must be published 3 times prior
to the sale, once each week for 3 consecutive weeks in a newspaper in the county where
the real estate lies, except in those cases in which the sale is to be made to a specific
individual or individuals as authorized in this resolve, in which case notice need not be
published.
4. Following the sale of any property under this resolve, the State Tax Assessor shall
pay the former owner any excess sale proceeds in accordance with the Maine Revised
Statutes, Title 36, section 943-C, subsection 3.
5. A parcel may not be sold for less than the amount authorized in this resolve. If
identical high bids are received, the bid postmarked with the earliest date is considered the
highest bid.
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 If bids in the minimum amount recommended in this resolve are not received after the
notice of sale under subsection 3, the State Tax Assessor may sell the property for not less
than the minimum amount without again asking for bids if the property is sold on or before
April 1, 2025.
Employees of the Department of Administrative and Financial Services, Bureau of
Revenue Services and spouses, siblings, parents and children of employees of the Bureau
of Revenue Services are barred from acquiring from the State any of the real property
subject to this resolve.
Upon receipt of payment as specified in this resolve, the State Tax Assessor shall record
the deed in the appropriate registry at no additional charge to the purchaser before sending
the deed to the purchaser.
Abbreviations and plan and lot references are identified in the 2021 Unorganized
Territory valuation book. Parcel descriptions are as follows:
2021 MATURED TAX LIENS
T9 R5 WELS, Aroostook County
Map AR026, Plan 01, Lot 4 038260014-4
Phillips, Charles R., Jr. 122.00 acres
TAX LIABILITY
2021 $465.50
2022 $468.83
2023 $466.83
2024 (estimated) $466.83
Estimated Total Taxes $1,867.99
Interest $37.31
Costs $38.00
Deed $19.00
Total $1,962.30
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $1,962.30. If
payment is not received within 60 days after the
effective date of this resolve, sell to the highest bidder
for not less than $1,975.00.
Connor Township, Aroostook County
Page 2 - 131LR2806(03)
Map AR105, Plan 04, Lot 8 038020203-2
Mander, Robert J. 2.00 acres
TAX LIABILITY
2021 $53.20
2022 $53.58
2023 $53.35
2024 (estimated) $53.35
Estimated Total Taxes $213.48
Interest $4.26
Costs $38.00
Deed $19.00
Total $274.74
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $274.74. If
payment is not received within 60 days after the
effective date of this resolve, sell to the highest bidder
for not less than $275.00.
Bancroft Township, Aroostook County
Map AR110, Plan 01, Lot 15 030400167-1
Smith, William 0.50 acre
TAX LIABILITY
2021 $29.82
2022 $30.03
2023 $29.91
2024 (estimated) $29.91
Estimated Total Taxes $119.67
Interest $2.39
Costs $38.00
Deed $19.00
Total $179.06
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 Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $179.06. If payment
is not received within 60 days after the effective date of
this resolve, sell to the highest bidder for not less than
$200.00.
Albany Township, Oxford County
Map OX016, Plan 02, Lots 86, 87 and 178020183-3
88.1
Connor, Judy 25.00 acres with building
TAX LIABILITY
2021 $2,302.45
2022 $2,455.42
2023 $2,497.62
2024 (estimated) $2,497.62
Estimated Total Taxes $9,753.11
Interest $187.26
Costs $38.00
Deed $19.00
Total $9,997.37
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $9,997.37. If
payment is not received within 60 days after the
effective date of this resolve, sell to the highest bidder
for not less than $10,000.00.
Albany Township, Oxford County
Map OX016, Plan 02, Lot 198 178020753-2
Connor, Judy 0.20 acre
TAX LIABILITY
2021 $463.04
2022 $493.80
2023 $502.29
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 2024 (estimated) $502.29
Estimated Total Taxes $1,961.42
Interest $37.66
Costs $38.00
Deed $19.00
Total $2,056.08
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $2,056.08. If
payment is not received within 60 days after the
effective date of this resolve, sell to the highest bidder
for not less than $2,075.00.
Milton Township, Oxford County
Map OX018, Plan 04, Lots 3 and 4 178120081-5
Howe, Christopher P. 2.89 acres with building
TAX LIABILITY
2021 $135.93
2022 $144.96
2023 $147.45
2024 (estimated) $147.45
Estimated Total Taxes $575.79
Interest $11.06
Costs $38.00
Deed $19.00
Total $643.85
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $643.85. If payment
is not received within 60 days after the effective date of
this resolve, sell to the highest bidder for not less than
$650.00.
Argyle Township, Penobscot County
Map PE035, Plan 02, Lot 27.3 198012038-1
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Burns, Richard J. 3.70 acres
TAX LIABILITY
2021 $98.59
2022 $90.28
2023 $98.26
2024 (estimated) $98.26
Estimated Total Taxes $385.39
Interest $7.73
Costs $38.00
Deed $19.00
Total $450.12
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $450.12. If payment
is not received within 60 days after the effective date of
this resolve, sell to the highest bidder for not less than
$475.00.
Orneville Township, Piscataquis County
Map PI082, Plan 01, Lots 4.111 and 218212043-1
4.12
Castellano, Dominic M. 84.00 acres
TAX LIABILITY
2021 $391.30
2022 $392.45
2023 $396.47
2024 (estimated) $396.47
Estimated Total Taxes $1,576.69
Interest $31.33
Costs $38.00
Deed $19.00
Total $1,665.02
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 Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $1,665.02. If
payment is not received within 60 days after the
effective date of this resolve, sell to the highest bidder
for not less than $1,675.00.
Atkinson Township, Piscataquis County
Map PI086, Plan 09, Lot 23 210200296-1
Snable, Albert 20.00 acres
TAX LIABILITY
2021 $121.08
2022 $121.44
2023 $122.68
2024 (estimated) $122.68
Estimated Total Taxes $487.88
Interest $9.69
Costs $38.00
Deed $19.00
Total $554.57
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $554.57. If payment
is not received within 60 days after the effective date of
this resolve, sell to the highest bidder for not less than
$575.00.
T1 R1 NBKP Taunton and Raynham, Somerset County
Map SO031, Plan 02, Lot 1 258030150-1
Ames, Annabelle Tomer 0.15 acre
TAX LIABILITY
2021 $110.96
2022 $104.91
2023 $109.45
2024 (estimated) $109.45
Page 7 - 131LR2806(03)
 Estimated Total Taxes $434.77
Interest $8.76
Costs $38.00
Deed $19.00
Total $500.53
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $500.53. If payment
is not received within 60 days after the effective date of
this resolve, sell to the highest bidder for not less than
$525.00.
T3 R1 NBKP, Somerset County
Map SO034, Plan 03, Lot 7 258330010-2
Calvi, Morgan, Trustee 0.43 acre
TAX LIABILITY
2021 $219.58
2022 $207.61
2023 $216.59
2024 (estimated) $216.59
Estimated Total Taxes $860.37
Interest $17.32
Costs $38.00
Deed $19.00
Total $934.69
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $934.69. If payment
is not received within 60 days after the effective date of
this resolve, sell to the highest bidder for not less than
$950.00.
T3 R1 NBKP, Somerset County
Map SO034, Plan 03, Lot 7.1 258330166-3
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Calvi, Morgan, Trustee 0.26 acre
TAX LIABILITY
2021 $153.49
2022 $145.12
2023 $151.40
2024 (estimated) $151.40
Estimated Total Taxes $601.41
Interest $12.11
Costs $38.00
Deed $19.00
Total $670.52
Recommendation: Sell to the former owner or the