APPROVED CHAPTER
JUNE 20, 2025 94
BY GOVERNOR RESOLVES
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 5 - L.D. 41
Resolve, Authorizing 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 sale process under Title 36, section
943-C, subsection 3.
2. After 90 days, the State Tax Assessor shall list and sell the property with a real
estate broker or agent licensed under Title 32, chapter 114 using the sale process described
in the Maine Revised Statutes, Title 36, section 943-C, subsection 3.
3. If, after 3 attempts, the State Tax Assessor is unable to contract with a real estate
broker or agent for the sale of the property, or the broker or agent is unable to sell the
property within 12 months after listing, the State Tax Assessor shall sell the property to the
highest bidder for an amount not less than the outstanding taxes, interest, deed and other
costs. 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this resolve, in which case notice need not be published.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.
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
August 1, 2026.
Page 1 - 132LR0157(03)
 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 2022 Unorganized
Territory valuation book. Parcel descriptions are as follows:
2022 MATURED TAX LIENS
E Township, Aroostook County
Map AR108, Plan 03, Lot 13.1 031600078-2
Durost, Charles E., Avis R. and Troy 10.00 acres with building
TAX LIABILITY
2022 $95.64
2023 $194.81
2024 $295.50
2025 (estimated) $295.50
Estimated Total Taxes $881.45
Interest $20.20
Costs $38.00
Deed $19.00
Total $958.65
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Bancroft Township, Aroostook County
Map AR110, Plan 03, Lot 14 030400196-1
Page 2 - 132LR0157(03)
McLaughlin, Jay R. 241.00 acres, 90% ownership
TAX LIABILITY
2022 $321.10
2023 $322.07
2024 $426.97
2025 (estimated) $426.97
Estimated Total Taxes $1,497.11
Interest $32.15
Costs $38.00
Deed $19.00
Total $1,586.26
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Albany Township, Oxford County
Map OX016, Plan 02, Lot 183.2 178022044-1
Savage, Michelle L. and Michael L. 1.54 acres
TAX LIABILITY
2022 $116.00
2023 $118.00
2024 $121.41
2025 (estimated) $121.41
Estimated Total Taxes $476.82
Interest $11.68
Costs $38.00
Deed $19.00
Total $545.50
Page 3 - 132LR0157(03)
 Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Milton Township, Oxford County
Map OX018, Plan 04, Lot 2 178120109-3
Bennett, Michael 0.20 acre
TAX LIABILITY
2022 $50.27
2023 $51.14
2024 $52.08
2025 (estimated) $52.08
Estimated Total Taxes $205.57
Interest $5.07
Costs $38.00
Deed $19.00
Total $267.64
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Kingman Township, Penobscot County
Map PE036, Plan 03, Lot 48 and 52 198080150-6
Talarico, Massimo and Kristen 1.36 acres
Spaulding
Page 4 - 132LR0157(03)
 TAX LIABILITY
2022 $80.04
2023 $87.11
2024 $102.26
2025 (estimated) $102.26
Estimated Total Taxes $371.67
Interest $8.28
Costs $38.00
Deed $19.00
Total $436.95
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Grand Falls Township, Penobscot County
Map PE037, Plan 03, Lot 47 192500095-1
Oldenburg, Norman 0.23 acre
TAX LIABILITY
2022 $39.24
2023 $42.70
2024 $41.45
2025 (estimated) $41.45
Estimated Total Taxes $164.84
Interest $4.06
Costs $38.00
Deed $19.00
Total $225.90
Page 5 - 132LR0157(03)
 Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Prentiss Township, Penobscot County
Map PE038, Plan 04, Lot 21 195400379-1
Currier, George 0.11 acre with building
TAX LIABILITY
2022 $115.31
2023 $125.50
2024 $134.90
2025 (estimated) $134.90
Estimated Total Taxes $510.61
Interest $11.94
Costs $38.00
Deed $19.00
Total $579.55
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Greenfield Township, Penobscot County
Map PE039, Plan 04, Lot 14.11 192700148-1
Bergeron, Marguerite 1.00 acre with building
Page 6 - 132LR0157(03)
 TAX LIABILITY
2022 $238.88
2023 $259.99
2024 $243.52
2025 (estimated) $243.52
Estimated Total Taxes $985.91
Interest $24.73
Costs $38.00
Deed $19.00
Total $1,067.64
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Orneville Township, Piscataquis County
Map PI082, Plan 01, Lot 54.1 218210477-2
Jaffee, David 2.00 acres with building
TAX LIABILITY
2022 $95.82
2023 $96.81
2024 $97.62
2025 (estimated) $97.62
Estimated Total Taxes $387.87
Interest $9.62
Costs $38.00
Deed $19.00
Total $454.49
Page 7 - 132LR0157(03)
 Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Long Pond Township, Somerset County
Map SO034, Plan 02, Lot 10 258330039-4
Rankin, Gregory K. 1.45 acres, 50% ownership
TAX LIABILITY
2022 $301.84
2023 $314.90
2024 $424.33
2025 (estimated) $424.33
Estimated Total Taxes $1,465.40
Interest $30.71
Costs $38.00
Deed $19.00
Total $1,553.11
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for the outstanding
taxes, interest, deed and other costs if payment is
received within 90 days of the effective date of this
resolve. If the payment is not received from the former
owner or the former owner's heirs or devisees, list and
sell the property in accordance with the Maine Revised
Statutes, Title 36, section 943-C.
Concord Township, Somerset County
Map SO081, Plan 01, Lot 46.2 258180037-1
Gozdek, Joseph, Jr. 0.39 acre
Page 8 - 132LR0157(03)
 TAX LIABILITY
2022 $72.87
2023 $76.02
2024 $83.15
2025 (estimated) $83.15
Estimated Total Taxes $315.19
Interest $7.41
Costs