APPROVED CHAPTER
MARCH 19, 2026 145
BY GOVERNOR RESOLVES
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-SIX
_____
H.P. 1388 - L.D. 2075
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 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 the Maine Revised Statutes, Title 32, chapter 114
using the sale process described in 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this resolve, in which case notice need not be published.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, 2027.
Page 1 - 132LR2673(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 2023 unorganized
territory valuation book. Parcel descriptions are as follows:
2023 MATURED TAX LIENS
Sinclair Township, Aroostook County
Map AR021, Plan 10, Lot 86 038982003
1198-7215
Camp Spirit, LLC 7.30 acres with building
TAX LIABILITY
2023 $2,219.16
2024 $2,749.83
2025 $2,070.23
2026 (estimated) $2,070.23
Estimated Total Taxes $9,109.45
Interest $565.18
Costs $38.00
Deed $25.00
Total $9,737.63
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $9,737.63. If
payment is not received within 90 days after the
effective date of this resolve, sell to the highest bidder
for not less than $9,750.00.
T20 R11 & R12 WELS (Big Twenty Township), Aroostook County
Map AR078, Plan 02, Lot 4 038010084
1201-1250
Gaz Bar US, Inc. 3.79 acres
Page 2 - 132LR2673(03)
 TAX LIABILITY
2021 $51.08
2022 $52.17
2023 $51.95
2024 $66.66
2025 $64.58
2026 (estimated) $64.58
Estimated Total Taxes $351.02
Interest $28.55
Costs $76.00
Deed $25.00
Total $480.57
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $480.57. If payment
is not received within 90 days after the effective date of
this resolve, sell to the highest bidder for not less than
$500.00.
T20 R11 & R12 WELS (Big Twenty Township), Aroostook County
Map AR078, Plan 02, Lots 4.1 & 5 038010010
1213-5154
Gaz Bar US, Inc. 2.81 acres with building
TAX LIABILITY
2021 $180.81
2022 $182.10
2023 $181.33
2024 $225.83
2025 $195.43
2026 (estimated) $195.43
Estimated Total Taxes $1,160.93
Interest $99.14
Costs $76.00
Deed $25.00
Total $1,361.07
Page 3 - 132LR2673(03)
 Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $1,361.07. If
payment is not received within 90 days after the
effective date of this resolve, sell to the highest bidder
for not less than $1,375.00.
T4 R3 BKP WKR (Wyman Township), Franklin County
Map FR004, Plan 02, Lot 99 078280191
1411-5387
Purtle, Thomas 0.23 acre
TAX LIABILITY
2023 $182.28
2024 $167.11
2025 $180.10
2026 (estimated) $180.10
Estimated Total Taxes $709.59
Interest $41.73
Costs $38.00
Deed $25.00
Total $814.32
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $814.32. If payment
is not received within 90 days after the effective date of
this resolve, sell to the highest bidder for not less than
$825.00.
Freeman Township, Franklin County
Map FR025, Plan 02, Lots 162.62 & 078082059
162.63 1197-4373
Pinkham, Mark 14.00 acres
TAX LIABILITY
2023 $60.49
2024 $174.85
Page 4 - 132LR2673(03)
 2025 $311.42
2026 (estimated) $311.42
Estimated Total Taxes $858.18
Interest $28.76
Costs $38.00
Deed $25.00
Total $949.94
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $949.94. If payment
is not received within 90 days after the effective date of
this resolve, sell to the highest bidder for not less than
$950.00.
Albany Township, Oxford County
Map OX016, Plan 01, Lot 109 178020370
1214-5868
Conery, Robert, Jr. 1.40 acres with building
TAX LIABILITY
2023 $116.87
2024 $138.00
2025 $233.48
2026 (estimated) $233.48
Estimated Total Taxes $721.83
Interest $29.16
Costs $38.00
Deed $25.00
Total $813.99
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $813.99. If payment
is not received within 90 days after the effective date of
this resolve, sell to the highest bidder for not less than
$825.00.
Kingman Township, Penobscot County
Page 5 - 132LR2673(03)
Map PE036, Plan 01, Lot 3.2 198080029
1218-0040
Whitehead, Donald 0.83 acre with building
TAX LIABILITY
2023 $114.26
2024 $128.53
2025 $161.76
2026 (estimated) $161.76
Estimated Total Taxes $566.31
Interest $28.06
Costs $38.00
Deed $25.00
Total $657.37
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $657.37. If payment
is not received within 90 days after the effective date of
this resolve, sell to the highest bidder for not less than
$675.00.
Kingman Township, Penobscot County
Map PE036, Plan 03, Lots 118 & 119 198080295
1201-6033
Osgood, Keith and Helen 0.55 acre with building
TAX LIABILITY
2023 $182.05
2024 $214.16
2025 $324.37
2026 (estimated) $324.37
Estimated Total Taxes $1,044.95
Interest $45.47
Costs $38.00
Deed $25.00
Total $1,153.42
Page 6 - 132LR2673(03)
 Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $1,153.42. If
payment is not received within 90 days after the
effective date of this resolve, sell to the highest bidder
for not less than $1,175.00.
Kingman Township, Penobscot County
Map PE036, Plan 03, Lot 143 198080097
1212-0663
Keith, Helen M. and Perry, Patricia A. 1.75 acres
TAX LIABILITY
2023 $89.00
2024 $104.72
2025 $150.35
2026 (estimated) $150.35
Estimated Total Taxes $494.42
Interest $22.23
Costs $38.00
Deed $25.00
Total $579.65
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $579.65. If payment
is not received within 90 days after the effective date of
this resolve, sell to the highest bidder for not less than
$600.00.
Prentiss Township, Penobscot County
Map PE038, Plan 11, Lot 21 195400197
1197-9190
Keough, George and Santiago, Damian 41.00 acres
TAX LIABILITY
2023 $244.53
Page 7 - 132LR2673(03)
 2024 $305.42
2025 $292.10
2026 (estimated) $292.10
Estimated Total Taxes $1,134.15
Interest $62.45
Costs $38.00
Deed $25.00
Total $1,259.60
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $1,259.60. If
payment is not received within 90 days after the
effective date of this resolve, sell to the highest bidder
for not less than $1,275.00.
Greenfield Township, Penobscot County
Map PE039, Plan 08, Lot 67.3 192700339
1231-5069
Dagostino, David and James 2.60 acres
TAX LIABILITY
2023 $61.58
2024 $64.54
2025 $105.56
2026 (estimated) $105.56
Estimated Total Taxes $337.24
Interest $14.74
Costs $38.00
Deed $25.00
Total $414.98
Recommendation: Sell to the former owner or the
former owner's heirs or devisees for $414.98. If payment
is not received within 90 days after the effective date of
this resolve, sell to the highest bidder for not less than
$425.00.
Page 8 - 132LR2673(03)
 Elliotsville Township, Piscataquis County
Map PI084, Plan 02, Lot 34 2108001