Me. Stat. tit. 36 § 604
Current through 131st (2023-2024) Legislature Chapter 684
When personal property is mortgaged, pledged or conveyed with the seller retaining title for security purposes, it shall, for the purposes of taxation, be deemed the property of the person who has it in possession, and it may be distrained for the tax thereon.
36 M.R.S. § 604