My road association is also both a "13B" and an "MRSA23" entity. It was formed 12 years ago as a 13B apparently before MRSA23 3101-3106 became law. I was not a "member" of the Association in years one thru six since I did not own property on the road. I purchased property on the road in year seven and was elected Road Commissioner in year eight. The association was operating as a MRSA23 statutory association at that time. (We have continued to do so since.) By reviewing old records, namely uncovering the original Articles of Incorporation and an Annual Report filing with the Secretary of State, I learned, i.e. "discovered", that we were also a 13B. However no action other than the Annual Report filing was ever taken as best as I can tell. 13B is reasonably specific in stating that Officers and Directors are required. It does not appear to me that bylaws are required and we do not have any nor do we want any at this time. We essentially operate via majority vote at the annual meeting in the place of bylaws. 

In an attempt to be compliant with 13B for two years now, at our annual meeting, we have voted for and elected six Directors who as Directors have elected a President and a Secretary/Treasurer. The same six by a separate ballot of all members/property owners in the MRSA23 Association have elected four of the same individuals as Directors, the same individual as Secretary/Treasurer and the 13B non-profit President as Road Commissioner. These same six individuals form both "Boards" and which so far have "agreed with themselves" on actions to be taken. So far no one has suggested that our complicated structure may be "illegal" and I don't think it is. We have tried to comply with both laws.

I, however, would like to learn more on how 13B provides "additional liability protection". We have a liabilty insurance policy with is meant to cover Officers and Directors but (thank goodness) have not had to rely on it so far. Have you received anything in writing from an attorney in this regard? I feel that 13B does very little if anything for us and prefer MRSA23 since guidelines for collection of unpaid road maintenance fees is easy to follow and can be accomplished without an attorney. We are "three for three" using the collection procedure stated in MRSA23.

I'm also interested in the income tax filing requirements of 13B versus MRSA23; any thoughts on that subject?

Good luck to you and your "vocal minority"!