Terms Used In Maine Revised Statutes Title 36 Sec. 705

  • Estates: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
  • Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501
  • Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
If for 3 months after any warrant for a county tax has been issued, a municipality that is not part of a primary assessing area or is not a primary assessing area has neglected to choose assessors, or the assessors chosen have neglected to assess and certify such tax, the treasurer of the county in which that municipality is located may so notify the county commissioners. [PL 2021, c. 531, Pt. B, §2 (AMD).]
On receipt of such notification the county commissioners shall appoint 3 or more suitable persons in the county to be assessors for such municipality. New warrants must be issued to those assessors; those warrants supersede the county warrants originally issued to the assessors of the delinquent municipality. [PL 2021, c. 531, Pt. B, §2 (AMD).]
Assessors appointed under this section must be duly sworn; are subject to the same duties and penalties as other assessors; and shall assess upon the polls and estates of the municipality its due proportion of county taxes and such reasonable charges for time and expense in making the assessment as the county commissioners may approve; such charges must be paid from the county treasury. [PL 2021, c. 531, Pt. B, §2 (AMD).]
SECTION HISTORY

PL 1973, c. 620, §15 (AMD). PL 2021, c. 531, Pt. B, §2 (AMD).
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