Maine Revised Statutes Title 36 Sec. 709-A – Primary assessing areas; assessment and commitment
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Terms Used In Maine Revised Statutes Title 36 Sec. 709-A
- Contract: A legal written agreement that becomes binding when signed.
- Estates: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
- in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
- Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72
- Municipal officers: means the mayor, councillors and aldermen of cities, the members of the select board of towns and the assessors of plantations. 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
- Tax collector: shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office. See Maine Revised Statutes Title 36 Sec. 501
The municipal officers after receipt of the valuation lists from the primary assessing areas shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax, make perfect lists thereof and commit the same, when completed and signed by a majority of them, to the tax collector of their municipality, if any, otherwise to the sheriff of the county or his deputy, with a warrant under their hands in the form prescribed by section 753. [PL 1973, c. 788, §184 (AMD).]
The municipal officers may delegate the preparation of such lists to any municipal employee, appropriately designated in writing, or may contract with the primary assessing area for the preparation of such lists. [PL 1973, c. 620, §19 (NEW).]
SECTION HISTORY
PL 1973, c. 620, §19 (NEW). PL 1973, c. 788, §184 (AMD).