Maine Revised Statutes Title 36 Sec. 758 – Notification to assessors of invalid tax
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Terms Used In Maine Revised Statutes Title 36 Sec. 758
- in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
- 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 collectors and municipal treasurers on receipt of information that a tax may be invalid by reason of error, omission or irregularity in assessment shall at once notify the assessors or the chief assessor of the primary assessing area in writing stating the name of the proper party to be assessed, if known, and the reason why such tax is believed to be invalid, in order that a supplemental assessment may be made. [PL 1973, c. 620, §26 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §26 (AMD).