Maine Revised Statutes Title 36 Sec. 760 – Perfection of collections
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Maine Revised Statutes Title 36 Sec. 760
- 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
- 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
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
Municipal assessors, or municipal officers in the case of primary assessing areas, shall specify in the collector’s warrant the date on or before which the tax collector shall perfect his collections. Such date shall not be less than one year from the date of the commitment of taxes. In the event that no time is specified in the collector’s warrant, tax collectors shall perfect their collections within 2 years after the date of the commitment of taxes. [PL 1973, c. 695, §19 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §27 (AMD). PL 1973, c. 695, §19 (AMD).