Maine Revised Statutes Title 36 Sec. 760-A – Minor or burdensome amounts
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1. Not collected. After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize the municipal treasurer to remove those taxes from the municipal books.
[PL 1991, c. 231 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 760-A
- 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
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Personal property: All property that is not real property.
- 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
2. Discharged. Collectors shall identify the unpaid taxes discharged under subsection 1 on the tax lists.
[PL 1991, c. 231 (NEW).]
SECTION HISTORY
PL 1991, c. 231 (NEW).