§ 30-A §5228 — Assessments

1.
Assessments.
A municipality or plantation may estimate and make the following assessments:
2.
Notice and hearing.
Before estimating and making an assessment under subsection 1, the municipality or plantation must give notice and hold a hearing. Notice of the hearing must be published at least 10 days before the hearing in a newspaper of general circulation within the municipality or plantation. The notice must include:
3.
Apportionment formula.
A municipality or plantation may adopt ordinances apportioning the value of improvements within a development district according to a formula that reflects actual benefits that accrue to the various properties because of the development and maintenance.
4.
Increase of assessments and extension of time limits.
A municipality or plantation may increase assessments or extend the specified period after notice and hearing as required under subsection 2.
5.
Collection.
Assessments made under this section must be collected in the same manner as municipal or plantation taxes. The constable or municipal tax collector or plantation assessor has all the authority and powers by law to collect the assessments. If any property owner fails to pay any assessment or part of an assessment on or before the dates required, the municipality or plantation has all the authority and powers to collect the delinquent assessments vested in the municipality or plantation by law to collect delinquent municipal or plantation taxes.

Legislative History

PL 2001, c. 669, §1 (NEW). PL 2011, c. 101, §21 (AMD).