Maine Statutes
§ 36 §471 — Area, body politic
The primary assessing district shall be composed of those municipalities named in the order issued by the State Tax Assessor. The residents of a primary assessing district are a body corporate and politic which may sue or be sued, appoint attorneys and adopt a seal.
Where only one municipality is designated as a primary assessing unit, the municipality shall be the body corporate and the municipal officers the governing board, with the administration provisions of the assessing function to be enacted through municipal ordinance or charter provisions. Where a municipality is designated as a primary assessing unit, sections 472 to 474 shall not apply.
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Legislative History
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §14 (AMD).
Nearby Sections
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§ 36 §4041
State defined§ 36 §4042
Proof of payment filed in Probate Court§ 36 §4043
Form of proof; failure to file§ 36 §4044
Violations§ 36 §4045
Reciprocity§ 36 §4046
Remission orders allowed§ 36 §4061
Applicability of provisions§ 36 §4062
Definitions§ 36 §4063
Tax on estate of resident§ 36 §4063-A
Tax on estate of resident§ 36 §4064
Tax on estate of nonresident§ 36 §4064-A
Tax on estate of nonresident