Maine Statutes

§ 36 §704 — Delinquent assessors; violation

Maine·Title 36 TAXATION·Part 2 PROPERTY TAXES·Ch. 105 CITIES AND TOWNS
Any assessor who refuses to assess a state, county or municipal tax as required by law, or who knowingly omits or fails to perform any duty imposed upon the assessor by law, commits a civil violation for which a fine not to exceed $100 may be adjudged.

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Legislative History

PL 1977, c. 696, §267 (RPR). PL 2025, c. 113, Pt. D, §21 (AMD).

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