Maine § 36 §756 Compensation

Maine Statutes

§ 36 §756 — Compensation

Maine § 36 §756

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 105CITIES AND TOWNS

This text of Maine § 36 §756 (Compensation) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §756 (2026).

Text

When a municipality chooses a tax collector, the municipality and the tax collector may agree what sum is allowed for performance of the tax collector's duties. If the basis of compensation is a percentage of tax collections, such percentage must be computed only upon the cash collections of taxes committed to the tax collector. Tax liens filed but not discharged prior to the time that the tax collector is to perfect the tax collector's collections and the amounts paid by the municipality to the tax collector upon the sale of tax deeds may not be included in computing such percentage. This section may not be construed as relieving the tax collector from the duty of perfecting liens for the benefit of the municipality by one of the methods prescribed by law in all cases in which taxes on re

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When a municipality chooses a tax collector, the municipality and the tax collector may agree what sum is allowed for performance of the tax collector's duties. If the basis of compensation is a percentage of tax collections, such percentage must be computed only upon the cash collections of taxes committed to the tax collector. Tax liens filed but not discharged prior to the time that the tax collector is to perfect the tax collector's collections and the amounts paid by the municipality to the tax collector upon the sale of tax deeds may not be included in computing such percentage. This section may not be construed as relieving the tax collector from the duty of perfecting liens for the benefit of the municipality by one of the methods prescribed by law in all cases in which taxes on real estate remain unpaid.