Maine Statutes
§ 36 §760 — Perfection of collections
Municipal assessors, or municipal officers in the case of primary assessing areas, shall specify in the tax collector's warrant the date on or before which the tax collector must perfect collections. Such date may not be less than one year from the date of the commitment of taxes. In the event that a time is not specified in the tax collector's warrant, tax collectors shall perfect their collections within 2 years after the date of the commitment of taxes.
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Legislative History
PL 1973, c. 620, §27 (AMD). PL 1973, c. 695, §19 (AMD). PL 2025, c. 113, Pt. D, §30 (AMD).
Nearby Sections
15
§ 36 §700-A
Additional municipal compensation§ 36 §700-B
Adjustments to revenue§ 36 §701
Rules for assessment§ 36 §701-A
Just value defined§ 36 §702
Assessors' liability§ 36 §703
Select board to act as assessors§ 36 §704
Delinquent assessors; violation§ 36 §707
Exempt property; inventory required§ 36 §708-A
Certification of valuation lists