Maine Statutes

§ 36 §760-A — Minor or burdensome amounts

Maine § 36 §760-A
JurisdictionMaine
Title 36TAXATION
Part 2PROPERTY TAXES
Ch. 105CITIES AND TOWNS

This text of Maine § 36 §760-A (Minor or burdensome amounts) 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 §760-A (2026).

Text

1.Not collected. After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize the municipal treasurer to remove those taxes from the municipal books.
2.Discharged. Collectors shall identify the unpaid taxes discharged under subsection 1 on the tax lists.

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Legislative History

PL 1991, c. 231 (NEW).

Nearby Sections

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Bluebook (online)
Maine § 36 §760-A, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A7760-A.