Maine Statutes
§ 36 §801 — Sheriff may collect taxes
If at the time of the completion of the assessment a tax collector has not been chosen or appointed, or if the tax collector neglects to collect a state or county tax, the sheriff of the county shall collect it, on receiving an assessment thereof, with a warrant under the hands of the municipal assessors, or in the case of primary assessing areas, the municipal officers, or the assessors appointed in accordance with section 705, as the case may be.
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Legislative History
PL 1973, c. 620, §31 (AMD). PL 1973, c. 695, §21 (AMD).
Nearby Sections
15
§ 36 §801
Sheriff may collect taxes§ 36 §802
Proceedings by sheriff§ 36 §841
Abatement procedures§ 36 §841-A
Abatement by municipal officers; procedure§ 36 §841-C
Hearing§ 36 §842
Notice of decision§ 36 §843
Appeals§ 36 §843-A
Appeals to Forestry Appeal Board§ 36 §843-B
Hearing§ 36 §844
Appeals to county commissioners§ 36 §844-A
Board of Assessment Review§ 36 §844-B
Definitions§ 36 §844-C
Composition