Maine Revised Statutes Title 36 Sec. 702 – Assessors’ liability
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Maine Revised Statutes Title 36 Sec. 702
- Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
Assessors of municipalities and primary assessing areas are not responsible for the assessment of any tax which they are by law required to assess; but the liability shall rest solely with the municipality for whose benefit the tax was assessed, and the assessors shall be responsible only for their own personal faithfulness and integrity. [PL 1973, c. 620, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §14 (AMD).