Maine Revised Statutes Title 36 Sec. 709 – Assessment and commitment
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Terms Used In Maine Revised Statutes Title 36 Sec. 709
- Estates: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
- Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72
- 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
- Tax collector: shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office. See Maine Revised Statutes Title 36 Sec. 501
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
The assessors shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax payable during the municipal year for which municipal taxes are being raised, make perfect lists thereof and commit the same, when completed and signed by a majority of them, to the tax collector of their municipality, if any, otherwise to the sheriff of the county or his deputy, with a warrant under their hands, in the form prescribed by section 753. [PL 1975, c. 651, §7 (AMD).]
SECTION HISTORY
PL 1969, c. 433, §97 (AMD). PL 1971, c. 46, §1 (AMD). PL 1973, c. 66, §9 (AMD). PL 1975, c. 651, §7 (AMD).