36 §766. Warrant for completion of collection; form
§766. Warrant for completion of collection; form The State Tax Assessor shall prescribe the form of the warrant to be used by the assessors or municipal officers for the completion of the collection of taxes under sections 763 to 765. [PL 1975, c. 765, §14 (RPR).] SECTION HISTORY PL 1973, c. 620, §§29-30 (AMD). […]
36 §756. Compensation
§756. Compensation When municipalities choose tax collectors, they may agree what sum shall be allowed for performance of their duties. If the basis of compensation agreed upon is a percentage of tax collections, such percentage shall be computed only upon the cash collections of taxes committed to him. Tax liens filed but not discharged prior […]
36 §757. Receipts for taxes
§757. Receipts for taxes When a tax is paid to a tax collector, he shall prepare a receipt for each payment; and upon reasonable request therefor, shall furnish a copy of such receipt to the taxpayer.
36 §757-A. Collector to furnish certificate to boat registration applicants (REPEALED)
§757-A. Collector to furnish certificate to boat registration applicants (REPEALED) SECTION HISTORY PL 1967, c. 480, §2 (NEW). PL 1969, c. 558, §2 (RP).
36 §758. Notification to assessors of invalid tax
§758. Notification to assessors of invalid tax Tax collectors and municipal treasurers on receipt of information that a tax may be invalid by reason of error, omission or irregularity in assessment shall at once notify the assessors or the chief assessor of the primary assessing area in writing stating the name of the proper party […]
36 §759. Accounting; penalties
§759. Accounting; penalties Every tax collector shall, on the last day of each month, pay to the municipal treasurer all moneys collected by him, and once in 2 months at least shall exhibit to the municipal officers a just and true account of all moneys received on taxes committed to him and excise taxes collected […]
36 §759-A. Prohibition on commingling funds
§759-A. Prohibition on commingling funds A tax collector is prohibited from commingling personal funds with any funds collected for a municipality while performing the duty of tax collector. [PL 2009, c. 193, §3 (NEW).] SECTION HISTORY PL 2009, c. 193, §3 (NEW).
36 §760. Perfection of collections
§760. Perfection of collections Municipal assessors, or municipal officers in the case of primary assessing areas, shall specify in the collector’s warrant the date on or before which the tax collector shall perfect his collections. Such date shall not be less than one year from the date of the commitment of taxes. In the event […]
36 §760-A. Minor or burdensome amounts
§760-A. Minor or burdensome amounts 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 […]
36 §761. — failure; action
§761. — failure; action An action against a tax collector for failure to perfect his tax collections shall be commenced within 6 years after the date of such collector’s warrant.