36 §714. State-municipal revenue sharing aid
§714. State-municipal revenue sharing aid The assessors shall deduct from the total amount required to be assessed an amount equal to the amount that the municipal officers estimate will be received under Title 30-A, section 5681, during the municipal fiscal year. [PL 1987, c. 737, Pt. C, §§78, 106 (AMD); PL 1989, c. 6 […]
36 §709-A. Primary assessing areas; assessment and commitment
§709-A. Primary assessing areas; assessment and commitment The municipal officers after receipt of the valuation lists from the primary assessing areas shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax, make perfect lists thereof and commit the same, when completed and signed by […]
36 §709-B. Extension of commitment time limit for 1977 (REPEALED)
§709-B. Extension of commitment time limit for 1977 (REPEALED) SECTION HISTORY PL 1977, c. 48, §5 (NEW). PL 1977, c. 625, §10 (RP).
36 §710. Overlay
§710. Overlay The assessors or, in primary assessing areas, the municipal officers may assess on the estates such sum above the sum necessary for them to assess, not exceeding 5% thereof as a fractional division renders convenient, and certify that fact to their municipal treasurer. [PL 1973, c. 695, §13 (AMD).] SECTION HISTORY PL […]
36 §711. Assessment record
§711. Assessment record The assessors or, in primary assessing areas, the municipal officers shall make a record of their assessment and of the invoice and valuation from which it was made. Before the taxes are committed to the officer for collection, they shall deposit such record, or a copy of it, in the assessor’s office, […]
36 §712. Certificate of assessment
§712. Certificate of assessment When the assessors or, in primary assessing areas, the municipal officers have assessed any tax and committed it to the tax collector, they shall return to the appropriate treasurer a certificate thereof with the name of such officer. [PL 1973, c. 695, §14 (AMD).] SECTION HISTORY PL 1973, c. 620, […]
36 §713. Supplemental assessments
§713. Supplemental assessments Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates liable to taxation have been omitted from assessment or any tax on estates is invalid or void by reason of illegality, error or irregularity in assessment. A supplemental assessment may be made […]
36 §713-A. Certain supplemental assessments
§713-A. Certain supplemental assessments Notwithstanding section 713, when a municipality has foreclosed on a parcel of real estate and the owner recovers the real estate because of errors in the lien and foreclosure process, supplemental assessments may be made for any year back to the year of the foreclosure which is determined to be erroneous. […]
36 §713-B. Penalties assessed as supplemental assessments
§713-B. Penalties assessed as supplemental assessments Penalties imposed under section 581, 1112‑C or 1138 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty. [PL 2021, c. 630, Pt. C, §10 (AMD).] SECTION HISTORY PL 1993, c. 452, §6 (NEW). PL 2021, c. […]
36 §704. Delinquent assessors; violation
§704. Delinquent assessors; violation Any assessor who refuses to assess a state, county or municipal tax as required by law, or shall knowingly omit or fail to perform any duty imposed upon him by law, commits a civil violation for which a forfeiture not to exceed $100 may be adjudged. [PL 1977, c. 696, […]