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.
36 §762. Collections completed by new collectors
§762. Collections completed by new collectors When new tax collectors are chosen and sworn before the former officers have perfected their collections, the latter shall complete the same, as if others had not been chosen and sworn.
36 §763. Settlement procedure; removal from municipality; resignation
§763. Settlement procedure; removal from municipality; resignation When a tax collector asks the municipal officers to resign the position of tax collector, or when a tax collector has removed, or in the judgment of the municipal officers is about to remove from the municipality before the time set for perfecting his collections, said officers may […]
36 §764. — incapacity
§764. — incapacity When a tax collector becomes mentally ill, has a guardian or by bodily infirmities is incapable of performing the duties of his office before completing the collection, the municipal officers may demand and receive the tax lists from any person in possession thereof, settle for the money received thereon and discharge said […]
36 §765. — death
§765. — death If a tax collector dies without perfecting the collection of taxes committed to him, his executor or administrator, within 2 months after his acceptance of the trust, shall settle with the municipal officers for what was received by the deceased in his lifetime. For the amount so received, such executor or administrator […]
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 […]