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 §751. County taxes; collection
§751. County taxes; collection The tax collector shall collect county taxes and pay those taxes to the treasurer of the municipality as other taxes are paid. [PL 2021, c. 531, Pt. B, §3 (AMD).] SECTION HISTORY PL 2021, c. 531, Pt. B, §3 (AMD).
36 §752. — payment
§752. — payment On or before the first day of September in each year, the Treasurer of State shall issue his warrant to the treasurer of each municipality requiring him to transmit and pay to the Treasurer of State, on or before the time fixed by law, that municipality’s proportion of the state tax for […]
36 §753. Municipal tax commitment; form
§753. Municipal tax commitment; form The State Tax Assessor shall annually, before April 1st, prescribe the form of the municipal tax commitment to be used by municipal assessors in committing property taxes to the municipal tax collector. [P&SL 1975, c. 78, §21 (AMD).] SECTION HISTORY PL 1973, c. 66, §§11-14 (AMD). PL 1973, c. […]
36 §754. — lost or destroyed
§754. — lost or destroyed When a warrant for the collection of taxes has been lost or destroyed, the assessors or, in the case of primary assessing areas, the municipal officers may issue a new warrant, which shall have the same force as the original. [PL 1973, c. 695, §17 (AMD).] SECTION HISTORY PL […]
36 §755. Bond
§755. Bond The municipal officers shall require each tax collector to give a corporate surety bond for the faithful discharge of his duty, to the inhabitants of the municipality, in the sum, and with such sureties as the municipal officers approve. The tax collector may furnish a bond signed by individuals if such individuals submit […]