2005 Maine Code - §701 — Annual estimates for county taxes


    Except as otherwise provided, the county commissioners shall make the county estimates and cause the taxes to be assessed as follows. [1987, c. 737, Pt. A, §2 (new); Pt. C, §106 (new); 1989, c. 6 (amd); c. 9, §2 (amd); c. 104, Pt. C, §§8, 10 (amd).]

      1. Forms. The county estimates must be made in the manner approved by the Department of Audit. [2003, c. 105, §1 (amd).]
      2. Preparation of estimates. In order to assess a county tax, the county commissioners, prior to November 7th in each year, shall prepare estimates of the sums necessary to pay the expenses which have accrued or may probably accrue for the coming year, including the building and repairing of jails, courthouses and appurtenances, with the debts owed by their counties.

The estimates must be drawn so as to authorize the appropriations to be made to each department or agency of the county government for the year. The estimates must provide specific amounts for personal services, contractual services, commodities, debt service and capital expenditures.
[1987, c. 737, Pt. A, §2 (new); Pt. C, §106 (new); 1989, c. 6 (amd); c. 9, §2 (amd); c. 104, Pt. C, §§8, 10 (amd).]
      3. Public hearing. The county commissioners shall hold a public hearing in the county on these estimates before December 31st. They shall publish a notice of the hearing at least 10 days before the hearing in a newspaper of general circulation within the county. Written notice and a copy of the estimates must be sent by mail or delivered in person to the clerk of each municipality in the county at least 10 days before the hearing. The municipal clerk shall notify the municipal officers of the receipt of the estimates.[2003, c. 696, §6 (amd).]
      4. Meeting with legislative delegation.[2003, c. 696, §7 (rp).]

Section History:

PL 1987,  Ch. 737,   §A2,C106 (NEW).
PL 1989,  Ch. 6,   § (AMD).
PL 1989,  Ch. 9,   §2 (AMD).
PL 1989,  Ch. 23,   § (AMD).
PL 1989,  Ch. 104,   §C8,10 (AMD).
PL 2003,  Ch. 105,   §1 (AMD).
PL 2003,  Ch. 696,   §6,7 (AMD).

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