There Is a Newer Version
of
the Maine Revised Statutes
2010 Maine Code
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §765. -- death
Universal Citation:
36 ME Rev Stat § 765 (2010 through 124th Legis)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Part 2: PROPERTY TAXES
Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS
§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 is chargeable as the deceased would be if living. If he fails to so settle when he has sufficient assets in his hands, he shall be chargeable with the whole sum committed to the deceased for collection.
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