2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
36 §382. Failure of assessor to furnish information
Part 2: PROPERTY TAXES
Subchapter 1: STATE VALUATION; ABATEMENTS
§382. Failure of assessor to furnish information
If any municipal assessor or assessor of a primary assessing area fails to appear before the State Tax Assessor or his agent as provided in this Title, or to transmit to him the lists named within 10 days after the mailing or publication of notice or notices to them to so appear or transmit said lists, the State Tax Assessor may in his discretion report the valuation of the estates and property liable to taxation in the town so in default, as he shall deem just and equitable. [1973, c. 695, §7 (RPR).]
SECTION HISTORY
1969, c. 502, §6 (AMD). 1973, c. 620, §11 (AMD). 1973, c. 625, §242 (AMD). 1973, c. 695, §7 (RPR).
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