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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §760-A. Minor or burdensome amounts

Universal Citation:
36 ME Rev Stat § 760-A (2012 through 125th Legis)
Learn more 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

§760-A. Minor or burdensome amounts

1. Not collected. After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize the municipal treasurer to remove those taxes from the municipal books.

[ 1991, c. 231, (NEW) .]

2. Discharged. Collectors shall identify the unpaid taxes discharged under subsection 1 on the tax lists.

[ 1991, c. 231, (NEW) .]

SECTION HISTORY

1991, c. 231, (NEW).

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