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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 702

Assessors' liability

Official textlegislature.maine.gov

Assessors of municipalities and primary assessing areas are not responsible for the assessment of any tax which they are by law required to assess; but the liability shall rest solely with the municipality for whose benefit the tax was assessed, and the assessors shall be responsible only for their own personal faithfulness and integrity.

Last amended: PL 1973, c. 620, §14 (AMD).

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In this chapter (40 sections)
  1. 684 · Forms; application
  2. 685 · Duty of assessor; reimbursement by State
  3. 686 · Denial of homestead exemption; appeals
  4. 687 · Supplemental assessment
  5. 688 · Effect of determination of residence
  6. 689 · Audits; determinations of bureau
  7. 691 · Definitions; exemption limitations
  8. 692 · Exemption of business equipment
  9. 693 · Forms; reporting
  10. 694 · Duty of assessor; reimbursement by State
  11. 695 · Denial of exemption; appeals
  12. 696 · Supplemental assessment
  13. 697 · Audits; determination of bureau
  14. 698 · Appeals
  15. 699 · Legislative findings; intent
  16. 700 · Reimbursement for state-mandated costs
  17. 700-A · Additional municipal compensation
  18. 700-B · Adjustments to revenue
  19. 701 · Rules for assessment
  20. 701-A · Just value defined
  21. 702 · Assessors' liability
  22. 703 · Select board to act as assessors
  23. 704 · Delinquent assessors; violation
  24. 705 · County commissioners may appoint assessors; procedure
  25. 706 · Taxpayers to list property, notice, penalty, verification
  26. 706-A · Taxpayers to list property; notice; penalty; verification
  27. 707 · Exempt property; inventory required
  28. 708 · Assessors to value real estate and personal property
  29. 708-A · Certification of valuation lists
  30. 709 · Assessment and commitment
  31. 709-A · Primary assessing areas; assessment and commitment
  32. 709-B · Extension of commitment time limit for 1977
  33. 710 · Overlay
  34. 711 · Assessment record
  35. 712 · Certificate of assessment
  36. 713 · Supplemental assessments
  37. 713-A · Certain supplemental assessments
  38. 713-B · Penalties assessed as supplemental assessments
  39. 714 · State-municipal revenue sharing aid
  40. 721 · Purpose
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