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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 709

Assessment and commitment

Official textlegislature.maine.gov

The assessors shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax payable during the municipal year for which municipal taxes are being raised, make perfect lists of those estates and commit the same, when completed and signed by a majority of them, to the tax collector of their municipality, if any, otherwise to the sheriff of the county or the sheriff's deputy, with a warrant under their hands, in the form prescribed by section 753 .

Last amended: PL 1969, c. 433, §97 (AMD). PL 1971, c. 46, §1 (AMD). PL 1973, c. 66, §9 (AMD). PL 1975, c. 651, §7 (AMD). PL 2025, c. 113, Pt. D, §23 (AMD).

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In this chapter (40 sections)
  1. 694 · Duty of assessor; reimbursement by State
  2. 695 · Denial of exemption; appeals
  3. 696 · Supplemental assessment
  4. 697 · Audits; determination of bureau
  5. 698 · Appeals
  6. 699 · Legislative findings; intent
  7. 700 · Reimbursement for state-mandated costs
  8. 700-A · Additional municipal compensation
  9. 700-B · Adjustments to revenue
  10. 701 · Rules for assessment
  11. 701-A · Just value defined
  12. 702 · Assessors' liability
  13. 703 · Select board to act as assessors
  14. 704 · Delinquent assessors; violation
  15. 705 · County commissioners may appoint assessors; procedure
  16. 706 · Taxpayers to list property, notice, penalty, verification
  17. 706-A · Taxpayers to list property; notice; penalty; verification
  18. 707 · Exempt property; inventory required
  19. 708 · Assessors to value real estate and personal property
  20. 708-A · Certification of valuation lists
  21. 709 · Assessment and commitment
  22. 709-A · Primary assessing areas; assessment and commitment
  23. 709-B · Extension of commitment time limit for 1977
  24. 710 · Overlay
  25. 711 · Assessment record
  26. 712 · Certificate of assessment
  27. 713 · Supplemental assessments
  28. 713-A · Certain supplemental assessments
  29. 713-B · Penalties assessed as supplemental assessments
  30. 714 · State-municipal revenue sharing aid
  31. 721 · Purpose
  32. 722 · Definitions
  33. 723 · Applicability
  34. 724 · Base land values
  35. 725 · Sales data
  36. 726 · Valuation of land
  37. 751 · County taxes; collection
  38. 752 · Payment
  39. 753 · Municipal tax commitment; form
  40. 754 · -- lost or destroyed
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