Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 760-A
Minor or burdensome amounts
Official textlegislature.maine.gov
# 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.
# 2.
Discharged.
Collectors shall identify the unpaid taxes discharged under subsection 1 on the tax lists.
Source: view the official text
In this chapter (40 sections)
- 713-B · Penalties assessed as supplemental assessments
- 714 · State-municipal revenue sharing aid
- 721 · Purpose
- 722 · Definitions
- 723 · Applicability
- 724 · Base land values
- 725 · Sales data
- 726 · Valuation of land
- 751 · County taxes; collection
- 752 · Payment
- 753 · Municipal tax commitment; form
- 754 · -- lost or destroyed
- 755 · Bond
- 756 · Compensation
- 757 · Receipts for taxes
- 757-A · Collector to furnish certificate to boat registration applicants
- 758 · Notification to assessors of invalid tax
- 759 · Accounting; penalties
- 759-A · Prohibition on commingling funds
- 760 · Perfection of collections
- 760-A · Minor or burdensome amounts
- 761 · Failure; action
- 762 · Collections completed by new collectors
- 763 · Settlement procedure; removal from municipality; resignation
- 764 · Incapacity
- 765 · Death
- 766 · Warrant for completion of collection; form
- 801 · Sheriff may collect taxes
- 802 · Proceedings by sheriff
- 803 · Sheriff's duty in respect to warrant; alias warrant
- 841 · Abatement procedures
- 841-A · Abatement by municipal officers; procedure
- 841-B · Land Classification Appeals Board; purpose; composition
- 841-C · Hearing
- 842 · Notice of decision
- 843 · Appeals
- 843-A · Appeals to Forestry Appeal Board
- 843-B · Hearing
- 844 · Appeals to county commissioners
- 844-A · Board of Assessment Review