Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 760
Perfection of collections
Official textlegislature.maine.gov
Municipal assessors, or municipal officers in the case of primary assessing areas, shall specify in the tax collector's warrant the date on or before which the tax collector must perfect collections. Such date may not be less than one year from the date of the commitment of taxes. In the event that a time is not specified in the tax collector's warrant, tax collectors shall perfect their collections within 2 years after the date of the commitment of taxes.
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In this chapter (40 sections)
- 713-A · Certain supplemental assessments
- 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