Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 764
Incapacity
Official textlegislature.maine.gov
When a tax collector has a guardian or by mental illness or bodily infirmities is incapable of performing the duties of the office before completing the collection, the municipal officers may demand and receive the tax lists from any person in possession of those lists, settle for the money collected and discharge that tax collector from further liability. The tax lists may be committed to a new tax collector.
Source: view the official text
In this chapter (40 sections)
- 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
- 844-B · Definitions
- 844-C · Composition
- 844-D · Jurisdiction
- 844-E · Assignment of hearing