§382. Failure of assessor to furnish information
If any municipal assessor or assessor of a primary assessing area fails to appear before the State Tax Assessor or his agent as provided in this Title, or to transmit to him the lists named within 10 days after the mailing or publication of notice or notices to them to so appear or transmit said lists, the State Tax Assessor may in his discretion report the valuation of the estates and property liable to taxation in the town so in default, as he shall deem just and equitable. [PL 1973, c. 695, §7 (RPR).]
SECTION HISTORY
PL 1969, c. 502, §6 (AMD). PL 1973, c. 620, §11 (AMD). PL 1973, c. 625, §242 (AMD). PL 1973, c. 695, §7 (RPR).
Structure Maine Revised Statutes
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
36 §381. State valuation; definition; to be filed with Bureau of Revenue Services annually
36 §381-A. Interim state valuation of municipalities (REPEALED)
36 §382. Failure of assessor to furnish information
36 §383. Assessors' annual return to State Tax Assessor
36 §384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals