§709-A. Primary assessing areas; assessment and commitment
The municipal officers after receipt of the valuation lists from the primary assessing areas shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax, make perfect lists thereof 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 his deputy, with a warrant under their hands in the form prescribed by section 753. [PL 1973, c. 788, §184 (AMD).]
The municipal officers may delegate the preparation of such lists to any municipal employee, appropriately designated in writing, or may contract with the primary assessing area for the preparation of such lists. [PL 1973, c. 620, §19 (NEW).]
SECTION HISTORY
PL 1973, c. 620, §19 (NEW). PL 1973, c. 788, §184 (AMD).
Structure Maine Revised Statutes
Subchapter 5: POWERS AND DUTIES OF ASSESSORS
36 §703. Select board to act as assessors
36 §704. Delinquent assessors; violation
36 §705. County commissioners may appoint assessors; procedure
36 §706. Taxpayers to list property, notice, penalty, verification (REPEALED)
36 §706-A. Taxpayers to list property; notice; penalty; verification
36 §707. Exempt property; inventory required
36 §708. Assessors to value real estate and personal property
36 §708-A. Certification of valuation lists (REPEALED)
36 §709. Assessment and commitment
36 §709-A. Primary assessing areas; assessment and commitment
36 §709-B. Extension of commitment time limit for 1977 (REPEALED)
36 §712. Certificate of assessment
36 §713. Supplemental assessments
36 §713-A. Certain supplemental assessments