§710. Overlay
The assessors or, in primary assessing areas, the municipal officers may assess on the estates such sum above the sum necessary for them to assess, not exceeding 5% thereof as a fractional division renders convenient, and certify that fact to their municipal treasurer. [PL 1973, c. 695, §13 (AMD).]
SECTION HISTORY
PL 1973, c. 66, §9 (AMD). PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §13 (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 Taxpayers to list property, notice, penalty, verification (REPEALED)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36 §708-A. Certification of valuation lists (REPEALED)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36 §709-B. Extension of commitment time limit for 1977 (REPEALED)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