§713-A. Certain supplemental assessments
Notwithstanding section 713, when a municipality has foreclosed on a parcel of real estate and the owner recovers the real estate because of errors in the lien and foreclosure process, supplemental assessments may be made for any year back to the year of the foreclosure which is determined to be erroneous. [PL 1987, c. 289 (NEW).]
SECTION HISTORY
PL 1987, c. 289 (NEW).
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 Taxpayers to list property, notice, penalty, verification (REPEALED)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36 §708-A. Certification of valuation lists (REPEALED)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36 §709-B. Extension of commitment time limit for 1977 (REPEALED)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