§760-A. Minor or burdensome amounts
1. Not collected. After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize the municipal treasurer to remove those taxes from the municipal books.
[PL 1991, c. 231 (NEW).]
2. Discharged. Collectors shall identify the unpaid taxes discharged under subsection 1 on the tax lists.
[PL 1991, c. 231 (NEW).]
SECTION HISTORY
PL 1991, c. 231 (NEW).
Structure Maine Revised Statutes
Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS
36 §751. County taxes; collection
36 §753. Municipal tax commitment; form
36 §757-A. Collector to furnish certificate to boat registration applicants (REPEALED)
36 §758. Notification to assessors of invalid tax
36 §759. Accounting; penalties
36 §759-A. Prohibition on commingling funds
36 §760. Perfection of collections
36 §760-A. Minor or burdensome amounts
36 §762. Collections completed by new collectors
36 §763. Settlement procedure; removal from municipality; resignation