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Maine · Through October 1, 2025

36 M.R.S. §704: Delinquent assessors; violation

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 2: PROPERTY TAXES
  3. CHAPTER 105: CITIES AND TOWNS
  4. SUBCHAPTER 5: POWERS AND DUTIES OF ASSESSORS

Any assessor who refuses to assess a state, county or municipal tax as required by law, or who knowingly omits or fails to perform any duty imposed upon the assessor by law, commits a civil violation for which a fine not to exceed $100 may be adjudged.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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