GroundRules
36 M.R.S. §713-B: Penalties assessed as supplemental assessments
Where this section sits in the code
- TITLE 36: TAXATION
- PART 2: PROPERTY TAXES
- CHAPTER 105: CITIES AND TOWNS
- SUBCHAPTER 5: POWERS AND DUTIES OF ASSESSORS
Penalties imposed under section 581, 1112‑C or 1138 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty.
Collected 2026-09-04T15:12:40Z. Source file · JSON