{"data":{"id":"us-me/36-m.r.s.-702","jurisdiction":"us-me","citation":"36 M.R.S. §702","heading":"Assessors' liability","body":"Assessors of municipalities and primary assessing areas are not responsible for the assessment of any tax which they are by law required to assess; but the liability shall rest solely with the municipality for whose benefit the tax was assessed, and the assessors shall be responsible only for their own personal faithfulness and integrity.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 5: POWERS AND DUTIES OF ASSESSORS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec702.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"5e45dc36fbe8c23266207ed36599a03722c484d942ef7f1b37f00413879b0be5","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-701-a","next":"us-me/36-m.r.s.-703"},"notice":"GroundRules: Original legal text. Not legal advice."}