{"data":{"id":"us-me/36-m.r.s.-704","jurisdiction":"us-me","citation":"36 M.R.S. §704","heading":"Delinquent assessors; violation","body":"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.","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/title36sec704.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"ef88e8331392160fa4ece464c7c875dada956acc215fc5c1269930e9dab69a05","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-703","next":"us-me/36-m.r.s.-705"},"notice":"GroundRules: Original legal text. Not legal advice."}