{"data":{"id":"us-me/36-m.r.s.-713-b","jurisdiction":"us-me","citation":"36 M.R.S. §713-B","heading":"Penalties assessed as supplemental assessments","body":"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.","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/title36sec713-B.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"783acebc4b553ac4da5da74dc45fdd6359c66fa3e3e71a68c7fa94c72c351c73","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-713-a","next":"us-me/36-m.r.s.-714"},"notice":"GroundRules: Original legal text. Not legal advice."}