reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 713-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5: POWERS AND DUTIES OF ASSESSORS|36 §713-A. Certain supplemental assessments

 §713-A. Certain supplemental assessments Notwithstanding section 713, when a municipality has foreclosed on a parcel of real estate and the owner recovers the real estate because of errors in the lien and foreclosure process, supplemental assessments may be made for any year back to the year of the foreclosure which is determined to be erroneous.   [PL 1987, c. 289 (NEW).]SECTION HISTORY PL 1987, c. 289 (NEW).
36 ME Rev Stat § 713-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5: POWERS AND DUTIES OF ASSESSORS|36 §713-B. Penalties assessed as supplemental assessments

 §713-B. Penalties assessed as supplemental assessments Penalties imposed under section 581 or 1112 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty.   [PL 1993, c. 452, §6 (NEW).]SECTION HISTORY PL 1993, c. 452, §6 (NEW).
36 ME Rev Stat § 714 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5: POWERS AND DUTIES OF ASSESSORS|36 §714. State-municipal revenue sharing aid

 §714. State-municipal revenue sharing aid The assessors shall deduct from the total amount required to be assessed an amount equal to the amount that the municipal officers estimate will be received under Title 30-A, section 5681, during the municipal fiscal year.   [PL 1987, c. 737, Pt. C, §§78, 106 (AMD); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]SECTION HISTORY PL 1971, c. 478, §2 (NEW). PL 1987, c. 737, §§C78,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,C10 (AMD).
36 ME Rev Stat § 721 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5-A: UNDEVELOPED LAND VALUATION|36 §721. Purpose (REPEALED)

 §721. Purpose (REPEALED)SECTION HISTORY PL 1989, c. 411, §§1, 2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF).
36 ME Rev Stat § 722 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5-A: UNDEVELOPED LAND VALUATION|36 §722. Definitions (REPEALED)

 §722. Definitions (REPEALED)SECTION HISTORY PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF).
36 ME Rev Stat § 723 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5-A: UNDEVELOPED LAND VALUATION|36 §723. Applicability (REPEALED)

 §723. Applicability (REPEALED)SECTION HISTORY PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF).
36 ME Rev Stat § 724 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5-A: UNDEVELOPED LAND VALUATION|36 §724. Base land values (REPEALED)

 §724. Base land values (REPEALED)SECTION HISTORY PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF).
36 ME Rev Stat § 725 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5-A: UNDEVELOPED LAND VALUATION|36 §725. Sales data (REPEALED)

 §725. Sales data (REPEALED)SECTION HISTORY PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF).
36 ME Rev Stat § 726 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 5-A: UNDEVELOPED LAND VALUATION|36 §726. Valuation of land (REPEALED)

 §726. Valuation of land (REPEALED)SECTION HISTORY PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF).
36 ME Rev Stat § 751 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §751. State and county taxes; collection

 §751. State and county taxes; collection State and county taxes shall be collected by the tax collector and paid by him to the treasurer of his municipality as other taxes are paid.
36 ME Rev Stat § 752 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §752. -- payment

 §752. -- payment On or before the first day of September in each year, the Treasurer of State shall issue his warrant to the treasurer of each municipality requiring him to transmit and pay to the Treasurer of State, on or before the time fixed by law, that municipality's proportion of the state tax for the current year. Warrants for county taxes shall be issued by the county treasurers in the same manner with proper changes.
36 ME Rev Stat § 753 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §753. Municipal tax commitment; form

 §753. Municipal tax commitment; form The State Tax Assessor shall annually, before April 1st, prescribe the form of the municipal tax commitment to be used by municipal assessors in committing property taxes to the municipal tax collector.   [P&SL 1975, c. 78, §21 (AMD).]SECTION HISTORY PL 1973, c. 66, §§11-14 (AMD). PL 1973, c. 620, §§21-23 (AMD). PL 1973, c. 625, §245 (AMD). PL 1973, c. 695, §16 (AMD). PL 1975, c. 33 (RPR). P&SL 1975, c. 78, §21 (AMD).
36 ME Rev Stat § 754 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §754. -- lost or destroyed

 §754. -- lost or destroyed When a warrant for the collection of taxes has been lost or destroyed, the assessors or, in the case of primary assessing areas, the municipal officers may issue a new warrant, which shall have the same force as the original.   [PL 1973, c. 695, §17 (AMD).]SECTION HISTORY PL 1973, c. 620, §24 (AMD). PL 1973, c. 695, §17 (AMD).
36 ME Rev Stat § 755 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §755. Bond

 §755. Bond The municipal officers shall require each tax collector to give a corporate surety bond for the faithful discharge of his duty, to the inhabitants of the municipality, in the sum, and with such sureties as the municipal officers approve. The tax collector may furnish a bond signed by individuals if such individuals submit to the municipal officers a detailed sworn statement as to their personal financial ability, which shall be found acceptable by the municipal officers.   [PL 1973, c. 695, §18 (RPR).]Such bond shall, after its approval and acceptance, be recorded by the clerk in the municipal records, and such record shall be prima facie evidence of the contents of such bond, but a failure to so record shall be no defense in any action upon such bond.   [PL 1973, c. 695, §18 (RPR).]SECTION HISTORY PL 1973, c. 620, §25 (AMD). PL 1973, c. 695, §18 (RPR).
36 ME Rev Stat § 756 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §756. Compensation

 §756. Compensation When municipalities choose tax collectors, they may agree what sum shall be allowed for performance of their duties. If the basis of compensation agreed upon is a percentage of tax collections, such percentage shall be computed only upon the cash collections of taxes committed to him. Tax liens filed but not discharged prior to the time that the tax collector is to perfect his collections and the amounts paid by the municipality to the tax collector upon the sale of tax deeds shall not be included in computing such percentage. Nothing in this section shall be construed as relieving the tax collector from the duty of perfecting liens for the benefit of the municipality by one of the methods prescribed by law in all cases where taxes on real estate remain unpaid.
36 ME Rev Stat § 757 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §757. Receipts for taxes

 §757. Receipts for taxes When a tax is paid to a tax collector, he shall prepare a receipt for each payment; and upon reasonable request therefor, shall furnish a copy of such receipt to the taxpayer.
36 ME Rev Stat § 757-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §757-A. Collector to furnish certificate to boat registration applicants (REPEALED)

 §757-A. Collector to furnish certificate to boat registration applicants (REPEALED)SECTION HISTORY PL 1967, c. 480, §2 (NEW). PL 1969, c. 558, §2 (RP).
36 ME Rev Stat § 758 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §758. Notification to assessors of invalid tax

 §758. Notification to assessors of invalid tax Tax collectors and municipal treasurers on receipt of information that a tax may be invalid by reason of error, omission or irregularity in assessment shall at once notify the assessors or the chief assessor of the primary assessing area in writing stating the name of the proper party to be assessed, if known, and the reason why such tax is believed to be invalid, in order that a supplemental assessment may be made.   [PL 1973, c. 620, §26 (AMD).]SECTION HISTORY PL 1973, c. 620, §26 (AMD).
36 ME Rev Stat § 759 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §759. Accounting; penalties

 §759. Accounting; penalties Every tax collector shall, on the last day of each month, pay to the municipal treasurer all moneys collected by him, and once in 2 months at least shall exhibit to the municipal officers a just and true account of all moneys received on taxes committed to him and excise taxes collected by him, and produce the treasurer's receipt for money by him paid. For each neglect, he forfeits to the municipality $100 to be recovered by the municipal officers thereof in a civil action.
36 ME Rev Stat § 759-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §759-A. Prohibition on commingling funds

 §759-A. Prohibition on commingling funds A tax collector is prohibited from commingling personal funds with any funds collected for a municipality while performing the duty of tax collector.   [PL 2009, c. 193, §3 (NEW).]SECTION HISTORY PL 2009, c. 193, §3 (NEW).
36 ME Rev Stat § 760 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §760. Perfection of collections

 §760. Perfection of collections Municipal assessors, or municipal officers in the case of primary assessing areas, shall specify in the collector's warrant the date on or before which the tax collector shall perfect his collections. Such date shall not be less than one year from the date of the commitment of taxes. In the event that no time is specified in the collector's warrant, tax collectors shall perfect their collections within 2 years after the date of the commitment of taxes.   [PL 1973, c. 695, §19 (AMD).]SECTION HISTORY PL 1973, c. 620, §27 (AMD). PL 1973, c. 695, §19 (AMD).
36 ME Rev Stat § 760-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §760-A. Minor or burdensome amounts

 §760-A. Minor or burdensome amounts 1.  Not collected.  After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize the municipal treasurer to remove those taxes from the municipal books.   [PL 1991, c. 231 (NEW).] 2.  Discharged.  Collectors shall identify the unpaid taxes discharged under subsection 1 on the tax lists.   [PL 1991, c. 231 (NEW).] SECTION HISTORY PL 1991, c. 231 (NEW).
36 ME Rev Stat § 761 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §761. -- failure; action

 §761. -- failure; action An action against a tax collector for failure to perfect his tax collections shall be commenced within 6 years after the date of such collector's warrant.
36 ME Rev Stat § 762 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §762. Collections completed by new collectors

 §762. Collections completed by new collectors When new tax collectors are chosen and sworn before the former officers have perfected their collections, the latter shall complete the same, as if others had not been chosen and sworn.
36 ME Rev Stat § 763 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §763. Settlement procedure; removal from municipality; resignation

 §763. Settlement procedure; removal from municipality; resignation When a tax collector asks the municipal officers to resign the position of tax collector, or when a tax collector has removed, or in the judgment of the municipal officers is about to remove from the municipality before the time set for perfecting his collections, said officers may settle with him for the money that he has received on his tax lists, demand and receive of him such lists, and discharge him therefrom. Said officers may appoint another tax collector, and the assessors or, in the case of primary assessing areas, the municipal officers shall make a new warrant and deliver it to him with said lists, to collect the sums due thereon, and he shall have the same power in their collection as the original tax collector.   [PL 1973, c. 695, §20 (AMD).]If such tax collector refuses to deliver the tax lists and to pay all moneys in his hands collected by him, when duly demanded, he shall be subject to section 894, and is liable to pay what remains due on the tax lists, said sum to be recovered by the municipal officers in a civil action.   SECTION HISTORY PL 1967, c. 358 (AMD). PL 1973, c. 620, §28 (AMD). PL 1973, c. 695, §20 (AMD).
36 ME Rev Stat § 764 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §764. -- incapacity

 §764. -- incapacity When a tax collector becomes mentally ill, has a guardian or by bodily infirmities is incapable of performing the duties of his office before completing the collection, the municipal officers may demand and receive the tax lists from any person in possession thereof, settle for the money received thereon and discharge said tax collector from further liability. The tax lists may be committed to a new tax collector.
36 ME Rev Stat § 765 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §765. -- death

 §765. -- death If a tax collector dies without perfecting the collection of taxes committed to him, his executor or administrator, within 2 months after his acceptance of the trust, shall settle with the municipal officers for what was received by the deceased in his lifetime. For the amount so received, such executor or administrator is chargeable as the deceased would be if living. If he fails to so settle when he has sufficient assets in his hands, he shall be chargeable with the whole sum committed to the deceased for collection.
36 ME Rev Stat § 766 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS|36 §766. Warrant for completion of collection; form

 §766. Warrant for completion of collection; form The State Tax Assessor shall prescribe the form of the warrant to be used by the assessors or municipal officers for the completion of the collection of taxes under sections 763 to 765.   [PL 1975, c. 765, §14 (RPR).]SECTION HISTORY PL 1973, c. 620, §§29-30 (AMD). PL 1975, c. 765, §14 (RPR).
36 ME Rev Stat § 801 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 7: POWERS AND DUTIES OF SHERIFFS|36 §801. Sheriff may collect taxes

 §801. Sheriff may collect taxes If at the time of the completion of the assessment a tax collector has not been chosen or appointed, or if the tax collector neglects to collect a state or county tax, the sheriff of the county shall collect it, on receiving an assessment thereof, with a warrant under the hands of the municipal assessors, or in the case of primary assessing areas, the municipal officers, or the assessors appointed in accordance with section 705, as the case may be.   [PL 1973, c. 695, §21 (AMD).]SECTION HISTORY PL 1973, c. 620, §31 (AMD). PL 1973, c. 695, §21 (AMD).
36 ME Rev Stat § 802 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 7: POWERS AND DUTIES OF SHERIFFS|36 §802. Proceedings by sheriff

 §802. Proceedings by sheriff The sheriff or his deputy, on receiving the assessment and warrant for collection provided for in section 801, shall forthwith post in some public place in the municipality assessed, an attested copy of such assessment and warrant, and shall make no distress for any of such taxes until after 30 days therefrom. Any person paying his tax to such sheriff within that time shall pay 5% over and above his tax for sheriff's fees, but those who do not pay within that time shall be distrained or arrested by such officer, as by tax collectors. The same fees shall be paid for travel and service of the sheriff, as in other cases of distress.
36 ME Rev Stat § 803 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 7: POWERS AND DUTIES OF SHERIFFS|36 §803. Sheriff's duty in respect to warrant; alias warrant

 §803. Sheriff's duty in respect to warrant; alias warrant On each execution or warrant of distress issued in accordance with sections 891 and 895, and delivered to a sheriff or his deputy, he shall make return of his doings to such treasurer, with such money, if any, that he has received by virtue thereof. If he neglects to comply with any direction of such warrant or execution, he shall pay the whole sum mentioned therein. When it is returned unsatisfied, or satisfied in part only, such treasurer may issue an alias for the sum remaining due on the return of the first; and so on, as often as occasion occurs.   An officer executing an alias warrant against a delinquent tax collector may arrest the tax collector and proceed as on execution for debt. Such delinquent tax collector shall have the same rights and privileges as a debtor arrested or committed on execution in favor of a private creditor.
36 ME Rev Stat § 841-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §841-A. Abatement by municipal officers; procedure (REPEALED)

 §841-A. Abatement by municipal officers; procedure (REPEALED)SECTION HISTORY PL 1973, c. 620, §32 (NEW). PL 1973, c. 695, §§22,23 (AMD). PL 1973, c. 788, §185 (AMD). PL 1977, c. 44, §§2,3 (AMD). PL 1977, c. 479, §16 (AMD). PL 1977, c. 509, §16 (RP).
36 ME Rev Stat § 841-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §841-B. Land Classification Appeals Board; purpose; composition (REPEALED)

 §841-B. Land Classification Appeals Board; purpose; composition (REPEALED)SECTION HISTORY PL 1979, c. 666, §20 (NEW). PL 1983, c. 556, §17 (AMD). PL 1983, c. 812, §271 (AMD). PL 1983, c. 855, §4 (AMD). PL 1985, c. 295, §54 (RPR). PL 1985, c. 764, §14 (RP). PL 1985, c. 785, §A111 (AMD). PL 1985, c. 819, §A37 (RP).
36 ME Rev Stat § 841-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §841-C. Hearing (REPEALED)

 §841-C. Hearing (REPEALED)SECTION HISTORY PL 1979, c. 666, §21 (NEW). PL 1983, c. 556, §18 (AMD). PL 1983, c. 855, §5 (AMD). PL 1985, c. 764, §15 (RP).
36 ME Rev Stat § 842 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §842. Notice of decision

 §842. Notice of decision The assessors or municipal officers shall give to any person applying to them for an abatement of taxes notice in writing of their decision upon the application within 10 days after they take final action thereon. The notice of decision must include the reason or reasons supporting the decision to approve or deny the abatement request and state that the applicant has 60 days from the date the notice is received to appeal the decision. It must also identify the board or agency designated by law to hear the appeal. If the assessors or municipal officers, before whom an application in writing for the abatement of a tax is pending, fail to give written notice of their decision within 60 days from the date of filing of the application, the application is deemed to have been denied, and the applicant may appeal as provided in sections 843 and 844, unless the applicant has in writing consented to further delay. Denial in this manner is final action for the purposes of notification under this section but failure to send notice of decision does not affect the applicant's right of appeal. This section does not apply to applications for abatement made under section 841, subsection 2.   [PL 2013, c. 182, §1 (AMD).]SECTION HISTORY PL 1977, c. 509, §17 (AMD). PL 1985, c. 764, §16 (AMD). PL 1987, c. 772, §17 (AMD). PL 1991, c. 546, §11 (AMD). PL 2001, c. 396, §16 (AMD). PL 2013, c. 182, §1 (AMD).
36 ME Rev Stat § 843-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §843-A. Appeals to Forestry Appeal Board (REPEALED)

 §843-A. Appeals to Forestry Appeal Board (REPEALED)SECTION HISTORY PL 1965, c. 426, §2 (NEW). PL 1973, c. 592, §15 (RP). PL 1973, c. 625, §247 (AMD). PL 1973, c. 645, §4 (REEN). PL 1977, c. 549, §8 (RP).
36 ME Rev Stat § 843-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §843-B. Hearing (REPEALED)

 §843-B. Hearing (REPEALED)SECTION HISTORY PL 1965, c. 426, §2 (NEW). PL 1973, c. 592, §15 (RP). PL 1973, c. 645, §5 (REEN). PL 1977, c. 549, §8 (RP).
36 ME Rev Stat § 844-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-A. Board of Assessment Review (REPEALED)

 §844-A. Board of Assessment Review (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-B. Definitions (REPEALED)

 §844-B. Definitions (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).