reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION › 36 §684. Forms; application

§684. Forms; application
1.  Generally.
The bureau shall furnish to the assessor of each municipality a sufficient number of printed forms to be filed by applicants for an exemption under this subchapter and shall determine the content of the forms. A municipality shall provide to its inhabitants reasonable notice of the availability of application forms. An individual claiming an exemption under this subchapter for the first time shall file the application form with the assessor or the assessor's representative. The application must be filed on or before April 1st of the year on which the taxes are based.
[PL 2007, c. 438, §21 (AMD).]
2.  False filing.
An individual who knowingly gives false information for the purpose of claiming a homestead exemption under this subchapter commits a Class E crime. Except for a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or naval post, station or base in the State, an individual who claims to be a permanent resident of this State under this subchapter who also claims to be a permanent resident of another state for the tax year for which an application for a homestead exemption is made commits a Class E crime.
[PL 2009, c. 418, §2 (AMD); PL 2009, c. 418, §3 (AFF).]
3.  Continuation of eligibility.
The assessor shall evaluate annually the ongoing eligibility of property for which a homestead exemption has been approved under this subchapter. The evaluation must be based on the status of the property on April 1st of the year on which the homestead exemption is based. The evaluation must include, but is not limited to, a review of whether the ownership of the property has changed in any manner that would disqualify the property for an exemption under this subchapter or whether the owner has ceased to use the property as a homestead. Unless the assessor determines that the property is no longer entitled to an exemption under this subchapter, the owner is entitled to receive the exemption without having to reapply. If the assessor determines that the property is no longer entitled to an exemption under this subchapter, the assessor shall notify the owner as provided in section 686 that the property is no longer entitled to an exemption under this subchapter.
[PL 2003, c. 13, §1 (AMD).]
4.  Owner notification.
An owner of property receiving an exemption under this subchapter shall notify the assessor promptly when the ownership or use of the property changes so as to change the qualification of the property for an exemption under this subchapter.
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2003, c. 13, §1 (AMD). PL 2007, c. 438, §21 (AMD). PL 2009, c. 418, §2 (AMD). PL 2009, c. 418, §3 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION › 36 §686. Denial of homestead exemption; appeals

§686. Denial of homestead exemption; appeals
If the assessor determines that a property is not entitled to a homestead exemption under this subchapter, the assessor shall promptly provide a notice of denial, including the reasons for the denial, to the applicant by either personal delivery or regular mail. An applicant may appeal a denial of an exemption under this subchapter using the procedures provided in subchapter 8. If the assessor determines that a property receiving an exemption under this subchapter any year within the 10 preceding years was not eligible for the exemption, the assessor shall immediately notify the bureau in writing.   [PL 2019, c. 607, Pt. A, §6 (AMD).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2019, c. 607, Pt. A, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION › 36 §687. Supplemental assessment

§687. Supplemental assessment
If the assessor notifies the bureau under section 686, or the bureau otherwise determines that a property improperly received an exemption under this subchapter for any of the 10 years immediately preceding the determination, the assessor shall supplementally assess the property for which the exemption was improperly received, plus costs and interest. The supplemental assessment must be assessed and collected pursuant to section 713-B. The bureau shall deduct the value of the portion of the supplemental assessment that pertains to any funds previously reimbursed to the municipality under section 685 from the next reimbursement issued to the municipality.   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION › 36 §688. Effect of determination of residence

§688. Effect of determination of residence
A determination of permanent residence made for purposes of this subchapter is not binding on the bureau with respect to the administration of Part 8 and has no effect on determination of domicile for purposes of the Maine individual income tax.   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION › 36 §689. Audits; determinations of bureau

§689. Audits; determinations of bureau
The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if homestead exemptions have been properly approved. If the bureau determines that a homestead exemption was improperly approved, the bureau shall ensure, either by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151.   [PL 2021, c. 181, Pt. C, §5 (AMD).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2021, c. 181, Pt. C, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION › 36 §695. Denial of exemption; appeals

§695. Denial of exemption; appeals
If the assessor determines that a property is not entitled to an exemption under this subchapter, the assessor shall provide a written notice of denial prior to the tax commitment date in that municipality, including the reasons for the denial, to the applicant by either personal delivery or certified mail. An applicant may contest a denial by the assessor of an exemption under this subchapter either by using the procedures provided in subchapter 8 or by pursuing such other actions or proceedings by which other property tax exemptions under this chapter may be reviewed or adjudicated. If the assessor determines that a property receiving an exemption under this subchapter in any year within the 3 preceding years was not eligible for the exemption, the assessor shall immediately notify the bureau in writing.   [PL 2005, c. 623, §1 (NEW).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION › 36 §696. Supplemental assessment

§696. Supplemental assessment
If the assessor makes a determination under section 695 or the bureau makes a determination pursuant to section 697 that property receiving an exemption under this subchapter was not entitled to an exemption under this subchapter, the assessor shall by means of a supplemental assessment assess the property for which the exemption was improperly received, plus costs and interest. The taxpayer may contest a supplemental assessment under this subchapter either by using the procedures provided in subchapter 8 or by pursuing such other actions or proceedings by which other property tax exemptions under this chapter may be reviewed or adjudicated. The supplemental assessment must be assessed and collected pursuant to section 713. The bureau shall deduct the amount of the portion of the supplemental assessment that pertains to any funds previously reimbursed to the municipality under section 694 from the next reimbursement issued to the municipality.   [PL 2017, c. 211, Pt. A, §11 (AMD).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §11 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION › 36 §697. Audits; determination of bureau

§697. Audits; determination of bureau
The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if exemptions have been properly approved. If the bureau determines that an exemption was improperly approved, the bureau shall ensure, by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151.   [PL 2021, c. 181, Pt. C, §6 (AMD).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §11 (AMD). PL 2021, c. 181, Pt. C, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION › 36 §698. Appeals (REPEALED)

§698. Appeals
(REPEALED)
SECTION HISTORY
PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION › 36 §699. Legislative findings; intent

§699. Legislative findings; intent
1.  Findings.
The Legislature finds that encouragement of the growth of capital investment in this State is in the public interest and promotes the general welfare of the people of the State. The Legislature further finds that the high cost of owning qualified business property in this State is a disincentive to the growth of capital investment in this State. The Legislature further finds that the tax exemption set forth in this subchapter is a reasonable means of overcoming this disincentive and will encourage capital investment in this State.
[PL 2005, c. 623, §1 (NEW).]
2.  Intent.
It is the intent of the Legislature to fund fully transfers to the Disproportionate Tax Burden Fund under section 700-A, subsection 1 and reimbursements under the business equipment tax reimbursement program under section 6652, subsection 4, paragraph B.
[PL 2005, c. 623, §1 (NEW).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION › 36 §700. Reimbursement for state-mandated costs

§700. Reimbursement for state-mandated costs
The bureau shall reimburse municipalities and the Unorganized Territory Education and Services Fund for state-mandated costs in the manner provided in Title 30-A, section 5685.   [PL 2005, c. 623, §1 (NEW).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION › 36 §700-A. Additional municipal compensation

§700-A. Additional municipal compensation
1.  Transfers to Disproportionate Tax Burden Fund.
Pursuant to section 699, subsection 2 and in order to provide additional compensation to municipalities affected by property tax exemptions provided under this subchapter, the Treasurer of State shall make the following transfers as provided in section 700‑B to the Disproportionate Tax Burden Fund established in Title 30‑A, section 5681, subsection 3:
A. In fiscal year 2009-10, $2,000,000;   [PL 2005, c. 623, §1 (NEW).]
B. In fiscal year 2010-11, $2,500,000;   [PL 2005, c. 623, §1 (NEW).]
C. In fiscal year 2011-12, $3,000,000;   [PL 2005, c. 623, §1 (NEW).]
D. In fiscal year 2012-13, $3,500,000; and   [PL 2005, c. 623, §1 (NEW).]
E. In fiscal year 2013-14 and subsequent fiscal years, $4,000,000.   [PL 2005, c. 623, §1 (NEW).]
[PL 2005, c. 623, §1 (NEW).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION › 36 §700-B. Adjustments to revenue

§700-B. Adjustments to revenue
1.  Certification.
By June 30, 2009 and each subsequent year, the State Tax Assessor shall certify to the State Controller amounts certified to the Treasurer of State as reimbursements to be paid to municipalities during the fiscal year under section 694, subsection 5. The Treasurer of State shall certify to the State Controller payments due under section 700-A.
[PL 2005, c. 623, §1 (NEW).]
2.  Transfer.
The State Controller shall transfer amounts certified under subsection 1 to the Business Equipment Tax Reimbursement reserve account established, maintained and administered by the State Controller from General Fund undedicated revenue. The assessor and the Treasurer of State shall pay amounts required under section 694, subsection 5 and section 700-A.
[PL 2009, c. 213, Pt. S, §10 (AMD); PL 2009, c. 213, Pt. S, §16 (AFF).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW). PL 2009, c. 213, Pt. S, §10 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §701. Rules for assessment

§701. Rules for assessment
In the assessment of all taxes, assessors shall govern themselves by this chapter and, when applicable, chapter 102 and shall obey all warrants received by them while in office.   [PL 1973, c. 620, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §701-A. Just value defined

§701-A. Just value defined
In the assessment of property, assessors in determining just value are to define this term in a manner that recognizes only that value arising from presently possible land use alternatives to which the particular parcel of land being valued may be put. In determining just value, assessors must consider all relevant factors, including without limitation the effect upon value of any enforceable restrictions to which the use of the land may be subjected including the effect on value of designation of land as significant wildlife habitat under Title 38, section 480‑BB, current use, physical depreciation, sales in the secondary market, functional obsolescence and economic obsolescence. Restrictions include but are not limited to zoning restrictions limiting the use of land, subdivision restrictions and any recorded contractual provisions limiting the use of lands. The just value of land is determined to arise from and is attributable to legally permissible use or uses only.   [PL 2007, c. 389, §1 (AMD).]
For the purpose of establishing the valuation of unimproved acreage in excess of an improved house lot, contiguous parcels and parcels divided by road, powerline or right-of-way may be valued as one parcel when: each parcel is 5 or more acres; the owner gives written consent to the assessor to value the parcels as one parcel; and the owner certifies that the parcels are not held for sale and are not subdivision lots.   [PL 1993, c. 317, §1 (NEW); PL 1993, c. 317, §2 (AFF).]
For the purpose of establishing the valuation of improved real property, the property must be valued based on its highest and best use as of April 1st of each year, taking all of the following 3 approaches to value into consideration: cost, income and sales comparison. In establishing the valuation of improved real property, assessors shall consider age, condition, use, type of construction, location, design, physical features and economic characteristics.   [PL 2023, c. 441, Pt. B, §4 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
In determining just value, consistent with the Constitution of Maine, Article IX, Section 8, a property subject to restrictions, contractual or otherwise, that restrict the permitted use of a property may not be considered comparable to property not so restricted.   [PL 2021, c. 663, §2 (NEW).]
SECTION HISTORY
PL 1969, c. 246 (NEW). PL 1985, c. 764, §13 (AMD). PL 1993, c. 317, §1 (AMD). PL 1993, c. 317, §2 (AFF). PL 1999, c. 478, §2 (AMD). PL 2007, c. 389, §1 (AMD). PL 2021, c. 663, §§1, 2 (AMD). PL 2023, c. 441, Pt. B, §4 (AMD). PL 2023, c. 441, Pt. B, §7 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §702. Assessors' liability

§702. Assessors' liability
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.   [PL 1973, c. 620, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §703. Select board to act as assessors

§703. Select board to act as assessors
If any municipality does not choose assessors and is not a part of a primary assessing area, the members of the select board are the assessors, and each of them must be sworn as an assessor. A member of the select board who is an assessor pursuant to this paragraph may resign the position of assessor without resigning office as a member of the select board. The position of assessor must then be filled by appointment pursuant to Title 30‑A, section 2602, subsection 2.   [PL 2021, c. 275, §55 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §14 (AMD). PL 1991, c. 270, §4 (AMD). PL 2021, c. 275, §55 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §704. Delinquent assessors; violation

§704. Delinquent assessors; violation
Any assessor who refuses to assess a state, county or municipal tax as required by law, or shall knowingly omit or fail to perform any duty imposed upon him by law, commits a civil violation for which a forfeiture not to exceed $100 may be adjudged.   [PL 1977, c. 696, §267 (RPR).]
SECTION HISTORY
PL 1977, c. 696, §267 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §705. County commissioners may appoint assessors; procedure

§705. County commissioners may appoint assessors; procedure
If for 3 months after any warrant for a county tax has been issued, a municipality that is not part of a primary assessing area or is not a primary assessing area has neglected to choose assessors, or the assessors chosen have neglected to assess and certify such tax, the treasurer of the county in which that municipality is located may so notify the county commissioners.   [PL 2021, c. 531, Pt. B, §2 (AMD).]
On receipt of such notification the county commissioners shall appoint 3 or more suitable persons in the county to be assessors for such municipality. New warrants must be issued to those assessors; those warrants supersede the county warrants originally issued to the assessors of the delinquent municipality.   [PL 2021, c. 531, Pt. B, §2 (AMD).]
Assessors appointed under this section must be duly sworn; are subject to the same duties and penalties as other assessors; and shall assess upon the polls and estates of the municipality its due proportion of county taxes and such reasonable charges for time and expense in making the assessment as the county commissioners may approve; such charges must be paid from the county treasury.   [PL 2021, c. 531, Pt. B, §2 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §15 (AMD). PL 2021, c. 531, Pt. B, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §706. Taxpayers to list property, notice, penalty, verification (REPEALED)

§706. Taxpayers to list property, notice, penalty, verification
(REPEALED)
SECTION HISTORY
PL 1969, c. 579, §§3-5 (AMD). PL 1973, c. 536, §23 (AMD). PL 1973, c. 620, §16 (AMD). PL 1973, c. 695, §12 (RPR). PL 1975, c. 623, §54 (AMD). PL 1977, c. 509, §13 (RPR). PL 1981, c. 30, §§1,2 (AMD). PL 2013, c. 544, §5 (AMD). PL 2013, c. 544, §7 (AFF). PL 2017, c. 367, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §707. Exempt property; inventory required

§707. Exempt property; inventory required
Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963:
1.  Neat cattle.
[PL 1981, c. 706, §10 (RP).]
2.  Property of veterans.
The value of the real property of veterans, their widows, widowers and minor children not taxed;
[PL 2005, c. 218, §9 (AMD).]
3.  Houses of religious worship.
The value of the real estate of all houses of religious worship and parsonages not taxed;
4.  Property of benevolent and charitable institutions.
The value of all real property of benevolent and charitable institutions not taxed;
5.  Property of literary institutions.
The value of all real property of literary and scientific institutions not taxed;
6.  Property of governmental units.
The value of the real property of the United States, the State of Maine and any public municipal corporation;
7.  Other property.
The value of all other real property not taxed.
SECTION HISTORY
PL 1981, c. 706, §10 (AMD). PL 2005, c. 218, §9 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §708. Assessors to value real estate and personal property

§708. Assessors to value real estate and personal property
The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate.   [PL 1973, c. 620, §17 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §17 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §708-A. Certification of valuation lists (REPEALED)

§708-A. Certification of valuation lists
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §18 (NEW). PL 1987, c. 497, §13 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §709. Assessment and commitment

§709. Assessment and commitment
The assessors shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax payable during the municipal year for which municipal taxes are being raised, make perfect lists thereof and commit the same, when completed and signed by a majority of them, to the tax collector of their municipality, if any, otherwise to the sheriff of the county or his deputy, with a warrant under their hands, in the form prescribed by section 753.   [PL 1975, c. 651, §7 (AMD).]
SECTION HISTORY
PL 1969, c. 433, §97 (AMD). PL 1971, c. 46, §1 (AMD). PL 1973, c. 66, §9 (AMD). PL 1975, c. 651, §7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §709-A. Primary assessing areas; assessment and commitment

§709-A. Primary assessing areas; assessment and commitment
The municipal officers after receipt of the valuation lists from the primary assessing areas shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax, make perfect lists thereof and commit the same, when completed and signed by a majority of them, to the tax collector of their municipality, if any, otherwise to the sheriff of the county or his deputy, with a warrant under their hands in the form prescribed by section 753.   [PL 1973, c. 788, §184 (AMD).]
The municipal officers may delegate the preparation of such lists to any municipal employee, appropriately designated in writing, or may contract with the primary assessing area for the preparation of such lists.   [PL 1973, c. 620, §19 (NEW).]
SECTION HISTORY
PL 1973, c. 620, §19 (NEW). PL 1973, c. 788, §184 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §709-B. Extension of commitment time limit for 1977 (REPEALED)

§709-B. Extension of commitment time limit for 1977
(REPEALED)
SECTION HISTORY
PL 1977, c. 48, §5 (NEW). PL 1977, c. 625, §10 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §710. Overlay

§710. Overlay
The assessors or, in primary assessing areas, the municipal officers may assess on the estates such sum above the sum necessary for them to assess, not exceeding 5% thereof as a fractional division renders convenient, and certify that fact to their municipal treasurer.   [PL 1973, c. 695, §13 (AMD).]
SECTION HISTORY
PL 1973, c. 66, §9 (AMD). PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §13 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §711. Assessment record

§711. Assessment record
The assessors or, in primary assessing areas, the municipal officers shall make a record of their assessment and of the invoice and valuation from which it was made. Before the taxes are committed to the officer for collection, they shall deposit such record, or a copy of it, in the assessor's office, or, in the case of a primary assessing area, with the municipal clerk, there to remain. Any place where the assessors usually meet to transact business and keep their papers or books is considered their office. An assessor, the municipal officers or any other municipal official with custodial authority over the assessing records shall make the entire assessing record related to any taxable property within the municipality available to the owner of that property upon request in a timely manner.   [PL 2005, c. 187, §1 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §14 (AMD). PL 1977, c. 509, §§14,15 (AMD). PL 2005, c. 187, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §712. Certificate of assessment

§712. Certificate of assessment
When the assessors or, in primary assessing areas, the municipal officers have assessed any tax and committed it to the tax collector, they shall return to the appropriate treasurer a certificate thereof with the name of such officer.   [PL 1973, c. 695, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 5: POWERS AND DUTIES OF ASSESSORS › 36 §713. Supplemental assessments

§713. Supplemental assessments
Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates liable to taxation have been omitted from assessment or any tax on estates is invalid or void by reason of illegality, error or irregularity in assessment. A supplemental assessment may be made during the municipal year whenever, through error or inadvertance, the assessors have omitted from their assessment or commitment taxes duly raised by the municipality or its proportion of any state or county tax payable during the municipal year. In municipalities not a part of a primary assessing area, the assessors for the time being may, by a supplement to the invoice and valuation and the list of assessments, assess such estates for their due proportion of such tax, according to the principles on which the previous assessment was made. In primary assessing areas, the chief assessor may, by a supplement to the valuation list, certify the valuation of such estates to the municipal officers who shall assess such estates according to the principles upon which the previous assessment was made.   [PL 1979, c. 31 (AMD).]
Such supplemental assessments shall be committed to the collector for the time being with a certificate as provided in sections 709 and 709‑A stating that they were invalid or void or omitted and that the powers in the previous warrant, naming the date of it, are extended thereto. The tax collector has the same power, and is under the same obligation to collect them, as if they had been contained in the original list. Interest shall accrue on all unpaid balances of any supplemental tax, beginning on the 60th day after the date of commitment of the supplemental tax to the collector or the date interest accrues for delinquent taxes under the original commitment, whichever occurs later. The rate of interest shall be the same as specified by the municipality for the current tax year, in accordance with section 505, subsection 4.   [PL 1979, c. 612 (AMD).]
All assessments shall be valid, notwithstanding that by such supplemental assessment the whole amount exceeds the sum to be assessed by more than 5%.
The lien on real estate created by section 552 may be enforced as provided in section 948.
Persons subjected to a tax under this section are deemed to have received sufficient notice if the notice required by section 706‑A was given.   [PL 2017, c. 367, §6 (AMD).]
SECTION HISTORY
PL 1973, c. 66, §10 (AMD). PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §15 (AMD). PL 1979, c. 31 (AMD). PL 1979, c. 612 (AMD). PL 2017, c. 367, §6 (AMD).
2023 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).
2023 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, 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.   [PL 2021, c. 630, Pt. C, §10 (AMD).]
SECTION HISTORY
PL 1993, c. 452, §6 (NEW). PL 2021, c. 630, Pt. C, §10 (AMD).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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. County taxes; collection

§751. County taxes; collection
The tax collector shall collect county taxes and pay those taxes to the treasurer of the municipality as other taxes are paid.   [PL 2021, c. 531, Pt. B, §3 (AMD).]
SECTION HISTORY
PL 2021, c. 531, Pt. B, §3 (AMD).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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).