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143 chapters · 917 sections in this title.
36 M.R.S. § 504 Illegal assessment; recovery of tax
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If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor does any error, mistake or omission by the assessors, tax collector or treasurer render it void; but any person paying such a tax may bring that person's action ag…
36 M.R.S. § 505 Taxes; payment; powers of municipalities
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At any meeting at which it votes to raise a tax, or at any subsequent meeting prior to the commitment of that tax, a municipality may, with respect to the tax, by vote determine: [PL 1995, c. 57, §4 (AMD).] 1. When lists committed. The date when the lists named in section 709 sha…
36 M.R.S. § 506 Prepayment of taxes
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Municipalities at any properly called meeting may authorize their tax collectors or treasurers to accept prepayment of taxes not yet committed and to pay interest on these prepayments, if any is authorized, at a rate not exceeding 8% per year; municipalities are not obligated to …
36 M.R.S. § 506-A Overpayment of taxes
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Except as provided in section 506, a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality. The rate of interest may not exceed the int…