Maine Revised Statutes
Me. Rev. Stat. tit. 36, § 709 (2026)
Assessment and commitment
✓ laws through the 2025 session (checked Sept. 2026)
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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 of those estates 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 the sheriff's deputy, with a warrant under their hands, in the form prescribed by section 753.
[PL 2025, c. 113, Pt. D, §23 (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). PL 2025, c. 113, Pt. D, §23 (AMD).
Notes of Decisions
Cited in 2
cases, 2000–2001 · leading case: Guertin v. City of Eastport, 143 F. Supp. 2d 67 (D. Me. 2001).
Guertin v. City of Eastport, 143 F. Supp. 2d 67 (D. Me. 2001). “See 36 M.R.S.A. § 709. Likewise, the Maine Constitution requires uniformity in the assessment of property taxes.”
United States v. Paquette, 201 F.3d 40 (1st Cir. 2000). “36 M.R.S.A. §§ 709, 841(1). Because it appears that the large majority of the fraudulent reductions were granted by Page before the commitment of the tax list, we refer to “revaluations and abatements” rather than just abatements.”
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