36 §713-B. Penalties assessed as supplemental assessments - Maine Statutes

Title 36: TAXATION

Part 2: PROPERTY TAXES

Chapter 105: CITIES AND TOWNS

Subchapter 5: POWERS AND DUTIES OF ASSESSORS

§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. [1993, c. 452, §6 (NEW).]

SECTION HISTORY

1993, c. 452, §6 (NEW).