United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 756: Compensation

The municipality and the tax collector may agree on the compensation amount. If compensation is based on a percentage of tax collections, the percentage is limited to cash collections, and certain tax liens and tax-deed…

compensationtax collection dutiestax liens

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01

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“The municipality and the tax collector may agree on the compensation amount. If compensation is based on a percentage of tax collections, the percentage is limited to cash collections, and certain tax liens and tax-deed sale payments cannot be counted.”

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Compensation

The municipality and the tax collector may agree on the compensation amount. If compensation is based on a percentage of tax collections, the percentage is limited to cash collections, and certain tax liens and tax-deed sale payments cannot be counted.

Section 756

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Source record from legislature.maine.gov · Source version 1 Oct 2025

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§ 756CompensationProvision

The municipality and the tax collector may agree on the compensation amount. If compensation is based on a percentage of tax collections, the percentage is limited to cash collections, and certain tax liens and tax-deed sale payments cannot be counted.

When a municipality chooses a tax collector, the municipality and the tax collector may agree what sum is allowed for performance of the tax collector's duties. If the basis of compensation is a percentage of tax collections, such percentage must be computed only upon the cash collections of taxes committed to the tax collector. Tax liens filed but not discharged prior to the time that the tax collector is to perfect the tax collector's collections and the amounts paid by the municipality to the tax collector upon the sale of tax deeds may not be included in computing such percentage. This section may not 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 in which taxes on real estate remain unpaid. [PL 2025, c. 113, Pt. D, §27 (AMD).]
Section 756Verify source

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  • 1 Oct 2025 · currentEnglish

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