Me. Stat. tit. 36 § 702
Current through 131st (2023-2024) Legislature Chapter 684
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. [1973, c. 620, §14(AMD).]
36 M.R.S. § 702