An Act To Amend the Law Governing the Collection of Minor Amounts of Property Taxes
Sec. 1. 36 MRSA §760-A, sub-§1, as enacted by PL 1991, c. 231, is amended to read:
Under current law, a municipality may choose to discharge any obligation to collect unpaid personal property taxes that it determines to be too small or too burdensome to collect economically. This bill expands application of this provision to unpaid real property taxes that the municipality determines to be too small or too burdensome to collect economically.