Maine Code § 36-702

Assessors' liability
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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. [PL 1973, c. 620, §14 (AMD).]

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