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An Act To Amend the Law Governing the Collection of Minor Amounts of Property Taxes
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §760-A, sub-§1, as enacted by PL 1991, c. 231, is amended to read:
 
1. Not collected.   After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize the municipal treasurer to remove those taxes from the municipal books.
 
SUMMARY
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.