36 §703. Selectmen to act as assessors
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 5: POWERS AND DUTIES OF ASSESSORS
§703. Selectmen to act as assessors
If any municipality does not choose assessors and is not a part of a primary assessing area, the selectmen are the assessors, and each of them must be sworn as an assessor. A selectman who is an assessor pursuant to this paragraph may resign the position of assessor without resigning the office of selectman. The position of assessor must then be filled by appointment pursuant to Title 30-A, section 2602, subsection 2. [1991, c. 270, §4 (AMD).]
SECTION HISTORY
1973, c. 620, §14 (AMD). 1991, c. 270, §4 (AMD).