The assessors or, in primary assessing areas, the municipal officers may assess on the estates such sum above the sum necessary for them to assess, not exceeding 5% thereof as a fractional division renders convenient, and certify that fact to their municipal treasurer.

PL 1973, c. 66, §9 (AMD). PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §13 (AMD).