§271. State Board of Property Tax Review 1. Organization; meetings. The State Board of Property Tax Review, as established by Title 5, section 12004‑B, subsection 6, consists of 15 members appointed by the Governor for terms of 3 years. Vacancies on the board must be filled for the remainder of the unexpired term. The membership […]
§272-A. Appeals of adjusted municipal valuation The State Board of Property Tax Review shall hear appeals by any municipality aggrieved by the Bureau of Revenue Services’ determination of adjusted equalized valuation pursuant to section 209 and render its decision based upon the recorded evidence. [PL 2019, c. 401, Pt. A, §6 (NEW).] 1. Filing. […]
§272. Municipal valuation appeals The State Board of Property Tax Review shall hear appeals by any municipality aggrieved by the Bureau of Revenue Services’ determination of equalized valuation or failure to meet minimum assessing standards and render its decision based upon the recorded evidence. [PL 1985, c. 764, §8 (NEW); PL 1997, c. 526, […]
§273. Nonresidential property of $1,000,000 or greater With regard to appeals relating to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater either separately or in the aggregate, as provided in sections 843 and 844, the state board shall hold a hearing de novo. For the purposes of this section, “nonresidential […]
