36 §318. Training of assessors
§318. Training of assessors The State Tax Assessor may establish, either on the assessor’s own initiative or in conjunction with professional or educational agencies, or both, a program of training to meet the needs of the State of Maine for a sufficient supply of competently trained assessors. Where possible, such training must be conducted by […]
36 §326. Purpose of minimum standards
§326. Purpose of minimum standards The purpose of minimum assessing standards is to aid the municipalities of Maine in the realization of just assessing practices without mandating the different ways municipalities might choose to achieve such equitable assessments. [PL 1975, c. 545, §13 (NEW).] SECTION HISTORY PL 1975, c. 545, §13 (NEW).
36 §327. Minimum assessing standards
§327. Minimum assessing standards All municipalities whether they choose to remain as single municipal assessing units or choose to be designated as a primary assessing area, either as a primary single unit or a member of a primary district, shall achieve the following minimum assessing standards: [PL 1975, c. 545, §13 (NEW).] 1. Minimum […]
36 §328. Administrative rules and regulations
§328. Administrative rules and regulations Any rules and regulations established by the Bureau of Revenue Services shall recognize the freedom, invention and individual means of the municipalities by which said standards will be met. For municipalities, whether a municipal assessing unit or in a primary assessing area, such regulations shall recognize that: [PL 1979, […]
36 §301. State Tax Assessor
§301. State Tax Assessor The responsibility for the direction, supervision and control of the administration of all property tax laws in the State is vested in the State Tax Assessor, except for such portion of those activities expressly delegated by this chapter to the primary assessing areas or municipal assessing units or those activities expressly […]
36 §302. Unorganized territories
§302. Unorganized territories The Bureau of Revenue Services shall be responsible for the performance of the assessing function in the unorganized territory of the State and this territory shall constitute a single primary assessing unit. [PL 1975, c. 545, §4 (AMD); PL 1997, c. 526, §14 (AMD).] SECTION HISTORY PL 1973, c. 620, §10 […]
36 §303. Organized territory
§303. Organized territory The organized territory of the State shall be divided into primary assessing areas and municipal assessing units on or before July 1, 1979. The foregoing division shall be made by the State Tax Assessor utilizing the following criteria as appropriate. [PL 1979, c. 666, §8 (AMD).] 1. Primary assessing areas. Primary […]
36 §304. Establishment of primary assessing areas
§304. Establishment of primary assessing areas The State Tax Assessor shall, by order, establish each primary assessing area. The order shall be directed to the municipal officers. The issuance of said order shall be conclusive evidence of the lawful organization of the primary assessing area and a copy of said order shall be filed in […]
36 §305. Additional duties
§305. Additional duties In addition to any other duties of the Bureau of Revenue Services provided in this chapter, it shall: [PL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).] 1. Just value. Certify to the Secretary of State before the first day of February each year the equalized just value […]