§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 […]
§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 […]
§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 […]
§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 […]
§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 […]
§306. Definitions For the purpose of this chapter, the following terms have the following meanings. [PL 2007, c. 627, §9 (AMD).] 1. Chief assessor. “Chief assessor” means the person who is primarily responsible for the assessing function in a primary assessing unit or primary assessing district, designated as such by the State Tax Assessor. […]
