§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).
§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 […]
§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, […]
§329. Inability to achieve standards If the Bureau of Revenue Services determines that a municipality has not met the minimum standards set forth in this subchapter, the municipality has 2 options: [PL 2007, c. 627, §11 (AMD).] 1. Acceptance. If the municipality accepts the bureau’s determination, the bureau shall consult with the officers of […]
§330. Professional assessment firms 1. Guidelines for professional assessing firms. The State Tax Assessor shall establish by rule guidelines for professional assessing firms. The guidelines must include the following requirements: A. Each professional assessing firm shall employ at least one certified Maine assessor; and [PL 2011, c. 240, §5 (AMD).] B. Each professional […]
§331. Assessment manual The State Tax Assessor shall maintain and periodically update a State assessment manual by rule, in accordance with the Maine Administrative Procedure Act, Title 5, chapter 375, which shall identify accepted and preferred methods of assessing property. [PL 1985, c. 764, §10 (NEW).] Any municipality performing or contracting for the performance […]
