§701-A. Just value defined In the assessment of property, assessors in determining just value are to define this term in a manner that recognizes only that value arising from presently possible land use alternatives to which the particular parcel of land being valued may be put. In determining just value, assessors must consider all relevant […]
§701. Rules for assessment In the assessment of all taxes, assessors shall govern themselves by this chapter and, when applicable, chapter 102 and shall obey all warrants received by them while in office. [PL 1973, c. 620, §14 (AMD).] SECTION HISTORY PL 1973, c. 620, §14 (AMD).
§702. Assessors’ liability Assessors of municipalities and primary assessing areas are not responsible for the assessment of any tax which they are by law required to assess; but the liability shall rest solely with the municipality for whose benefit the tax was assessed, and the assessors shall be responsible only for their own personal faithfulness […]
§703. Select board to act as assessors If any municipality does not choose assessors and is not a part of a primary assessing area, the members of the select board are the assessors, and each of them must be sworn as an assessor. A member of the select board who is an assessor pursuant to […]
§704. Delinquent assessors; violation Any assessor who refuses to assess a state, county or municipal tax as required by law, or shall knowingly omit or fail to perform any duty imposed upon him by law, commits a civil violation for which a forfeiture not to exceed $100 may be adjudged. [PL 1977, c. 696, […]
§705. County commissioners may appoint assessors; procedure If for 3 months after any warrant for a county tax has been issued, a municipality that is not part of a primary assessing area or is not a primary assessing area has neglected to choose assessors, or the assessors chosen have neglected to assess and certify such […]
§706-A. Taxpayers to list property; notice; penalty; verification 1. Taxpayers to list property; inquiries. Before making an assessment, the assessor may give timely notice in writing to all persons liable to taxation or qualifying for an exemption subject to full or partial reimbursement by the State to furnish to the assessor true and perfect lists […]
§706. Taxpayers to list property, notice, penalty, verification (REPEALED) SECTION HISTORY PL 1969, c. 579, §§3-5 (AMD). PL 1973, c. 536, §23 (AMD). PL 1973, c. 620, §16 (AMD). PL 1973, c. 695, §12 (RPR). PL 1975, c. 623, §54 (AMD). PL 1977, c. 509, §13 (RPR). PL 1981, c. 30, §§1,2 (AMD). PL 2013, […]
§707. Exempt property; inventory required Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963: 1. Neat cattle. [PL 1981, c. 706, §10 (RP).] 2. Property of veterans. The value of the real property of veterans, their widows, widowers and minor children not taxed; [PL […]
§708-A. Certification of valuation lists (REPEALED) SECTION HISTORY PL 1973, c. 620, §18 (NEW). PL 1987, c. 497, §13 (RP).
§708. Assessors to value real estate and personal property The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and […]
§709-A. Primary assessing areas; assessment and commitment The municipal officers after receipt of the valuation lists from the primary assessing areas shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax, make perfect lists thereof and commit the same, when completed and signed by […]
§709-B. Extension of commitment time limit for 1977 (REPEALED) SECTION HISTORY PL 1977, c. 48, §5 (NEW). PL 1977, c. 625, §10 (RP).
§709. Assessment and commitment The assessors shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax payable during the municipal year for which municipal taxes are being raised, make perfect lists thereof and commit the same, when completed and signed by a majority of […]
§710. Overlay 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. 695, §13 (AMD).] SECTION HISTORY PL […]
§711. Assessment record The assessors or, in primary assessing areas, the municipal officers shall make a record of their assessment and of the invoice and valuation from which it was made. Before the taxes are committed to the officer for collection, they shall deposit such record, or a copy of it, in the assessor’s office, […]
§712. Certificate of assessment When the assessors or, in primary assessing areas, the municipal officers have assessed any tax and committed it to the tax collector, they shall return to the appropriate treasurer a certificate thereof with the name of such officer. [PL 1973, c. 695, §14 (AMD).] SECTION HISTORY PL 1973, c. 620, […]
§713-A. Certain supplemental assessments Notwithstanding section 713, when a municipality has foreclosed on a parcel of real estate and the owner recovers the real estate because of errors in the lien and foreclosure process, supplemental assessments may be made for any year back to the year of the foreclosure which is determined to be erroneous. […]
§713-B. Penalties assessed as supplemental assessments Penalties imposed under section 581, 1112‑C or 1138 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty. [PL 2021, c. 630, Pt. C, §10 (AMD).] SECTION HISTORY PL 1993, c. 452, §6 (NEW). PL 2021, c. […]
§713. Supplemental assessments Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates liable to taxation have been omitted from assessment or any tax on estates is invalid or void by reason of illegality, error or irregularity in assessment. A supplemental assessment may be made […]
