§201. Supervision and administration The State Tax Assessor shall have and exercise general supervision over the administration of the assessment and taxation laws of the State, and over local assessors and all other assessing officers in the performance of their duties, to the end that all property shall be assessed at the just value thereof […]
§202. Training and certification of assessors (REPEALED) SECTION HISTORY PL 1969, c. 579, §1 (RPR). PL 1973, c. 620, §7 (RP). PL 1973, c. 695, §3 (RP).
§203. Supervisors and assistants (REPEALED) SECTION HISTORY PL 1969, c. 579, §2 (RP).
§204. Daily payment to treasurer (REPEALED) SECTION HISTORY PL 1981, c. 364, §20 (RP).
§205. Forms, reports and records The State Tax Assessor shall prescribe the form of blanks, reports, abstracts and other records relating to the assessment of property for taxation. Assessors and other officers shall use and follow the forms so prescribed and the State Tax Assessor shall have power to enforce their use.
§206. Compensation of assessors, collectors and treasurers Primary assessing areas and municipalities shall pay to assessors a reasonable compensation and actual expenses incurred in complying with the requirement of this Title. Primary assessing areas and municipalities shall pay to collectors, treasurers and assessors a reasonable compensation and actual expenses incurred in attending meetings and schools […]
§207. — conventions (REPEALED) SECTION HISTORY PL 1973, c. 620, §9 (RP). PL 1973, c. 695, §5 (RP).
§208-A. Adjustment for sudden and severe disruption of valuation 1. Request for adjustment. A municipality that has experienced a sudden and severe disruption in its municipal valuation may request an adjustment to the equalized valuation determined by the State Tax Assessor under section 208 for the purposes of calculating distributions of education funding under Title […]
§208. Equalization The State Tax Assessor has the duty of equalizing the county taxes among all municipalities and the unorganized territory. The State Tax Assessor shall equalize and adjust the assessment list of each municipality by adding to or deducting from it such amount as will make it equal to its just value as of […]
§209. Adjustment for audits; determination of the State Tax Assessor 1. Audits. If the State Tax Assessor determines that value was improperly excluded from any of the 3 most recently certified state valuations, the State Tax Assessor shall recalculate the equalized just value of that municipality to reflect the requirements of section 305. A […]
