reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 10: TAX EXPENDITURE REVIEW › 36 §199-A. Definitions

§199-A. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2001, c. 652, §7 (NEW).]
1.  Committee.
"Committee" means the joint standing committee of the Legislature having jurisdiction over taxation matters.
[PL 2001, c. 652, §7 (NEW).]
2.  Tax expenditure.
"Tax expenditure" means any provision of state law that results in the reduction of tax revenue due to special exclusions, exemptions, deductions, credits, preferential rates or deferral of tax liability.
[PL 2001, c. 652, §7 (NEW).]
SECTION HISTORY
PL 2001, c. 652, §7 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 10: TAX EXPENDITURE REVIEW › 36 §199-B. Report

§199-B. Report
1.  Report.
The bureau shall submit a report regarding tax expenditures to the committee by February 15th of each odd-numbered year. The report must contain:
A. A summary of each tax expenditure in the laws administered by the bureau;   [PL 2001, c. 652, §7 (NEW).]
B. A description of the purpose and background of the tax expenditure and the groups likely to benefit from the tax expenditure;   [PL 2001, c. 652, §7 (NEW).]
C. An estimate of the cost of the tax expenditure for the current biennium;   [PL 2001, c. 652, §7 (NEW).]
D. Any issues regarding tax expenditures that need to be considered by the Legislature;   [PL 2017, c. 211, Pt. E, §4 (AMD).]
E. Any recommendation regarding the amendment, repeal or replacement of the tax expenditure; and   [PL 2017, c. 211, Pt. E, §4 (AMD).]
F. The total amount of reimbursement paid to each person claiming a reimbursement for taxes paid on certain business property under chapter 915.   [PL 2017, c. 211, Pt. E, §4 (NEW).]
[PL 2017, c. 211, Pt. E, §4 (AMD).]
SECTION HISTORY
PL 2001, c. 652, §7 (NEW). PL 2017, c. 211, Pt. E, §4 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 10: TAX EXPENDITURE REVIEW › 36 §199-C. Review

§199-C. Review
The committee shall conduct the following reviews according to the following schedule.   [PL 2001, c. 652, §7 (NEW).]
1.  Odd-numbered years.
During each odd-numbered year the committee may review the report required under section 199‑B.
[PL 2001, c. 652, §7 (NEW).]
2.  Even-numbered years.
During each even-numbered year the committee may review current issues of tax policy.
A. During each second regular session, the committee shall identify areas of tax policy for review during the period between the end of the second regular session and the first regular session of the next Legislature.   [PL 2001, c. 652, §7 (NEW).]
B. The committee may review:
(1) Issues of tax policy related to tax expenditures identified in its review under subsection 1;
(2) Issues related to the overall structure of the State's tax laws and the relative tax burdens on various classes of taxpayers;
(3) The impact of the State's tax structure on taxpayer behavior, including incentives and disincentives to reside or locate businesses in the State;
(4) Issues identified by the committee that require more detailed review than is possible during a regular session of the Legislature; or
(5) Any other tax policy issue identified by the committee as needing legislative review.   [PL 2001, c. 652, §7 (NEW).]
[PL 2001, c. 652, §7 (NEW).]
3.  Specific tax expenditure review.
[PL 2021, c. 635, Pt. H, §12 (RP).]
4.  Review of aviation tax expenditure.
The committee, by June 30, 2023, shall review the sales tax exemption under section 1760, subsection 88‑A to determine whether the exemption provides an incentive for increasing investment in the aviation sector, attracting and retaining aviation business and basing aircraft in the State.
[PL 2013, c. 379, §1 (AMD).]
SECTION HISTORY
PL 2001, c. 652, §7 (NEW). PL 2011, c. 665, §6 (AMD). PL 2013, c. 368, Pt. VVVV, §1 (AMD). PL 2013, c. 379, §1 (AMD). PL 2015, c. 328, §2 (AMD). PL 2021, c. 181, Pt. A, §3 (AMD). PL 2021, c. 635, Pt. H, §12 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 10: TAX EXPENDITURE REVIEW › 36 §199-D. Report

§199-D. Report
The committee shall notify the Legislature of the results of each review conducted under section 199-C and may issue a report of its findings and recommendations. The committee may report to the Legislature any legislation necessary to implement recommendations resulting from the review conducted under section 199-C.   [PL 2001, c. 652, §7 (NEW).]
SECTION HISTORY
PL 2001, c. 652, §7 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 10: TAX EXPENDITURE REVIEW › 36 §199-E. Elimination of certain tax expenditures (REPEALED)

§199-E. Elimination of certain tax expenditures
(REPEALED)
SECTION HISTORY
IB 2015, c. 1, §28 (NEW). PL 2021, c. 253, Pt. D, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 11: REVENUE IMPACT › 36 §200. Bureau of Revenue Services report on revenue incidence

§200. Bureau of Revenue Services report on revenue incidence
1.  Impact of taxes on individuals.
The bureau shall submit to the joint standing committee of the Legislature having jurisdiction over taxation matters and the joint standing committee of the Legislature having jurisdiction over appropriations and financial affairs a report containing the information required by this subsection by February 15th of each odd-numbered year.
A. Part 1 of the report must describe the overall incidence of all state, local and county taxes. The report must present information on the distribution of the tax burden:
(1) For the overall income distribution, using a measure of system-wide incidence that appropriately measures equality and inequality;
(2) By income classes, including, at a minimum, deciles of the income distribution; and
(3) By other appropriate taxpayer characteristics.   [PL 1997, c. 744, §1 (NEW).]
B. Part 2 of the report must describe the impact of the tax system on business and industrial sectors. The report must:
(1) Describe the impact of taxes on major sectors of the business and industrial economy relative to other sectors; and
(2) Describe the relative impact of each tax on business and industrial sectors.   [PL 1997, c. 744, §1 (NEW).]
C. When determining the overall incidence of taxes under this subsection, the bureau shall reduce the amount of taxes collected by the amount of taxes that are returned directly to taxpayers through tax relief programs.   [PL 1997, c. 744, §1 (NEW).]
[PL 2017, c. 211, Pt. E, §5 (AMD).]
2.  Legislation analysis.
At the request of the joint standing committee of the Legislature having jurisdiction over taxation matters, the bureau shall prepare an incidence impact analysis of any legislation or proposal to change the tax laws that increases, decreases or redistributes taxes by more than $20,000,000. To the extent data is available on the changes in the distribution of the tax burden that are effected by that legislation or proposal, the analysis must report on the incidence effects that would result if the legislation were enacted. The report may present information, using system-wide measures, by income classes, taxpayer characteristics or other relevant categories. The report may include analyses of the effect of the legislation proposal on representative taxpayers. The analysis must include a statement of the incidence assumptions that were used in computing the tax burdens.
[PL 1997, c. 744, §1 (NEW).]
SECTION HISTORY
PL 1997, c. 744, §1 (NEW). PL 2001, c. 652, §6 (AMD). PL 2005, c. 218, §8 (AMD). PL 2017, c. 211, Pt. E, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §201. Supervision and administration

§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 in compliance with the laws of the State.   [PL 1977, c. 509, §2 (AMD).]
SECTION HISTORY
PL 1977, c. 509, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §202. Training and certification of assessors (REPEALED)

§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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §203. Supervisors and assistants (REPEALED)

§203. Supervisors and assistants
(REPEALED)
SECTION HISTORY
PL 1969, c. 579, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §204. Daily payment to treasurer (REPEALED)

§204. Daily payment to treasurer
(REPEALED)
SECTION HISTORY
PL 1981, c. 364, §20 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §205. Forms, reports and records

§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.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §206. Compensation of assessors, collectors and treasurers

§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 called by the State Tax Assessor.   [PL 1973, c. 695, §4 (RPR).]
SECTION HISTORY
PL 1973, c. 620, §8 (RPR). PL 1973, c. 695, §4 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §207. -- conventions (REPEALED)

§207. -- conventions
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §9 (RP). PL 1973, c. 695, §5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §208. Equalization

§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 April 1st. Notice of the proposed valuations of municipalities within each county must be sent annually to the municipal officers of each municipality within that county on or before the first day of October. The valuation so determined is subject to review by the State Board of Property Tax Review pursuant to subchapter 2‑A, but the valuation finally certified to the Secretary of State pursuant to section 381 must be used for all computations required by law to be based upon the state valuation with respect to municipalities. A municipality shall provide to the State Tax Assessor, upon request, such information as may be necessary for the State Tax Assessor to carry out the purposes of this section.   [PL 2021, c. 630, Pt. B, §1 (AMD).]
SECTION HISTORY
PL 1969, c. 502, §2 (NEW). PL 1975, c. 628, §1 (RPR). PL 1985, c. 764, §6 (AMD). PL 1993, c. 395, §8 (AMD). PL 2017, c. 288, Pt. A, §36 (AMD). PL 2019, c. 379, Pt. A, §1 (AMD). PL 2019, c. 401, Pt. A, §2 (AMD). PL 2019, c. 607, Pt. A, §4 (RPR). PL 2021, c. 630, Pt. B, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR › 36 §209. Adjustment for audits; determination of the State Tax Assessor

§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 municipality that is aggrieved by a determination of the State Tax Assessor under this section may appeal pursuant to section 272‑A.
[PL 2019, c. 401, Pt. A, §3 (NEW).]
2.  Notifications.
If an adjustment is made to a municipality's equalized municipal valuation pursuant to this section, the State Tax Assessor, in writing, shall make the following notifications:
A. To the municipality, a decision, which must include the findings of fact upon which the decision is based. This written decision constitutes final agency action;   [PL 2019, c. 401, Pt. A, §3 (NEW).]
B. To the joint standing committee of the Legislature having jurisdiction over taxation matters, a copy of the decision from paragraph A; and   [PL 2019, c. 401, Pt. A, §3 (NEW).]
C. To the Commissioner of Education prior to December 1st, and to the Treasurer of State, any adjustment to state valuation determined under this section and the time period to which the adjustment applies.   [PL 2019, c. 401, Pt. A, §3 (NEW).]
[PL 2019, c. 401, Pt. A, §3 (NEW).]
3.  Effect of modified state valuation.
The following provisions apply to an adjustment to state valuation under this section.
A. The Commissioner of Education shall use the adjusted state valuation amount instead of the valuation certified under section 305 in calculating education funding obligations under Title 20‑A, chapter 606‑B for the following fiscal year.   [PL 2019, c. 401, Pt. A, §3 (NEW).]
B. The Treasurer of State shall use the adjusted state valuation amount instead of the valuation certified under section 305 in calculating distributions of state-municipal revenue sharing under Title 30‑A, section 5681 for the following fiscal year.   [PL 2019, c. 401, Pt. A, §3 (NEW).]
[PL 2019, c. 401, Pt. A, §3 (NEW).]
SECTION HISTORY
PL 2019, c. 401, Pt. A, §3 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 2: POWERS AND DUTIES OF STATE TREASURER › 36 §251. Warrants for town assessment of state tax

§251. Warrants for town assessment of state tax
When a state tax is imposed and required to be assessed by the proper officers of towns, the Treasurer of State shall send such warrants as he is, from time to time, ordered to issue for the assessment thereof to the assessors, requiring them forthwith to assess the sum apportioned to their town or place, and to commit their assessment to the constable or collector for collection.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 2: POWERS AND DUTIES OF STATE TREASURER › 36 §252. Time for issuance

§252. Time for issuance
When a state tax is ordered by the Legislature, the Treasurer of State shall send his warrants directed to the assessors of each municipality, as soon after the first day of April as is practicable, requiring them to assess upon the estates of such municipality its proportion of the state tax for the current year; and shall in a like manner for the succeeding year, send like warrants for the state tax.   [PL 1975, c. 765, §3 (AMD).]
SECTION HISTORY
PL 1975, c. 765, §3 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 2: POWERS AND DUTIES OF STATE TREASURER › 36 §253. -- requirements

§253. -- requirements
The Treasurer of State in his warrant shall require the assessors of each municipality to make a fair list of their assessments, as required by this Title; to commit such list to the tax collector of such municipality in accordance with section 709; and to return a certificate thereof in accordance with section 712.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 2: POWERS AND DUTIES OF STATE TREASURER › 36 §254. Issuance of warrants or executions

§254. Issuance of warrants or executions
The Treasurer of State shall issue warrants or executions against delinquent towns, assessors, constables and collectors to enforce the collection and payment of state taxes in cases prescribed in this Title.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 2-A: PROPERTY TAX APPEALS › 36 §272-A. Appeals of adjusted municipal valuation

§272-A. Appeals of adjusted municipal valuation
The State Board of Property Tax Review shall hear appeals by any municipality aggrieved by the Bureau of Revenue Services' determination of adjusted equalized valuation pursuant to section 209 and render its decision based upon the recorded evidence.   [PL 2019, c. 401, Pt. A, §6 (NEW).]
1.  Filing.
Any municipality aggrieved shall file a written notice of appeal within 45 days of its receipt of notification of the decision of the Bureau of Revenue Services. The appeal to the board must be in writing and signed by a majority of the municipal officers and must be accompanied by an affidavit stating the grounds for appeal. A copy of the appeal and the affidavit must be served on the Bureau of Revenue Services.
[PL 2019, c. 401, Pt. A, §6 (NEW).]
2.  Hearing.
The board shall hear the appeal within a reasonable time of the filing of the appeal by the municipality and shall render its decision no later than November 15th following the date on which the appeal is taken. The board shall order notice of the hearing and give at least 5 days' notice prior to the hearing to the municipality and to the Bureau of Revenue Services.
[PL 2019, c. 401, Pt. A, §6 (NEW).]
3.  Determination.
The Bureau of Revenue Services has the burden of showing that its determination is reasonable and the municipality's claims are unreasonable. The board shall sustain the determination of the Bureau of Revenue Services only upon finding that the bureau's determination is reasonable and the claims of the municipality are unreasonable. If the board does not sustain the bureau's determination, it shall make its own reasonable determination giving due weight to the claims of the municipality and the Bureau of Revenue Services.
[PL 2019, c. 401, Pt. A, §6 (NEW).]
4.  Powers.
The board, after hearing, may raise, lower or sustain the adjusted state valuation as determined by the Bureau of Revenue Services with respect to the municipality that has filed the appeal. The board shall certify its decision to the Bureau of Revenue Services.
[PL 2019, c. 401, Pt. A, §6 (NEW).]
5.  Procedure following appeal.
The valuation determined on appeal must be certified to the Bureau of Revenue Services, which shall, if necessary, incorporate the decision in the valuation used pursuant to section 209. If an appeal to the Superior Court or Supreme Judicial Court results in a lowering of the municipality's state valuation, the Treasurer of State shall reimburse with funds appropriated from the General Fund an amount equal to money lost by the municipality due to the use by the State of an incorrect state valuation in any statutory formula used to distribute state funds to municipalities.
[PL 2019, c. 401, Pt. A, §6 (NEW).]
SECTION HISTORY
PL 2019, c. 401, Pt. A, §6 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 2-A: PROPERTY TAX APPEALS › 36 §273. Nonresidential property of $1,000,000 or greater

§273. Nonresidential property of $1,000,000 or greater
With regard to appeals relating to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater either separately or in the aggregate, as provided in sections 843 and 844, the state board shall hold a hearing de novo. For the purposes of this section, "nonresidential property" means property that is used primarily for commercial, industrial or business purposes, excluding unimproved land that is not associated with a commercial, industrial or business use.   [PL 1995, c. 262, §2 (AMD).]
SECTION HISTORY
PL 1985, c. 764, §8 (NEW). PL 1995, c. 262, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 3: PROPERTY TAX APPEALS › Article 1: MUNICIPAL VALUATION APPEALS BOARD › 36 §291. Membership, creation (REPEALED)

§291. Membership, creation
(REPEALED)
SECTION HISTORY
PL 1969, c. 502, §3 (RPR). PL 1975, c. 545, §2 (AMD). PL 1975, c. 771, §399 (AMD). PL 1977, c. 604, §36 (AMD). PL 1983, c. 812, §266 (AMD). PL 1985, c. 764, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 3: PROPERTY TAX APPEALS › Article 1: MUNICIPAL VALUATION APPEALS BOARD › 36 §292. Duties, procedures (REPEALED)

§292. Duties, procedures
(REPEALED)
SECTION HISTORY
PL 1969, c. 502, §3 (RPR). PL 1975, c. 272, §33 (AMD). PL 1975, c. 545, §3 (AMD). PL 1975, c. 628, §2 (RPR). PL 1975, c. 765, §4 (RPR). PL 1977, c. 694, §677 (AMD). PL 1979, c. 273, §§1-3 (AMD). PL 1979, c. 666, §5 (AMD). PL 1985, c. 764, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 3: PROPERTY TAX APPEALS › Article 1: MUNICIPAL VALUATION APPEALS BOARD › 36 §293. Compensation (REPEALED)

§293. Compensation
(REPEALED)
SECTION HISTORY
PL 1969, c. 502, §3 (RPR). PL 1983, c. 812, §267 (AMD). PL 1985, c. 764, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 3: PROPERTY TAX APPEALS › Article 2: LAND CLASSIFICATION APPEALS BOARD › 36 §297. Purpose; composition (REPEALED)

§297. Purpose; composition
(REPEALED)
SECTION HISTORY
PL 1977, c. 549, §11 (NEW). PL 1979, c. 666, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 101: GENERAL PROVISIONS › Subchapter 3: PROPERTY TAX APPEALS › Article 2: LAND CLASSIFICATION APPEALS BOARD › 36 §298. Hearing (REPEALED)

§298. Hearing
(REPEALED)
SECTION HISTORY
PL 1977, c. 549, §11 (NEW). PL 1979, c. 666, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 1: BUREAU OF REVENUE SERVICES › 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 prohibited by this chapter to the Bureau of Revenue Services. The State Tax Assessor shall take all necessary and legal means to ensure that the intent of this chapter is fulfilled.   [PL 1975, c. 545, §4 (AMD); PL 1997, c. 526, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §4 (AMD). PL 1997, c. 526, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 1: BUREAU OF REVENUE SERVICES › 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 (NEW). PL 1975, c. 545, §4 (AMD). PL 1997, c. 526, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 1: BUREAU OF REVENUE SERVICES › 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 assessing areas, including both primary assessing units and multi-municipal primary assessing districts, shall be established by:
A. Giving consideration to existing municipal and School Administrative District lines without regard to existing county lines;   [PL 1975, c. 545, §5 (RPR).]
B. Utilizing such factors as geography, distance, number of parcels, urban characteristics, sales activity and other factors the State Tax Assessor believes important;   [PL 1979, c. 666, §8 (AMD).]
C. If the State Tax Assessor wishes, the appointment of an advisory committee to assist him in making the division and in establishing assessing standards; and   [PL 1979, c. 666, §8 (AMD).]
D. Determining the boundaries of such areas and, after appropriate hearing by interested parties, as conditions and personnel warrant.   [PL 1975, c. 545, §5 (RPR).]
Primary assessing areas, both single units and districts, shall be reviewed at least every 10 years by the State Tax Assessor. When conditions justify alteration of the boundaries of the primary assessing areas, the State Tax Assessor may so order after appropriate hearing. Any municipality may withdraw from designation as a primary assessing area upon proper notice.
[PL 1979, c. 666, §8 (AMD).]
2.  Municipal assessing units.
Any municipality may decide not to be designated as a primary assessing area and shall be designated a municipal assessing unit. If the municipal assessing unit hires a professional full-time assessor, he shall be subject to the certification requirements of sections 311 and 312.
[PL 1979, c. 666, §8 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §§1,2 (AMD). PL 1975, c. 545, §5 (RPR). PL 1975, c. 765, §5 (AMD). PL 1979, c. 666, §8 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 1: BUREAU OF REVENUE SERVICES › 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 the office of the Secretary of State.   [PL 1975, c. 545, §6 (RPR).]
The governing body of the primary assessing area shall determine the initial budget for the primary assessing area and, if a primary assessing district, the warrant for each participating municipality's share of expenses. The sums due on said warrant shall be paid on demand to the primary assessing district. The warrant shall be enforced in the same manner as state or county tax warrants.   [PL 1975, c. 545, §6 (RPR).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §3 (AMD). PL 1975, c. 545, §6 (RPR). PL 1975, c. 765, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 1: BUREAU OF REVENUE SERVICES › 36 §306. Definitions

§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.
[PL 2007, c. 627, §9 (AMD).]
2.  Hours of classroom training.
"Hours of classroom training" means clock hours, not credit hours.
[PL 2007, c. 627, §9 (AMD).]
3.  Municipal assessing unit.
"Municipal assessing unit" means a municipality that has chosen not to be designated by the State Tax Assessor as a primary assessing area.
[PL 2007, c. 627, §9 (AMD).]
4.  Primary assessing area.
"Primary assessing area" means the basic geographic division of the State's territory for the purpose of property tax assessment and administration. A primary assessing area may be either a primary assessing unit or a primary assessing district.
A. [PL 2007, c. 627, §9 (RP).]
B. [PL 2007, c. 627, §9 (RP).]
[PL 2007, c. 627, §9 (AMD).]
4-A.  Primary assessing district.
"Primary assessing district" means a multimunicipal area of the State that has been designated by the State Tax Assessor as a primary assessing area.
[PL 2007, c. 627, §9 (NEW).]
4-B.  Primary assessing unit.
"Primary assessing unit" means a single municipality that has been designated by the State Tax Assessor as a primary assessing area.
[PL 2007, c. 627, §9 (NEW).]
5.  Professional assessor.
"Professional assessor" means a person who is employed full time by one or more municipalities or by a primary assessing area, 75% or more of whose time is devoted to assessment administration.
[PL 2007, c. 627, §9 (AMD).]
6.  State supervisory agency.
[PL 2007, c. 627, §9 (RP).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §7 (RPR). PL 1997, c. 526, §14 (AMD). PL 2007, c. 438, §11 (AMD). PL 2007, c. 627, §9 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 2: CERTIFICATION OF ASSESSORS › 36 §310. Examination

§310. Examination
The Bureau of Revenue Services shall hold qualifying examinations for assessors as necessary, but not fewer than 2 times each year.   [PL 2021, c. 531, Pt. B, §1 (AMD).]
1.  Additional examinations.
Such additional examinations may be held as the State Tax Assessor deems necessary.
[P&SL 1975, c. 78, §21 (AMD).]
2.  Content and type.
The State Tax Assessor shall determine the content and type of examination and in so doing may consult with professional assessing organizations and others.
[PL 1973, c. 695, §6 (RPR).]
3.  Test applicant's knowledge.
The examination shall, among other things, test the applicant's knowledge of applicable law and techniques of assessing.
[PL 1973, c. 695, §6 (RPR).]
4.  Level of attainment.
The State Tax Assessor shall establish by rule the level of attainment on the examination required for certification. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.
[PL 2011, c. 240, §4 (AMD).]
5.  Confidentiality.
Copies of the qualifying examination and individual examination results are confidential and are not a public record as defined in Title 1, section 402, subsection 3.
[PL 2021, c. 253, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1981, c. 330 (AMD). PL 1997, c. 526, §14 (AMD). PL 2011, c. 240, §4 (AMD). PL 2021, c. 253, Pt. C, §1 (AMD). PL 2021, c. 531, Pt. B, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 2: CERTIFICATION OF ASSESSORS › 36 §311. Certification

§311. Certification
The State Tax Assessor shall issue a certificate of eligibility to any applicant who has demonstrated through appropriate examination that he or she is qualified to perform the assessing function. In addition, the State Tax Assessor shall establish classes of said certificate of eligibility that recognize the differing assessing skills needed for municipalities that vary in population and types of property.   [PL 1975, c. 545, §8 (RPR).]
Certificates of eligibility shall be renewed annually provided the assessor completes at least 16 hours of classroom training approved by the State Tax Assessor each year.   [PL 1975, c. 545, §8 (RPR).]
Any certificate issued by the State Tax Assessor may for cause be revoked after a hearing and findings of fact. In revoking a certificate, the State Tax Assessor shall give the certificate holder 30 days' written notice of the time and place of the hearing and the reasons therefor. An order of revocation shall be effective immediately.   [PL 1975, c. 545, §8 (RPR).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1975, c. 545, §8 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 2: CERTIFICATION OF ASSESSORS › 36 §312. Violation

§312. Violation
After July 1, 1980, no person shall be eligible to perform the duties of a chief assessor of a primary assessing area or the duties of a professional assessor of any municipality or primary assessing area unless he or she shall have been certified in the manner provided. Violation of this section shall be a civil violation for which a forfeiture of not less than $100 nor more than $250 shall be adjudged.   [PL 1977, c. 696, §265 (RPR).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1975, c. 545, §9 (AMD). PL 1977, c. 696, §265 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 2: CERTIFICATION OF ASSESSORS › 36 §313. Tenure

§313. Tenure
A chief assessor certified as provided shall serve a probationary period of 2 years. Thereafter he or she shall have tenure and may only be removed as provided.   [PL 1975, c. 545, §10 (AMD).]
A chief assessor having tenure in any primary assessing area, upon moving to another primary assessing area, shall serve a probationary period of no longer than one year, but such probationary period may be waived by agreement of the parties. Records as to tenure of chief assessors shall be kept by the Bureau of Revenue Services.   [PL 1975, c. 545, §10 (AMD); PL 1997, c. 526, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1975, c. 545, §10 (AMD). PL 1997, c. 526, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 2: CERTIFICATION OF ASSESSORS › 36 §314. Removal

§314. Removal
The chief assessor holds office for an indefinite term unless otherwise specified by contract. A chief assessor may be removed from office as follows:   [PL 2007, c. 627, §10 (AMD).]
1.  Probationary period.
A chief assessor serving a probationary period may be removed by the executive committee upon 30 days' written notice stating the reason for the removal.
[PL 2007, c. 627, §10 (AMD).]
2.  Tenure.
A chief assessor who has tenure may be removed for cause by the executive committee in the manner provided for the removal of town managers in Title 30-A, section 2633.
[PL 2007, c. 627, §10 (AMD).]
3.  Certification revoked.
A chief assessor whose certification is revoked by the State Tax Assessor must be removed from office immediately.
[PL 2007, c. 627, §10 (AMD).]
4.  Lapsed or expired certification.
[PL 1975, c. 545, §11 (RP).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1975, c. 545, §11 (AMD). PL 1987, c. 737, §§C77,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,C10 (AMD). PL 2007, c. 627, §10 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 3: SELECTION OF ASSESSORS › 36 §315. Selection of assessors (REPEALED)

§315. Selection of assessors
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 4: TRAINING OF ASSESSORS › 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 the Margaret Chase Smith Center for Public Policy of the University of Maine System or an institution of higher education. For such purposes, the State Tax Assessor may designate what programs either within or outside the State are acceptable for these training purposes.   [PL 1993, c. 78, §4 (AMD).]
Primary assessing units may expend funds for educational and training activities, including reimbursement for tuition, travel, meals, lodging, textbooks and miscellaneous instructional expenses. In addition, upon authorization of the executive committee of the primary assessing area, leaves of absence with pay may be approved for this purpose. The Bureau of Revenue Services may expend funds for training activities.   [P&SL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1985, c. 779, §79 (AMD). PL 1993, c. 78, §4 (AMD). PL 1997, c. 526, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 5: ASSESSING STANDARDS › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 5: ASSESSING STANDARDS › 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 assessment ratios.
A 50% minimum assessment ratio by 1977; a 60% minimum assessment ratio by 1978; and a 70% minimum assessment ratio by 1979 and thereafter. Notwithstanding this subsection, a municipality should not have an assessment ratio at an amount greater than 110% of its just value;
[PL 1993, c. 249, §1 (AMD); PL 1993, c. 249, §2 (AFF).]
2.  Maximum rating of assessment.
A maximum rating of assessment quality of 30 by 1977; a maximum rating of assessment quality of 25 by 1978; a maximum rating of assessment quality of 20 by 1979 and thereafter;
[PL 1975, c. 545, §13 (NEW).]
3.  Employment of assessor.
Any municipal assessing unit may employ a part-time, non-certified assessor or contract with a firm or organization that provides assessing services; when any municipal assessing unit or primary assessing area employs a full-time, professional assessor, this assessor must be certified by the bureau as a professionally trained assessor. The bureau shall publish, for the information of the municipalities, a list of assessing firms or organizations. The bureau shall provide to a municipality, on request by the municipality, a list of certified assessors.
[PL 2017, c. 170, Pt. B, §2 (AMD).]
SECTION HISTORY
PL 1975, c. 545, §13 (NEW). PL 1993, c. 249, §1 (AMD). PL 1993, c. 249, §2 (AFF). PL 1997, c. 526, §14 (AMD). PL 2001, c. 583, §10 (AMD). PL 2017, c. 170, Pt. B, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 5: ASSESSING STANDARDS › 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, c. 666, §9 (AMD); PL 1997, c. 526, §14 (AMD).]
1.  Electronic data processing.
Electronic data processing will be optional;
[PL 1975, c. 545, §13 (NEW).]
2.  Time for office to be opened.
The assessor's office need not be open full time;
[PL 1975, c. 545, §13 (NEW).]
3.  Uniform accounting system.
A uniform accounting system will not be mandated;
[PL 1975, c. 545, §13 (NEW).]
4.  Budgets unnecessary.
Budgets need not be submitted to the bureau;
[PL 1975, c. 545, §13 (NEW).]
5.  Number of appraisers.
The number of additional appraisers necessary will not be mandated;
[PL 1975, c. 545, §13 (NEW).]
6.  Office records.
The following office records do not necessarily have to be maintained:
A. Copies of deeds;   [PL 1975, c. 545, §13 (NEW).]
B. Aerial photographs;   [PL 1975, c. 545, §13 (NEW).]
C. Summary accounts or "tub" cards;   [PL 1975, c. 545, §13 (NEW).]
[PL 1975, c. 545, §13 (NEW).]
7.  Physical inspection and inventory.
Physical inspection and inventory of each real parcel and personal property account will take place at least every 4 years rather than every 3 years;
[PL 1975, c. 545, §13 (NEW).]
8.  Annual sales ratio studies.
Assessors will conduct annual sales ratio studies; and
[PL 1975, c. 545, §13 (NEW).]
9.  Tax maps.
Municipal assessing units do not necessarily have to maintain tax maps.
[PL 1975, c. 545, §13 (NEW).]
Upon a municipality's failure to achieve the minimum assessing standards of this subchapter, the bureau may choose at least one or more of the above administrative practices as necessary corrective steps to be undertaken by said municipality, in accordance with sections 271, 272 and 329.   [PL 1989, c. 502, Pt. A, §126 (AMD).]
SECTION HISTORY
PL 1975, c. 545, §13 (NEW). PL 1979, c. 666, §§9,10 (AMD). PL 1989, c. 502, §A126 (AMD). PL 1997, c. 526, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 5: ASSESSING STANDARDS › 36 §329. Inability to achieve standards

§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 the municipality and require steps by which the municipality is to achieve an acceptable level of just assessing practices. In requiring those steps, the bureau shall endeavor to accommodate the preferences of the municipal officers. The steps may include membership, where applicable, in a primary assessing district, joining with a companion municipality in the hiring of a professional assessor or an assessing firm or other arrangements approved by the bureau; and
[PL 2007, c. 627, §11 (AMD).]
2.  Appeal.
If the municipality is aggrieved by the bureau's determination, the municipality may file a written notice of appeal with the State Board of Property Tax Review in accordance with chapter 101, subchapter 2-A.
[PL 2007, c. 627, §11 (AMD).]
SECTION HISTORY
PL 1975, c. 545, §13 (NEW). PL 1979, c. 666, §11 (AMD). PL 1985, c. 764, §9 (AMD). PL 1997, c. 526, §14 (AMD). PL 2007, c. 627, §11 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 5: ASSESSING STANDARDS › 36 §330. Professional assessment firms

§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 assessing firm performing revaluation services for a municipality shall provide the municipality with papers and information necessary to conduct future revaluations.   [PL 2011, c. 240, §5 (AMD).]
Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.
[PL 2011, c. 240, §5 (AMD).]
2.  Model contract.
The State Tax Assessor shall develop a model contract for revaluation services. This model contract shall be made available to all municipalities.
[PL 1985, c. 764, §10 (NEW).]
3.  Assistance to municipalities.
The State Tax Assessor shall provide technical assistance to municipalities, when requested, in evaluating and selecting professional revaluation firms.
[PL 1985, c. 764, §10 (NEW).]
SECTION HISTORY
PL 1985, c. 764, §10 (NEW). PL 2011, c. 240, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 102: PROPERTY TAX ADMINISTRATION › Subchapter 5: ASSESSING STANDARDS › 36 §331. Assessment manual

§331. Assessment manual
The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property.   [PL 2023, c. 360, Pt. A, §5 (AMD).]
Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure.   [PL 2023, c. 360, Pt. A, §5 (AMD).]
SECTION HISTORY
PL 1985, c. 764, §10 (NEW). PL 2023, c. 360, Pt. A, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 1: STATE VALUATION › Article 1: GENERAL PROVISIONS › 36 §341. Certification of treasurer and controller

§341. Certification of treasurer and controller
Before commencing to collect the taxes which the State Tax Assessor is authorized by law to collect, he shall certify to the Treasurer of State and the State Controller the total amount of each type of tax. Copies of all supplemental assessments and abatements of taxes shall be sent to the Treasurer of State.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 1: STATE VALUATION › Article 1: GENERAL PROVISIONS › 36 §342. Property taxes credited on assessments; quarterly payments (REPEALED)

§342. Property taxes credited on assessments; quarterly payments
(REPEALED)
SECTION HISTORY
PL 1979, c. 666, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 103: ASSESSMENT AND COLLECTION OF TAXES › Subchapter 1: STATE VALUATION › Article 2: VALUATION › 36 §381. State valuation; definition; to be filed with Bureau of Revenue Services annually

§381. State valuation; definition; to be filed with Bureau of Revenue Services annually
The term "state valuation" as used in reference to the unorganized territory in this Title, except in this chapter and chapter 105, means an annual valuation of all property subject to a Maine property tax but not taxable by a municipality. The annual valuation is to be completed by and on file in the office of the Bureau of Revenue Services prior to the assessment of the annual property tax in the unorganized territory. The annual valuation is to be based on the status of property on April 1st. In this chapter, in chapter 105 and outside of this Title, the term "state valuation" means the valuation filed with the Secretary of State pursuant to section 305, subsection 1.   [PL 2019, c. 379, Pt. A, §2 (AMD).]
SECTION HISTORY
PL 1967, c. 24 (AMD). PL 1969, c. 502, §4 (AMD). PL 1971, c. 107, §1 (AMD). PL 1975, c. 272, §35 (RPR). PL 1977, c. 509, §3 (AMD). PL 1981, c. 698, §178 (AMD). PL 1983, c. 858, §4 (AMD). PL 1983, c. 859, §N4 (AMD). PL 1997, c. 526, §14 (AMD). RR 2013, c. 2, §44 (COR). PL 2019, c. 379, Pt. A, §2 (AMD).