Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 674 - Maine Board of Tax Appeals › Chapter 100 - MAINE BOARD OF TAX APPEALS PRACTICE AND PROCEDURE › Part 1 - GENERAL PROVISIONS › Section 674-100-1-105 - Bringing an Appeal

Current through 2024-29, July 17, 2024
1.
Who may
				  appeal
Any Taxpayer who is aggrieved by a reconsidered decision of
					 the Assessor regarding an assessment or determination issued to that Taxpayer,
					 or who has deemed a reconsideration request denied pursuant to 36 M.R.S.A.
					 §151(2)(C), may appeal to the Board from the Assessor's reconsidered
					 decision or deemed denial when the amount of tax or the refund request in
					 controversy was $1,000 or more at the time the Taxpayer requested
					 reconsideration from the Assessor.
2.
Time for filing
Any Taxpayer wishing to appeal the Assessor's reconsidered
					 decision to the Board must, in accordance with 36 M.R.S. §151(2)(F)(1),
					 file a written statement of appeal with the Board within 60 days of receiving
					 the Assessor's reconsidered decision. A Taxpayer may deem a reconsideration
					 request denied if the Assessor does not issue a reconsidered decision within
					 the 90 day period specified in 36 M.R.S. §151(2)(B), or any extension
					 thereof, by filing a written statement of appeal with the Board. In accordance
					 with 36 M.R.S. §153(1), a written statement of appeal shall be deemed
					 filed with the Board on the date it is postmarked by the United States Postal
					 Service or marked with similar evidence of submission for delivery by any
					 delivery service designated by the United States Secretary of the Treasury
					 pursuant to
					 26 U.S.C.
					 §7502(f)(2). Upon
					 receiving a statement of appeal the Appeals Office shall forward a copy to the
					 Bureau as notification that an appeal has been filed.
3.
Computation of time
In computing any period of time prescribed or allowed by
					 this chapter, or by any applicable statute, the day of the act, event, or
					 default after which the designated period of time begins to run is not to be
					 included. The last day of the period so computed is to be included. Pursuant to
					 36 M.R.S. §153(2), when the last day of the prescribed period is a
					 Saturday, a Sunday, or a legal holiday in this State, the period runs until the
					 end of the next day which is not a Saturday, a Sunday, or a legal holiday in
					 this State. When the period of time prescribed or allowed is less than 7 days,
					 intermediate Saturdays, Sundays and legal holidays shall be excluded in the
					 computation.
4.
Request for Appeals Conference
Pursuant to 36 M.R.S. §151-D(10)(A), if a Taxpayer
					 desires an Appeals Conference, the Taxpayer must submit a written request for
					 one within 20 days of filing the statement of appeal.
5.
Processing fee
When a Taxpayer requests an Appeals Conference, a
					 processing fee of $100, payable to the "Treasurer, State of Maine", must be
					 tendered to the Appeals Office within 21 days of the filing of the statement of
					 appeal. For good cause shown, the Board may either grant additional time for
					 payment of the processing fee, or waive payment altogether, provided the
					 Taxpayer files a written request with the Appeals Office for additional time
					 for payment or waiver of payment before payment of the fee is due. The request
					 must describe the reasons why the payment of the fee at the time of the appeal
					 constitutes undue hardship for the Taxpayer.
6.
Acknowledgement of statement of
				  appeal
Upon receipt of a written statement of appeal, the Appeals
					 Office shall send an acknowledgement of receipt to the Taxpayer and the Bureau.
7.
Withdrawal
The Taxpayer may withdraw the statement of appeal at any
					 stage of the proceedings prior to the issuance of a decision by the Board
					 pursuant to section 304 of this chapter, with the effect being the same as
					 though the statement of appeal had never been filed.