USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 101. GENERAL PROVISIONS
Title 36 - §201. Supervision and administration

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§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. [1977, c. 509, § 2 (amd).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
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State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §202. Training and certification of assessors (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§202. Training and certification of assessors (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §203. Supervisors and assistants (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§203. Supervisors and assistants (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §204. Daily payment to treasurer (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§204. Daily payment to treasurer (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §205. Forms, reports and records

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§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.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §206. Compensation of assessors, collectors and treasurers

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§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. [1973, c. 695, § 4 (rpr).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §207. -- conventions (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§207. -- conventions (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §208-A. Adjustment for sudden and severe disruption of valuation

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§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. A municipality requesting an adjustment under this section must file a petition, with supporting documentation, with the State Tax Assessor within 45 days following receipt of the annual notice of the proposed valuations of municipalities within each county as required under section 208. [2005, c. 332, §11 (amd).]


2. Sudden and severe disruption. A municipality experiences a sudden and severe disruption in its municipal valuation if:



A. The municipality experiences an equalized net reduction in valuation of at least 2% from the equalized valuation that would apply without adjustment under this section; [2001, c. 579, §1 (amd).]




B. The equalized net reduction is attributable to the closure, removal, replacement, retrofit, obsolescence, disaster or abatement attributable to a single taxpayer; and [1997, c. 688, §1 (new).]




C. The municipality's equalized tax rate of residential property exceeds the state average. [1997, c. 688, §1 (new).]

[2001, c. 579, §1 (amd).]


3. Procedure. On receipt of a request by a municipality for adjustment under this section, the State Tax Assessor shall examine the documentation provided by the municipality and determine if the municipality qualifies for an adjustment under this section. If the State Tax Assessor determines that a municipality qualifies for an adjustment under this section, the State Tax Assessor shall calculate an adjusted state valuation for the municipality by reducing the amount that is determined under section 208 by the amount of the net sudden and severe disruption of equalized valuation. [1997, c. 688, §1 (new).]


4. Notifications. The State Tax Assessor shall notify the Commissioner of Education and the Treasurer of State of any adjusted state valuation determined under this section by February 1st of the year following the request for an adjustment. [1997, c. 688, §1 (new).]


5. Effect of modified state valuation. The determination of an adjusted state valuation has the following effect.



A. The Commissioner of Education shall use the adjusted state valuation for the municipality instead of the valuation certified under section 305 in calculating the distribution of state funds to support education. [1997, c. 688, §1 (new).]




B. The Treasurer of State shall use the adjusted state valuation instead of the valuation certified under section 305 in calculating the distribution of state municipal revenue sharing. [1997, c. 688, §1 (new).]

[1997, c. 688, §1 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §208. Equalization

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 1: POWERS AND DUTIES OF STATE TAX ASSESSOR

§208. Equalization

The State Tax Assessor has the duty of equalizing the state and county taxes among the several towns and unorganized territory. The State Tax Assessor shall equalize and adjust the assessment list of each town, 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 by certified mail to the chair of the board of assessors, and chair of the board of selectmen in municipalities having selectmen, 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 II-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. [1993, c. 395, §8 (amd).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §251. Warrants for town assessment of state tax

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 2: POWERS AND DUTIES OF STATE TREASURER

§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.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §252. Time for issuance

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 2: POWERS AND DUTIES OF STATE TREASURER

§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. [1975, c. 765, § 3 (amd).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §253. -- requirements

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 2: POWERS AND DUTIES OF STATE TREASURER

§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.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §254. Issuance of warrants or executions

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 2: POWERS AND DUTIES OF STATE TREASURER

§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.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §271. State Board of Property Tax Review

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 2-A: PROPERTY TAX APPEALS

§271. State Board of Property Tax Review

1. Organization; meetings. The State Board of Property Tax Review, as established by Title 5, section 12004-B, subsection 6, shall consist of 15 members appointed by the Governor for terms of 3 years, except for initial appointments which shall be 13 of the membership for one year, 13 of the membership for 2 years and 13 of the membership for 3 years. Vacancies on the board shall be filled for the remainder of the unexpired term. The membership shall be equally divided among attorneys, real estate brokers, engineers, retired assessors and public members. The board shall annually elect a chair and secretary. The secretary need not be chosen from the members of the board. [1989, c. 503, Pt. B, §165 (amd).]


2. Powers and duties. The board shall have the following powers and duties:
p align="center">A. Hear and determine appeals according to the following provisions of law: p align="center">(1) The tree growth tax law, chapter 105, subchapter II-A; p align="center">(2) The farm and open space law, chapter 105, subchapter X; p align="center">(3) As provided in section 843; p align="center">(4) As provided in section 844; p align="center">(5) Section 272; and p align="center">(6) Section 2865; [1993, c. 664, §12 (amd).]p align="center">B. Raise or lower assessments to conform to the law; [1985, c. 764, §8 (new).]p align="center">C. Promulgate rules in accordance with the Maine Administrative Procedure Act, Title 5, chapter 375, governing procedures before the board; and [1985, c. 764, §8 (new).]p align="center">D. Administer oaths, take testimony, hold hearings, summon witnesses, subpoena records, files and documents it considers necessary for carrying out its responsibilities. [1985, c. 764, §8 (new).] [1993, c. 664, §12 (amd).]

3. Procedures. Appeals to the board must be commenced by filing a petition for appeal with the board. A copy of the petition must be mailed to the State Tax Assessor and to the assessor of the municipality where the property subject to appeal is located. [1993, c. 395, §9 (amd).]


3-A. Filing. Petitions for appeal and all other papers required or permitted to be filed with the board must be filed with the secretary of the board. Filing with the secretary may be accomplished by delivery to the office of the board or by mail addressed to the secretary of the board. All papers to be filed that are transmitted by the United States Postal Service are deemed filed on the day the papers are deposited in the mail as provided in section 153. [1993, c. 395, §10 (new).]


4. Services. The board may request the advice and services of any assessor or appraiser holding a valid certificate from the Bureau of Revenue Services and other persons as it deems advisable. No assessor or appraiser may sit with the board concerning any property which he has previously appraised or assessed. [1985, c. 764, §8 (new); 1997, c. 526, §14 (amd).]


5. Hearings. Upon receipt of an appeal, the chair of the board shall determine whether the appeal is within the jurisdiction of the board. If the board does not have jurisdictional authority to hear the appeal, the chair shall notify all parties in writing within 10 days of making the determination. Either party may appeal to the board a decision of the chair relating to jurisdictional issues within 30 days after receiving written notice of that decision by filing a request with the board to have that decision reviewed by the board. If the board does have jurisdiction over the appeal or if either party appeals the determination that the board lacks jurisdiction, the chair shall select from the list of board members 5 persons to hear the appeal or jurisdictional issue and shall notify all parties of the time and place of the hearing. The selection of members for an appeal hearing or appeal of a jurisdictional issue is based upon availability, geographic convenience and area of expertise. Three of the 5 members constitute a quorum. [1995, c. 262, §1 (amd).]


6. Compensation. Board members serving on an appeal panel shall be compensated according to Title 5, chapter 379. [1985, c. 764, §8 (new).]


7. Appeal. Decisions of the board may be appealed pursuant to the Maine Administrative Procedure Act, Title 5, chapter 375. [1985, c. 764, §8 (new).]


8. Transition provision. All proceedings and other matters which were pending before the Municipal Valuation Appeals Board, the Land Classification Appeals Board or the State Board of Assessment Review prior to the effective date of this section, or which were on appeal from any of those boards prior to the effective date of this section and are remanded on or after the effective date of this section, shall automatically become the responsibility of the State Board of Property Tax Review and all documents and other materials related thereto and in the possession of those boards shall be delivered to the board. The decision of any municipal board of assessment review or county commissioners on any property tax appeal pending before the municipal board of assessment review or county commissioners on the effective date of this section and relating to nonresidential property with an equalized municipal valuation of $500,000 or greater or any application which is deemed denied, may be appealed to the State Board of Property Tax Review within 60 days of the decision or the date of the application is deemed to be denied. The State Board of Property Tax Review shall hold a hearing de novo and if the board thinks that the owner is over-assessed, he shall be granted such reasonable abatements as the board thinks proper. [1985, c. 764, §8 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §272. Municipal valuation appeals

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 2-A: PROPERTY TAX APPEALS

§272. Municipal valuation appeals

The State Board of Property Tax Review shall hear appeals by any municipality aggrieved by the Bureau of Revenue Services' determination of equalized valuation or failure to meet minimum assessing standards and render its decision based upon the recorded evidence. [1985, c. 764, §8 (new); 1997, c. 526, §14 (amd).]

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 shall be in writing signed by a majority of the municipal officers, and shall be accompanied by an affidavit stating the grounds for appeal. A copy of the appeal and the affidavit shall be served on the Bureau of Revenue Services. [1989, c. 619 (amd); 1997, c. 526, §14 (amd).]


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 January 15th following the date on which the appeal is taken. The board shall order notice of hearing and give at least 5 days' notice prior to hearing thereof to the municipality and to the Bureau of Revenue Services. [1985, c. 764, §8 (new); 1997, c. 526, §14 (amd).]


3. Determination. The Bureau of Revenue Services shall have 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. [1985, c. 764, §8 (new); 1997, c. 526, §14 (amd).]


4. Powers. The board, after hearing, shall have the power to:



A. Raise, lower or sustain the state valuation as determined by the Bureau of Revenue Services with respect to the municipality which has filed the appeal; or [1985, c. 764, §8 (new); 1997, c. 526, §14 (amd).]




B. Raise, lower or sustain the Bureau of Revenue Services' determination of the municipality's achieved assessing standards and then, if the achieved standards were inadequate under the provisions of this chapter and upon receiving from both the bureau and the municipality recommended solutions to the inaccurate assessing practices, order the municipality to take the corrective steps the board considers necessary. [1985, c. 764, §8 (new); 1997, c. 526, §14 (amd).]

The board shall certify its decision to the Bureau of Revenue Services which shall, if necessary, incorporate the decision in the valuation certified pursuant to section 305, subsection 1. [1985, c. 764, §8 (new); 1997, c. 526, §14 (amd).]


5. Procedure following appeal. The valuation determined on appeal shall be certified to the State Tax Assessor, who shall, if necessary, incorporate the decision in the valuation certified pursuant to section 305, subsection 1. 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. [1985, c. 764, §8 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §273. Nonresidential property of $1,000,000 or greater

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 2-A: PROPERTY TAX APPEALS

§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. [1995, c. 262, §2 (amd).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §291. Membership, creation (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 3: PROPERTY TAX APPEALS
Article 1: Municipal Valuation Appeals Board

§291. Membership, creation (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §292. Duties, procedures (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 3: PROPERTY TAX APPEALS
Article 1: Municipal Valuation Appeals Board

§292. Duties, procedures (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §293. Compensation (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 3: PROPERTY TAX APPEALS
Article 1: Municipal Valuation Appeals Board

§293. Compensation (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §297. Purpose; composition (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 3: PROPERTY TAX APPEALS
Article 2: Land Classification Appeals Board

§297. Purpose; composition (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §298. Hearing (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
Subchapter 3: PROPERTY TAX APPEALS
Article 2: Land Classification Appeals Board

§298. Hearing (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01