USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 104. PRIMARY ASSESSING AREAS
Title 36 - §471-A. Board of assessment review

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§471-A. Board of assessment review

The legislative body of a primary assessing area consisting of only one municipality may establish a primary assessing area board of assessment review. The executive committee of a primary assessing area consisting of more than one municipality may establish a primary assessing area board of assessment review. The primary assessing area board of assessment review has the powers and duties of a municipal board of assessment review, including those provided under section 844-N. [1995, c. 262, §3 (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
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State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §471. Area, body politic

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§471. Area, body politic

The primary assessing district shall be composed of those municipalities named in the order issued by the State Tax Assessor. The residents of a primary assessing district are a body corporate and politic which may sue or be sued, appoint attorneys and adopt a seal. [1975, c. 545, § 14 (amd).] div>
Where only one municipality is designated as a primary assessing unit, the municipality shall be the body corporate and the municipal officers the governing board, with the administration provisions of the assessing function to be enacted through municipal ordinance or charter provisions. Where a municipality is designated as a primary assessing unit, sections 472 to 474 shall not apply. [1975, c. 545, § 14 (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 - §472. Executive committee

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§472. Executive committee

The governing body of a primary assessing district shall be an executive committee composed of an equal number of municipal officers from each municipality and 2 nonvoting members. The nonvoting members shall be the chief assessor of a primary assessing area and the State Tax Assessor. It is not necessary that the State Tax Assessor attend all meetings of a primary assessing area and the State Tax Assessor may appoint a substitute to represent him. [1975, c. 545, § 14 (amd).]

1. Voting members. The voting members of the executive committee shall be appointed as follows: The municipal officers of each municipality comprising the primary assessing districts shall elect from their number the municipal officer or officers to serve on the executive committee. [1975, c. 545, § 14 (amd).]


2. Terms. [1975, c. 545, § 14 (rp).]

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 - §473. Powers and duties

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§473. Powers and duties

The executive committee shall have the power to: [1973, c. 620, §10 (new).]

1. Rules and regulations. Make all necessary rules and regulations for the conduct of the business of the primary assessing area which do not conflict with these statutes or any rules and regulations of the Bureau of Revenue Services; [P&SL 1975, c. 78, §21 (amd); 1997, c. 526, §14 (amd).]


2. Appoint chief assessor. Appoint the chief assessor in accordance with this chapter; [1973, c. 620, §10 (new).]


3. Approve annual budget. Approve the annual budget for the primary assessing area; [1973, c. 620, §10 (new).]


4. Establish salaries. Establish salaries, authorize contracts and do all other things necessary and proper to carry out the intent of these statutes; [1973, c. 620, §10 (new).]


5. Funding. In addition to the funding provided under this chapter, accept funds from any other source in the furtherance of its responsibilities; [1973, c. 620, §10 (new).]


6. Contracts. Authorize contracts with individual municipalities to perform tax billing and other centralized services for the member communities, but nothing in this chapter shall be construed to allow the executive committee to establish tax rates; [1973, c. 620, §10 (new).]


7. Public report. Make a public report of its activities at the close of each fiscal year within 30 days of the close of such year; [1973, c. 620, §10 (new).]


8. Tax maps. [1975, c. 19, §4 (rp).]


9. Cooperate with primary assessing areas. Cooperate with other primary assessing areas in any program not inconsistent with this chapter which will further the effectiveness of the assessing program; [1973, c. 620, §10 (new).]


10. Compensation scales for the personnel. Set the compensation scales for the personnel of the primary assessing area and the members of the committee shall be paid $25 per diem, plus necessary expenses while in the actual performance of their duties. [1973, c. 620, §10 (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 - §474. Administrative provisions

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§474. Administrative provisions

The chief assessor shall be the treasurer and administrative officer of the primary assessing area and shall in addition perform the following duties: [1973, c. 620, § 10 (new).]

1. Secretary. Serve as secretary of the executive committee and keep all committee minutes, except as to any meeting involving his removal; [1973, c. 620, § 10 (new).]


2. Prepare budget. Prepare the annual budget; [1973, c. 620, § 10 (new).]


3. Purchasing agent. Act as purchasing agent; [1973, c. 620, § 10 (new).]


4. Appoint personnel. Appoint all personnel subject to approval of the executive committee; [1973, c. 620, § 10 (new).]


5. Execute contracts. Execute, when approved by the executive committee, all contracts on behalf of the primary assessing area; [1973, c. 620, § 10 (new).]


6. Other duties and functions. Perform such other duties and functions as are delegated by the executive committee. [1973, c. 620, § 10 (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 - §475. Abatement by chief assessor; procedure (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§475. Abatement by chief assessor; procedure (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 - §476. Notice of decision (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§476. Notice of decision (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 - §477. Appeals to board of assessment review (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§477. Appeals to board of assessment review (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 - §478. -- to Forestry Appeal Board (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§478. -- to Forestry Appeal Board (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 - §479. Hearing (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§479. 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
Title 36 - §480. -- to Superior Court (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§480. -- to Superior Court (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 - §481. Hearing (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§481. 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
Title 36 - §482. Commissioner's hearing and report (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§482. Commissioner's hearing and report (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 - §483. Trial (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§483. Trial (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 - §484. Judgment and execution (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§484. Judgment and execution (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 - §485. Assessment ratio evidence (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§485. Assessment ratio evidence (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 - §486. State Board of Assessment Review (REPEALED)

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 104: PRIMARY ASSESSING AREAS

§486. State Board of Assessment Review (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