§1118. Appeals and abatements
The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841. Appeal from a decision rendered under section 841 or a recommended current use value established under section 1106‑A must be to the State Board of Property Tax Review. [PL 1993, c. 452, §14 (AMD).]
SECTION HISTORY
PL 1975, c. 726, §2 (NEW). PL 1977, c. 549, §9 (AMD). PL 1977, c. 694, §699 (RPR). PL 1979, c. 666, §25 (RPR). PL 1985, c. 764, §20 (AMD). PL 1993, c. 452, §14 (AMD).
Structure Maine Revised Statutes
Subchapter 10: FARM AND OPEN SPACE TAX LAW
36 §1104. Administration; regulations
36 §1105. Valuation of farmland
36 §1106. Powers and duties; State Tax Assessor (REPEALED)
36 §1106-A. Valuation of open space land
36 §1109. Schedule; investigation
36 §1111. Scenic easements and development rights
36 §1112. Recapture penalty (REPEALED)
36 §1112-A. Mineral lands (REPEALED)
36 §1112-B. Mineral lands subject to an excise tax
36 §1113. Enforcement provision
36 §1115. Transfer of portion of parcel of land
36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)
36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
36 §1118. Appeals and abatements