Maine Revised Statutes
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...

36 §302. Unorganized territories - §302. Unorganized territories The Bureau of Revenue Services shall be...

36 §303. Organized territory - §303. Organized territory The organized territory of the State shall...

36 §304. Establishment of primary assessing areas - §304. Establishment of primary assessing areas The State Tax Assessor...

36 §305. Additional duties - §305. Additional duties In addition to any other duties of...

36 §306. Definitions - §306. Definitions For the purpose of this chapter, the following...

Subchapter 2: CERTIFICATION OF ASSESSORS

36 §310. Examination - §310. Examination The Bureau of Revenue Services shall hold qualifying...

36 §311. Certification - §311. Certification The State Tax Assessor shall issue a certificate...

36 §312. Violation - §312. Violation After July 1, 1980, no person shall be...

36 §313. Tenure - §313. Tenure A chief assessor certified as provided shall serve...

36 §314. Removal - §314. Removal The chief assessor holds office for an indefinite...

Subchapter 3: SELECTION OF ASSESSORS

36 §315. Selection of assessors (REPEALED) - §315. Selection of assessors (REPEALED) SECTION HISTORY PL 1973, c....

Subchapter 4: TRAINING OF ASSESSORS

36 §318. Training of assessors - §318. Training of assessors The State Tax Assessor may establish,...

Subchapter 5: ASSESSING STANDARDS

36 §326. Purpose of minimum standards - §326. Purpose of minimum standards The purpose of minimum assessing...

36 §327. Minimum assessing standards - §327. Minimum assessing standards All municipalities whether they choose to...

36 §328. Administrative rules and regulations - §328. Administrative rules and regulations Any rules and regulations established...

36 §329. Inability to achieve standards - §329. Inability to achieve standards If the Bureau of Revenue...

36 §330. Professional assessment firms - §330. Professional assessment firms 1. Guidelines for professional assessing firms....

36 §331. Assessment manual - §331. Assessment manual The State Tax Assessor shall maintain and...