Maine Revised Statutes Title 36 Sec. 1118 – Appeals and abatements
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Terms Used In Maine Revised Statutes Title 36 Sec. 1118
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
- Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
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).