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. [PL 1985, c. 764, §8 (NEW); PL 1997, c. 526, §14 (AMD).]
1. Filing. Any municipality aggrieved shall file a written notice of appeal by November 15th, or, if November 15th is a Saturday, Sunday or holiday, the next business day after that November 15th, of the year the determination is made by the Bureau of Revenue Services. The appeal to the board must be in writing signed by a majority of the municipal officers and must be accompanied by an affidavit stating the grounds for appeal. A copy of the appeal and the affidavit must be served on the Bureau of Revenue Services.

[PL 2019, c. 401, Pt. A, §5 (AMD).]

Terms Used In Maine Revised Statutes Title 36 Sec. 272

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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
  • Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72
  • Municipal officers: means the mayor and municipal officers or councilors of a city, the members of the select board or councilors of a town and the assessors of a plantation. See Maine Revised Statutes Title 1 Sec. 72
  • Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. See Maine Revised Statutes Title 1 Sec. 72
  • Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
  • 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
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
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.

[PL 1985, c. 764, §8 (NEW); PL 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.

[PL 1985, c. 764, §8 (NEW); PL 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 [PL 1985, c. 764, §8 (NEW); PL 1997, c. 526, §14 (AMD).]
B. Raise, lower or sustain the bureau’s determination of the municipality’s achieved assessing standards and then, if the achieved standards were inadequate under the provisions of chapter 102, subchapter 5, and upon receiving from both the bureau and the municipality recommended solutions to the inadequate assessing practices, order the municipality to take the corrective steps the board considers necessary. [PL 2009, c. 496, §8 (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.

[PL 2009, c. 496, §8 (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.

[PL 1985, c. 764, §8 (NEW).]

SECTION HISTORY

PL 1985, c. 764, §8 (NEW). PL 1989, c. 619 (AMD). PL 1997, c. 526, §14 (AMD). PL 2009, c. 496, §8 (AMD). PL 2019, c. 401, Pt. A, §5 (AMD).
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