Maine Revised Statutes Title 36 Sec. 331 – Assessment manual
Current as of: 2023 | Check for updates
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Terms Used In Maine Revised Statutes Title 36 Sec. 331
- 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
- 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 State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property. [PL 2023, c. 360, Pt. A, §5 (AMD).]
Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure. [PL 2023, c. 360, Pt. A, §5 (AMD).]
SECTION HISTORY
PL 1985, c. 764, §10 (NEW). PL 2023, c. 360, Pt. A, §5 (AMD).