Maine Revised Statutes Title 36 Sec. 708 – Assessors to value real estate and personal property
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Terms Used In Maine Revised Statutes Title 36 Sec. 708
- Personal property: All property that is not real property.
- Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate. [PL 1973, c. 620, §17 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §17 (AMD).