Maine § 36 §151 Review of decisions of State Tax Assessor

Maine Statutes

§ 36 §151 — Review of decisions of State Tax Assessor

Maine·Title 36 TAXATION·Part 1 GENERAL PROVISIONS·Ch. 7 UNIFORM ADMINISTRATIVE PROVISIONS

1.Petition for reconsideration. A person who is subject to an assessment by the State Tax Assessor or entitled by law to receive notice of a determination of the assessor and who is aggrieved as a result of that action may request in writing, within 60 days after receipt of notice of the assessment or the determination, reconsideration by the assessor of the assessment or the determination. If a person receives notice of an assessment or a determination and does not file a petition for reconsideration within the specified time period, a review is not available in Superior Court or before the board regardless of whether the taxpayer subsequently makes payment and requests a refund.

2.Reconsideration by division. If a petition for reconsideration is filed within the specified time period,

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1.
Petition for reconsideration.
A person who is subject to an assessment by the State Tax Assessor or entitled by law to receive notice of a determination of the assessor and who is aggrieved as a result of that action may request in writing, within 60 days after receipt of notice of the assessment or the determination, reconsideration by the assessor of the assessment or the determination. If a person receives notice of an assessment or a determination and does not file a petition for reconsideration within the specified time period, a review is not available in Superior Court or before the board regardless of whether the taxpayer subsequently makes payment and requests a refund.
2.
Reconsideration by division.
If a petition for reconsideration is filed within the specified time period, the assessor shall reconsider the assessment or the determination as provided in this subsection.

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Legislative History

PL 1977, c. 694, §676 (NEW). PL 1979, c. 378, §5 (AMD). PL 1981, c. 364, §9 (AMD). PL 1989, c. 848, §3 (AMD). PL 1989, c. 871, §2 (AMD). PL 1991, c. 824, §B10 (AMD). PL 1991, c. 873, §3 (RPR). PL 1993, c. 395, §2 (RPR). PL 1993, c. 395, §32 (AFF). PL 1997, c. 668, §11 (AMD). PL 1999, c. 414, §7 (AMD). PL 2001, c. 583, §1 (AMD). PL 2003, c. 242, §1 (AMD). PL 2011, c. 380, Pt. J, §5 (AMD). PL 2011, c. 439, §2 (RPR). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §3 (RPR). PL 2013, c. 45, §4 (AMD). PL 2023, c. 360, Pt. B, §1 (AMD). PL 2023, c. 412, Pt. M, §§1, 2 (AMD).