Maine § 36 §209 Adjustment for audits; determination of the State Tax Assessor

Maine Statutes

§ 36 §209 — Adjustment for audits; determination of the State Tax Assessor

Maine·Title 36 TAXATION·Part 2 PROPERTY TAXES·Ch. 101 GENERAL PROVISIONS

1.Audits. If the State Tax Assessor determines that value was improperly excluded from any of the 3 most recently certified state valuations, the State Tax Assessor shall recalculate the equalized just value of that municipality to reflect the requirements of section 305.

2.Notifications. If an adjustment is made to a municipality's equalized municipal valuation pursuant to this section, the State Tax Assessor, in writing, shall make the following notifications:

3.Effect of modified state valuation. The following provisions apply to an adjustment to state valuation under this section.

Free access — add to your briefcase to read the full text and ask questions with AI

1.
Audits.
If the State Tax Assessor determines that value was improperly excluded from any of the 3 most recently certified state valuations, the State Tax Assessor shall recalculate the equalized just value of that municipality to reflect the requirements of section 305.
2.
Notifications.
If an adjustment is made to a municipality's equalized municipal valuation pursuant to this section, the State Tax Assessor, in writing, shall make the following notifications:
3.
Effect of modified state valuation.
The following provisions apply to an adjustment to state valuation under this section.

Maine § 36 §209 (Adjustment for audits; determination of the State Tax Assessor) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.