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 § 36 §209

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 101GENERAL PROVISIONS

This text of Maine § 36 §209 (Adjustment for audits; determination of the State Tax Assessor) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §209 (2026).

Text

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.

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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.