Maine Statutes

§ 36 §303 — Organized territory

Maine·Title 36 TAXATION·Part 2 PROPERTY TAXES·Ch. 102 PROPERTY TAX ADMINISTRATION

The organized territory of the State must be divided into primary assessing areas and municipal assessing units on or before July 1, 1979. The division must be made by the State Tax Assessor using the following criteria as appropriate.

1.Primary assessing areas. Primary assessing areas, including both primary assessing units and multi-municipal primary assessing districts, must be established by:
2.Municipal assessing units. A municipality may decide to not be designated a primary assessing area and be designated a municipal assessing unit. If the municipal assessing unit hires a professional full-time assessor, that assessor is subject to the certification requirements of sections 311 and 312.

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Legislative History

PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §§1,2 (AMD). PL 1975, c. 545, §5 (RPR). PL 1975, c. 765, §5 (AMD). PL 1979, c. 666, §8 (AMD). PL 2025, c. 113, Pt. D, §2 (AMD).

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