Maine Statutes

§ 36 §303 — Organized territory

Maine § 36 §303
JurisdictionMaine
Title 36TAXATION
Part 2PROPERTY TAXES
Ch. 102PROPERTY TAX ADMINISTRATION

This text of Maine § 36 §303 (Organized territory) 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 §303 (2026).

Text

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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Bluebook (online)
Maine § 36 §303, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A7303.