Maine Statutes
§ 36 §303 — Organized territory
Maine § 36 §303
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).
Nearby Sections
15
§ 36 §3
Refunds§ 36 §301
State Tax Assessor§ 36 §302
Unorganized territories§ 36 §3021
Short title§ 36 §3022
Definitions§ 36 §3023
Purpose§ 36 §3024
Exchange of information among the states§ 36 §3025-A
Credit; refund§ 36 §3027
Bond required§ 36 §3028
Reports; computation and payment of tax§ 36 §303
Organized territory§ 36 §3030
Failure to report and pay taxesCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §303, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A7303.