Maine § 36 §305 Additional duties

Maine Statutes

§ 36 §305 — Additional duties

Maine § 36 §305

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 102PROPERTY TAX ADMINISTRATION

This text of Maine § 36 §305 (Additional duties) 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 §305 (2026).

Text

In addition to any other duties of the Bureau of Revenue Services provided in this chapter, it shall:

1.Just value. Certify to the Secretary of State before the first day of February each year the equalized just value of all real and personal property in each municipality and unorganized place that is subject to taxation under the laws of this State. The equalized just value excludes the following:

2.Services. Assist the primary assessing areas by providing appropriate technical services which may include, but not be limited to, the following:

3.Report. Provide a biennial statistical compilation and analysis of property tax assessment practices and pertinent property tax data on a state-wide basis;

4.Research. Provide a continuing program of property tax research to improve present law

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In addition to any other duties of the Bureau of Revenue Services provided in this chapter, it shall:
1.
Just value.
Certify to the Secretary of State before the first day of February each year the equalized just value of all real and personal property in each municipality and unorganized place that is subject to taxation under the laws of this State. The equalized just value excludes the following:
2.
Services.
Assist the primary assessing areas by providing appropriate technical services which may include, but not be limited to, the following:
3.
Report.
Provide a biennial statistical compilation and analysis of property tax assessment practices and pertinent property tax data on a state-wide basis;
4.
Research.
Provide a continuing program of property tax research to improve present laws and practices;
5.
Rules and regulations.
Promulgate, after appropriate notice and hearing, all rules and regulations necessary to carry into effect any of its duties and responsibilities; and
6.
Report on changes in land ownership.
On or before September 1st of each year, report to the Commissioner of Agriculture, Conservation and Forestry, the Commissioner of Inland Fisheries and Wildlife and the joint standing committee of the Legislature having jurisdiction over public lands on the transfer in ownership of parcels of land 10,000 acres or greater within the unorganized territory of the State. Using information maintained by the State Tax Assessor under section 1602 and section 4641‑D, the bureau shall provide information for each transfer that includes:

Legislative History

PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §34 (AMD). PL 1983, c. 858, §3 (AMD). PL 1983, c. 859, §N3 (AMD). PL 1985, c. 650, §7 (AMD). PL 1987, c. 497, §10 (AMD). PL 1989, c. 508, §8 (AMD). PL 1989, c. 857, §74 (AMD). PL 1993, c. 696, §4 (AMD). PL 1995, c. 462, §A67 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 564, §§3,4 (AMD). PL 2003, c. 426, §2 (AMD). PL 2011, c. 655, Pt. EE, §21 (AMD). PL 2011, c. 655, Pt. EE, §30 (AFF). PL 2011, c. 655, Pt. II, §8 (AMD). PL 2011, c. 655, Pt. II, §11 (AFF). PL 2011, c. 657, Pt. W, §§5, 6 (REV). PL 2017, c. 170, Pt. B, §1 (AMD).