Maine Statutes
§ 36 §331 — Assessment manual
The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property.
Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure.
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Legislative History
PL 1985, c. 764, §10 (NEW). PL 2023, c. 360, Pt. A, §5 (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 taxes