Maine Statutes

§ 36 §703 — Select board to act as assessors

Maine·Title 36 TAXATION·Part 2 PROPERTY TAXES·Ch. 105 CITIES AND TOWNS
If any municipality does not choose assessors and is not a part of a primary assessing area, the members of the select board are the assessors, and each of them must be sworn as an assessor. A member of the select board who is an assessor pursuant to this paragraph may resign the position of assessor without resigning office as a member of the select board. The position of assessor must then be filled by appointment pursuant to Title 30‑A, section 2602, subsection 2.

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Legislative History

PL 1973, c. 620, §14 (AMD). PL 1991, c. 270, §4 (AMD). PL 2021, c. 275, §55 (AMD).

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