2005 Maine Code - §2865 — Mine site and valuation determinations


    The State Tax Assessor shall make the following determinations. [1981, c. 711, § 10 (new).]

      1. Mine site. He shall determine the area of a mine site, taking into account all relevant information including, but not limited to, plans or permits approved under the site location of development law, Title 38, chapter 3, subchapter 1, Article 6. He shall give notice to a mining company and to the municipality in which a mine site is located, in writing, of his determination and that determination shall be reviewable under section 151.[1981, c. 711, § 10 (new).]
      2. Valuation. If a mine site is located in a municipality, he shall determine the valuation of mining property and the percentage of that valuation represented by land and buildings not exempt from property taxes. That valuation of land and buildings shall be applied in determining the property taxes. A municipality in which a mine site is located may appeal that determination to the State Board of Property Tax Review as provided under subchapter II-A.[1985, c. 764, § 21 (amd).]

Section History:

PL 1981,  Ch. 711,   §10 (NEW).
PL 1985,  Ch. 764,   §21 (AMD).

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