2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
36 §151. Review of decisions of State Tax Assessor (WHOLE SECTION CONFLICT: Text as repealed and replaced by PL 2011, c. 439, §2)

Part 1: GENERAL PROVISIONS

§151. Review of decisions of State Tax Assessor

(CONFLICT)

(WHOLE SECTION CONFLICT: Text as repealed and replaced by PL 2011, c. 439, §2)

A person who is subject to an assessment by the State Tax Assessor or entitled by law to receive notice of a determination of the assessor and who is aggrieved by that action may request in writing, within 60 days after receipt of notice of the assessment or the determination, reconsideration by the assessor of the assessment or the determination. If a person who receives notice of an assessment does not request reconsideration of the assessment in writing within 60 days, the assessor may not reconsider the assessment pursuant to this section and no review is available in Superior Court regardless of whether the person subsequently makes payment and requests a refund. [2011, c. 380, Pt. J, §5 (AMD).]

1. Petition for reconsideration. A person who is subject to an assessment by the State Tax Assessor or entitled by law to receive notice of a determination of the assessor and who is aggrieved as a result of that action may request in writing, within 60 days after receipt of notice of the assessment or the determination, reconsideration by the assessor of the assessment or the determination. If a person receives notice of an assessment and does not file a petition for reconsideration within the specified time period, a review is not available in Superior Court regardless of whether the taxpayer subsequently makes payment and requests a refund.

[ 2011, c. 439, §12 (AFF); 2011, c. 439, §2 (NEW) .]

2. Reconsideration by division. If a petition for reconsideration is filed within the specified time period, the assessor shall reconsider the assessment or the determination as provided in this subsection.

A. Upon receipt by the assessor, all petitions for reconsideration must be forwarded for review and response to the division in the bureau from which the determination issued. [2011, c. 439, §12 (AFF); 2011, c. 439, §2 (NEW).]

B. Within 90 days of receipt of the petition for reconsideration by the responding division, the division shall approve or deny, in whole or in part, the relief requested. Prior to rendering its decision and during the 90 days, the division may attempt to resolve issues with the petitioner through informal discussion and settlement negotiations with the objective of narrowing the issues for an appeals conference or court review, and may concede or settle individual issues based on the facts and the law, including the hazards of litigation. By mutual consent of the division and the petitioner, the 90 days may be extended for good cause, such as to allow further factual investigation or litigation of an issue by that or another taxpayer pending in court. [2011, c. 439, §12 (AFF); 2011, c. 439, §2 (NEW).]

C. If the matter between the division and the petitioner is not resolved within the 90-day period, and any extension thereof, the matter must be forwarded to the appeals office. [2011, c. 439, §12 (AFF); 2011, c. 439, §2 (NEW).]

D. A reconsideration by the division is not an adjudicatory proceeding within the meaning of that term in the Maine Administrative Procedure Act. [2011, c. 439, §12 (AFF); 2011, c. 439, §2 (NEW).]

[ 2011, c. 439, §12 (AFF); 2011, c. 439, §2 (NEW) .]

SECTION HISTORY

1977, c. 694, §676 (NEW). 1979, c. 378, §5 (AMD). 1981, c. 364, §9 (AMD). 1989, c. 848, §3 (AMD). 1989, c. 871, §2 (AMD). 1991, c. 824, §B10 (AMD). 1991, c. 873, §3 (RPR). 1993, c. 395, §2 (RPR). 1993, c. 395, §32 (AFF). 1997, c. 668, §11 (AMD). 1999, c. 414, §7 (AMD). 2001, c. 583, §1 (AMD). 2003, c. 242, §1 (AMD). 2011, c. 380, Pt. J, §5 (AMD). 2011, c. 439, §12 (AFF). 2011, c. 439, §2 (RPR).