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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 102: PROPERTY TAX ADMINISTRATION
36 §331. Assessment manual

Universal Citation:
36 ME Rev Stat § 331 (2012 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 2: PROPERTY TAXES

Subchapter 5: ASSESSING STANDARDS

§331. Assessment manual

The State Tax Assessor shall maintain and periodically update a State assessment manual by rule, in accordance with the Maine Administrative Procedure Act, Title 5, chapter 375, which shall identify accepted and preferred methods of assessing property. [1985, c. 764, §10 (NEW).]

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. [1985, c. 764, §10 (NEW).]

SECTION HISTORY

1985, c. 764, §10 (NEW).

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