Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1118
Appeals and abatements
Official textlegislature.maine.gov
The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841 . Appeal from a decision rendered under section 841 or a recommended current use value established under section 1106‑A must be to the State Board of Property Tax Review.
Source: view the official text
In this chapter (40 sections)
- 1102 · Definitions
- 1103 · Owner's application
- 1104 · Administration; regulations
- 1105 · Valuation of farmland
- 1106 · Powers and duties; State Tax Assessor
- 1106-A · Valuation of open space land
- 1107 · Orders
- 1108 · Assessment of tax
- 1109 · Schedule; investigation
- 1110 · Reclassification
- 1111 · Scenic easements and development rights
- 1112 · Recapture penalty
- 1112-A · Mineral lands
- 1112-B · Mineral lands subject to an excise tax
- 1112-C · Recapture penalty
- 1113 · Enforcement provision
- 1114 · Application
- 1115 · Transfer of portion of parcel of land
- 1116 · Reclassification and withdrawal in unorganized territory
- 1117 · Appeal from State Tax Assessor or Commissioner of Agriculture
- 1118 · Appeals and abatements
- 1119 · Valuation guidelines
- 1120 · Program promotion
- 1121 · Program monitoring
- 1131 · Purpose
- 1132 · Definitions
- 1133 · Owner's application
- 1134 · Administration; rules
- 1135 · Current use valuation of working waterfront land
- 1136 · Assessment of tax
- 1137 · Schedule; qualification
- 1138 · Recapture penalty
- 1139 · Enforcement
- 1140 · Transfer of ownership
- 1140-A · Appeals and abatements
- 1140-B · Analysis and report
- 1140-C · Information bulletin
- 1141-1 · Purpose
- 1142-1 · Definitions
- 1143-1 · Owner's application