Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 273
Nonresidential property of $1,000,000 or greater
Official textlegislature.maine.gov
With regard to appeals relating to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater either separately or in the aggregate, as provided in sections 843 and 844 , the state board shall hold a hearing de novo. For the purposes of this section, "nonresidential property" means property that is used primarily for commercial, industrial or business purposes, excluding unimproved land that is not associated with a commercial, industrial or business use.
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In this chapter (23 sections)
- 201 · Supervision and administration
- 202 · Training and certification of assessors
- 203 · Supervisors and assistants
- 204 · Daily payment to treasurer
- 205 · Forms, reports and records
- 206 · Compensation of assessors, collectors and treasurers
- 207 · -- conventions
- 208 · Equalization
- 208-A · Adjustment for sudden and severe disruption of valuation
- 209 · Adjustment for audits; determination of the State Tax Assessor
- 251 · Warrants for town assessment of state tax
- 252 · Time for issuance
- 253 · Warrant requirements
- 254 · Issuance of warrants or executions
- 271 · State Board of Property Tax Review
- 272 · Municipal valuation appeals
- 272-A · Appeals of adjusted municipal valuation
- 273 · Nonresidential property of $1,000,000 or greater
- 291 · Membership, creation
- 292 · Duties, procedures
- 293 · Compensation
- 297 · Purpose; composition
- 298 · Hearing