Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 301
State Tax Assessor
Official textlegislature.maine.gov
The responsibility for the direction, supervision and control of the administration of all property tax laws in the State is vested in the State Tax Assessor, except for such portion of those activities expressly delegated by this chapter to the primary assessing areas or municipal assessing units or those activities expressly prohibited by this chapter to the Bureau of Revenue Services. The State Tax Assessor shall take all necessary and legal means to ensure that the intent of this chapter is fulfilled.
Source: view the official text
In this chapter (19 sections)
- 301 · State Tax Assessor
- 302 · Unorganized territories
- 303 · Organized territory
- 304 · Establishment of primary assessing areas
- 305 · Additional duties
- 306 · Definitions
- 310 · Examination
- 311 · Certification
- 312 · Violation
- 313 · Tenure
- 314 · Removal
- 315 · Selection of assessors
- 318 · Training of assessors
- 326 · Purpose of minimum standards
- 327 · Minimum assessing standards
- 328 · Administrative rules and regulations
- 329 · Inability to achieve standards
- 330 · Professional assessment firms
- 331 · Assessment manual