36 M.R.S. § 303 — Organized territory

The organized territory of the State must be divided into primary assessing areas and municipal assessing units on or before July 1, 1979. The division must be made by the State Tax Assessor using the following criteria as appropriate.
1.
Primary assessing areas.
Primary assessing areas, including both primary assessing units and multi-municipal primary assessing districts, must be established by:
A.
Giving consideration to existing municipal and school administrative district lines without regard to existing county lines;
B.
Using factors such as geography, distance, number of parcels, urban characteristics, sales activity and other factors the State Tax Assessor considers important;
C.
If the State Tax Assessor wishes, the appointment of an advisory committee to assist the State Tax Assessor in making the division and in establishing assessing standards; and
D.
Determining the boundaries of such areas after appropriate hearing by interested parties, as conditions and personnel warrant.
Primary assessing areas, both single units and districts, must be reviewed at least every 10 years by the State Tax Assessor. When conditions justify alteration of the boundaries of the primary assessing areas, the State Tax Assessor may order those alterations after appropriate hearing. A municipality may withdraw from designation as a primary assessing area upon proper notice.
2.
Municipal assessing units.
A municipality may decide to not be designated a primary assessing area and be designated a municipal assessing unit. If the municipal assessing unit hires a professional full-time assessor, that assessor is subject to the certification requirements of sections 311 and 312 .