Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 306
Definitions
For the purpose of this chapter, the following terms have the following meanings.
# 1.
Chief assessor.
"Chief assessor" means the person who is primarily responsible for the assessing function in a primary assessing unit or primary assessing district, designated as such by the State Tax Assessor.
# 2.
Hours of classroom training.
"Hours of classroom training" means clock hours, not credit hours.
# 3.
Municipal assessing unit.
"Municipal assessing unit" means a municipality that has chosen not to be designated by the State Tax Assessor as a primary assessing area.
# 4.
Primary assessing area.
"Primary assessing area" means the basic geographic division of the State's territory for the purpose of property tax assessment and administration. A primary assessing area may be either a primary assessing unit or a primary assessing district.
# A.
# B.
4-A.
Primary assessing district.
"Primary assessing district" means a multimunicipal area of the State that has been designated by the State Tax Assessor as a primary assessing area.
4-B.
Primary assessing unit.
"Primary assessing unit" means a single municipality that has been designated by the State Tax Assessor as a primary assessing area.
# 5.
Professional assessor.
"Professional assessor" means a person who is employed full time by one or more municipalities or by a primary assessing area, 75% or more of whose time is devoted to assessment administration.
# 6.
State supervisory agency.
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