Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 331
Assessment manual
Official textlegislature.maine.gov
The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property.
Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure.
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