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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 703

Select board to act as assessors

Official textlegislature.maine.gov

If any municipality does not choose assessors and is not a part of a primary assessing area, the members of the select board are the assessors, and each of them must be sworn as an assessor. A member of the select board who is an assessor pursuant to this paragraph may resign the position of assessor without resigning office as a member of the select board. The position of assessor must then be filled by appointment pursuant to Title 30‑A, section 2602, subsection 2 .

Last amended: PL 1973, c. 620, §14 (AMD). PL 1991, c. 270, §4 (AMD). PL 2021, c. 275, §55 (AMD).

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In this chapter (40 sections)
  1. 685 · Duty of assessor; reimbursement by State
  2. 686 · Denial of homestead exemption; appeals
  3. 687 · Supplemental assessment
  4. 688 · Effect of determination of residence
  5. 689 · Audits; determinations of bureau
  6. 691 · Definitions; exemption limitations
  7. 692 · Exemption of business equipment
  8. 693 · Forms; reporting
  9. 694 · Duty of assessor; reimbursement by State
  10. 695 · Denial of exemption; appeals
  11. 696 · Supplemental assessment
  12. 697 · Audits; determination of bureau
  13. 698 · Appeals
  14. 699 · Legislative findings; intent
  15. 700 · Reimbursement for state-mandated costs
  16. 700-A · Additional municipal compensation
  17. 700-B · Adjustments to revenue
  18. 701 · Rules for assessment
  19. 701-A · Just value defined
  20. 702 · Assessors' liability
  21. 703 · Select board to act as assessors
  22. 704 · Delinquent assessors; violation
  23. 705 · County commissioners may appoint assessors; procedure
  24. 706 · Taxpayers to list property, notice, penalty, verification
  25. 706-A · Taxpayers to list property; notice; penalty; verification
  26. 707 · Exempt property; inventory required
  27. 708 · Assessors to value real estate and personal property
  28. 708-A · Certification of valuation lists
  29. 709 · Assessment and commitment
  30. 709-A · Primary assessing areas; assessment and commitment
  31. 709-B · Extension of commitment time limit for 1977
  32. 710 · Overlay
  33. 711 · Assessment record
  34. 712 · Certificate of assessment
  35. 713 · Supplemental assessments
  36. 713-A · Certain supplemental assessments
  37. 713-B · Penalties assessed as supplemental assessments
  38. 714 · State-municipal revenue sharing aid
  39. 721 · Purpose
  40. 722 · Definitions
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