Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 708
Assessors to value real estate and personal property
Official textlegislature.maine.gov
The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate.
Source: view the official text
In this chapter (40 sections)
- 692 · Exemption of business equipment
- 693 · Forms; reporting
- 694 · Duty of assessor; reimbursement by State
- 695 · Denial of exemption; appeals
- 696 · Supplemental assessment
- 697 · Audits; determination of bureau
- 698 · Appeals
- 699 · Legislative findings; intent
- 700 · Reimbursement for state-mandated costs
- 700-A · Additional municipal compensation
- 700-B · Adjustments to revenue
- 701 · Rules for assessment
- 701-A · Just value defined
- 702 · Assessors' liability
- 703 · Select board to act as assessors
- 704 · Delinquent assessors; violation
- 705 · County commissioners may appoint assessors; procedure
- 706 · Taxpayers to list property, notice, penalty, verification
- 706-A · Taxpayers to list property; notice; penalty; verification
- 707 · Exempt property; inventory required
- 708 · Assessors to value real estate and personal property
- 708-A · Certification of valuation lists
- 709 · Assessment and commitment
- 709-A · Primary assessing areas; assessment and commitment
- 709-B · Extension of commitment time limit for 1977
- 710 · Overlay
- 711 · Assessment record
- 712 · Certificate of assessment
- 713 · Supplemental assessments
- 713-A · Certain supplemental assessments
- 713-B · Penalties assessed as supplemental assessments
- 714 · State-municipal revenue sharing aid
- 721 · Purpose
- 722 · Definitions
- 723 · Applicability
- 724 · Base land values
- 725 · Sales data
- 726 · Valuation of land
- 751 · County taxes; collection
- 752 · Payment