145 chapters · 932 sections in this title.
36 M.R.S. § 341 Certification of treasurer and controller
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Before commencing to collect the taxes that the State Tax Assessor is authorized by law to collect, the State Tax Assessor shall certify to the Treasurer of State and the State Controller the total amount of each type of tax. Copies of all supplemental assessments and abatements …
36 M.R.S. § 381 State valuation; definition; to be filed with Bureau of Revenue Services annually
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The term "state valuation" as used in reference to the unorganized territory in this Title, except in this chapter and chapter 105, means an annual valuation of all property subject to a Maine property tax but not taxable by a municipality. The annual valuation is to be completed…
36 M.R.S. § 382 Failure of assessor to furnish information
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If any municipal assessor or assessor of a primary assessing area fails to appear before the State Tax Assessor or the State Tax Assessor's agent as provided in this Title, or to transmit to the State Tax Assessor the lists named within 10 days after the mailing or publication of…
36 M.R.S. § 383 Assessors' annual return to State Tax Assessor
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1. Annual return. The municipal assessors and the assessors of primary assessing areas shall make and return lists, which must be seasonably furnished by the State Tax Assessor for that purpose, of all such information as to the assessment of property and collection of taxes as m…