Organized territory

1. Primary assessing areas. Primary assessing areas, including both primary assessing units and multi-municipal primary assessing districts, must be established by: 2. Municipal assessing units. A municipality may decide to not be designated a primary assessing area and be designated a municipal assessing unit. If the municipal assessing unit hires a professional full-time assessor, that assessor is subject to the certification requirements of sections 311 and 312 .