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us-me/statute/title-36/chapter-105 — CITIES AND TOWNS · Axiom
Axiom
/
Maine
/
Statutes
/
Title 36
Cities And Towns
682
Permanent residency; factual determination by assessor
683
Exemption of homesteads
684
Forms; application
685
Duty of assessor; reimbursement by State
686
Denial of homestead exemption; appeals
687
Supplemental assessment
688
Effect of determination of residence
689
Audits; determinations of bureau
691
Definitions; exemption limitations
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
753
Municipal tax commitment; form
754
-- lost or destroyed
755
Bond
756
Compensation
757
Receipts for taxes
757-A
Collector to furnish certificate to boat registration applicants
758
Notification to assessors of invalid tax
759
Accounting; penalties
759-A
Prohibition on commingling funds
760
Perfection of collections
760-A
Minor or burdensome amounts
761
Failure; action
762
Collections completed by new collectors
763
Settlement procedure; removal from municipality; resignation
764
Incapacity
765
Death
766
Warrant for completion of collection; form
801
Sheriff may collect taxes
802
Proceedings by sheriff
803
Sheriff's duty in respect to warrant; alias warrant
841
Abatement procedures
841-A
Abatement by municipal officers; procedure
841-B
Land Classification Appeals Board; purpose; composition
841-C
Hearing
842
Notice of decision
843
Appeals
843-A
Appeals to Forestry Appeal Board
843-B
Hearing
844
Appeals to county commissioners
844-A
Board of Assessment Review
844-B
Definitions
844-C
Composition
844-D
Jurisdiction
844-E
Assignment of hearing
844-F
Place of hearing
844-G
Appeal to State Board of Assessment Review
844-H
Hearing procedure
844-I
Production of documents
844-J
Evidence
844-K
Compensation
844-L
Appeal to the Superior Court
844-M
County board of assessment review
844-N
Primary assessing area board of assessment review
845
Appeals; to Superior Court
846
-- hearing
847
-- Commissioner's hearing and report
848
-- Trial
848-A
Assessment ratio evidence
849
-- judgment and execution
850
Assessment of costs
891
Collection of delinquent county taxes
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