Maine Revised Statutes Title 36 Sec. 306 – Definitions
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For the purpose of this chapter, the following terms have the following meanings. [PL 2007, c. 627, §9 (AMD).]
1. Chief assessor. “Chief assessor” means the person who is primarily responsible for the assessing function in a primary assessing unit or primary assessing district, designated as such by the State Tax Assessor.
[PL 2007, c. 627, §9 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 306
- Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. See Maine Revised Statutes Title 1 Sec. 72
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
2. Hours of classroom training. “Hours of classroom training” means clock hours, not credit hours.
[PL 2007, c. 627, §9 (AMD).]
3. Municipal assessing unit. “Municipal assessing unit” means a municipality that has chosen not to be designated by the State Tax Assessor as a primary assessing area.
[PL 2007, c. 627, §9 (AMD).]
4. Primary assessing area. “Primary assessing area” means the basic geographic division of the State’s territory for the purpose of property tax assessment and administration. A primary assessing area may be either a primary assessing unit or a primary assessing district.
A. [PL 2007, c. 627, §9 (RP).]
B. [PL 2007, c. 627, §9 (RP).]
[PL 2007, c. 627, §9 (AMD).]
4-A. Primary assessing district. “Primary assessing district” means a multimunicipal area of the State that has been designated by the State Tax Assessor as a primary assessing area.
[PL 2007, c. 627, §9 (NEW).]
4-B. Primary assessing unit. “Primary assessing unit” means a single municipality that has been designated by the State Tax Assessor as a primary assessing area.
[PL 2007, c. 627, §9 (NEW).]
5. Professional assessor. “Professional assessor” means a person who is employed full time by one or more municipalities or by a primary assessing area, 75% or more of whose time is devoted to assessment administration.
[PL 2007, c. 627, §9 (AMD).]
6. State supervisory agency.
[PL 2007, c. 627, §9 (RP).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §7 (RPR). PL 1997, c. 526, §14 (AMD). PL 2007, c. 438, §11 (AMD). PL 2007, c. 627, §9 (AMD).