Maine Revised Statutes Title 36 Sec. 703 – Select board to act as assessors
Current as of: 2023 | Check for updates
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Terms Used In Maine Revised Statutes Title 36 Sec. 703
- board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
- Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501
If any municipality does not choose assessors and is not a part of a primary assessing area, the members of the select board are the assessors, and each of them must be sworn as an assessor. A member of the select board who is an assessor pursuant to this paragraph may resign the position of assessor without resigning office as a member of the select board. The position of assessor must then be filled by appointment pursuant to Title 30?A, section 2602, subsection 2. [PL 2021, c. 275, §55 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §14 (AMD). PL 1991, c. 270, §4 (AMD). PL 2021, c. 275, §55 (AMD).