Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 201 (2026)

Supervision and administration

✓ current as of May 2026
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The State Tax Assessor shall have and exercise general supervision over the administration of the assessment and taxation laws of the State, and over local assessors and all other assessing officers in the performance of their duties, to the end that all property shall be assessed at the just value thereof in compliance with the laws of the State.   [PL 1977, c. 509, §2 (AMD).]
SECTION HISTORY
PL 1977, c. 509, §2 (AMD).
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Notes of Decisions
Cited in 4 cases, 1981–2010 · leading case: Shawmut Inn v. Inhabitants of Kennebunkport, 428 A.2d 384 (Me. 1981).
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Shawmut Inn v. Inhabitants of Kennebunkport, 428 A.2d 384 (Me. 1981). · cites it 2× “The significant difference here is that the mass revaluation of all the property in Kennebunkport was not done by the town assessors, but by a professional appraisal firm.”
IBM Credit Corp. v. City of Bath, 665 A.2d 663 (Me. 1995). · cites it 2× “The Constitution of the State of Maine requires that: All taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof.”
Roberta, Inc. v. Inhabitants of Town of Sw. Harbor, 449 A.2d 1138 (Me. 1982). “See 36 M.R.S.A. § 201 (1978). As such, it is an appropriate aid to our construction of the statute, for as we stated in Kelley v.”
Balise v. Town of Embden (Me. Super. Ct 2010). “IX, § 8, 36 M.R.S.A. § 201); see also S. Portland Assocs.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.