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

Me. Rev. Stat. tit. 36, § 301 (2026)

State Tax Assessor

✓ current as of May 2026
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The responsibility for the direction, supervision and control of the administration of all property tax laws in the State is vested in the State Tax Assessor, except for such portion of those activities expressly delegated by this chapter to the primary assessing areas or municipal assessing units or those activities expressly prohibited by this chapter to the Bureau of Revenue Services. The State Tax Assessor shall take all necessary and legal means to ensure that the intent of this chapter is fulfilled.   [PL 1975, c. 545, §4 (AMD); PL 1997, c. 526, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §4 (AMD). PL 1997, c. 526, §14 (AMD).
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Notes of Decisions
Cited in 1 case, 1985–1985 · leading case: Bureau of Taxation v. Town of Washburn, 490 A.2d 1182 (Me. 1985).
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Bureau of Taxation v. Town of Washburn, 490 A.2d 1182 (Me. 1985). “*1186 The statute further requires the equalized just value to be “uniformly assessed in each municipality and unorganized place.”
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