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

Me. Rev. Stat. tit. 36, § 306 (2026)

Definitions

✓ current as of May 2026
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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).]
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).
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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). “” 36 M.R.S.A. § 306 (1978). The Board's determination of the Town’s state valuation on the basis of events that occurred after the uniform valuation date impairs the Bureau’s interest in assuring parity among the state’s municipalities and unorganized territory.”
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.