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

Me. Rev. Stat. tit. 36, § 326 (2026)

Purpose of minimum standards

✓ current as of May 2026
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The purpose of minimum assessing standards is to aid the municipalities of Maine in the realization of just assessing practices without mandating the different ways municipalities might choose to achieve such equitable assessments.   [PL 1975, c. 545, §13 (NEW).]
SECTION HISTORY
PL 1975, c. 545, §13 (NEW).
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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× “36 M.R.S.A. § 326. 3 Likewise, this Court has permitted the local assessors considerable leeway in choosing the method or combinations of methods to achieve just valuations.”
IBM Credit Corp. v. City of Bath, 665 A.2d 663 (Me. 1995). · cites it 2× “See also 36 M.R.S.A. § 326 (1990) ("The purpose of minimum standards is to aid the municipalities of Maine in the realization of just assessing practices without mandating the different ways municipalities might choose to achieve such equitable assessments.”
Wesson v. Town of Bremen, 667 A.2d 596 (Me. 1995). “1981); see 36 M.R.S.A. § 326 (1990). Local assessors have been given considerable leeway in choosing the method or combinations of methods to achieve just valuations.”
Balise v. Town of Embden (Me. Super. Ct 2010). “36 M.R.S.A. § 326." Shawmut Inn v. Kennebunkport, 428 A.”
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