Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 583 (2026)

Abatement

✓ current as of May 2026
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Assessments made under this subchapter and denials of applications for valuation under this subchapter are subject to the abatement procedures provided by section 841. Appeal from an abatement decision rendered under section 841 shall be to the State Board of Property Tax Review.   [PL 1985, c. 764, §12 (AMD).]
SECTION HISTORY
PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §18 (AMD). PL 1973, c. 536, §22 (AMD). PL 1973, c. 592, §6 (AMD). PL 1973, c. 645, §§2,3 (AMD). PL 1977, c. 509, §§10-12 (AMD). PL 1977, c. 549, §§6,7 (AMD). PL 1977, c. 694, §687 (RPR). PL 1977, c. 720, §§6,7 (AMD). PL 1979, c. 520, §2 (RPR). PL 1979, c. 666, §19 (AMD). PL 1985, c. 764, §12 (AMD).
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1994–2023 · leading case: Dubois v. City of Saco, 645 A.2d 1125 (Me. 1994).
Dubois v. City of Saco, 645 A.2d 1125 (Me. 1994). “36 M.R.S.A. § 583 (1990). Although section 583 does not explicitly state that the assessment of withdrawal penalties pursuant to the tree growth statute are subject to the abatement process, in construing a statute we “seek to discern from the plain language the real purpose of…”
Cassidy Holdings, LLC v. Aroostook Cnty. Commissioners et al., 2023 ME 69 (Me. 2023). “§ 1118 (2023) (“Appeal from a decision rendered under section 841 or a recommended current use value established under section 1106-A must be to the State Board of Property Tax Review.”
Old Point, Inc. v. Inh. of the Town of Lamoine (Me. Super. Ct 2013). “36 M.R.S.A. § 583. 4 decisions from which the appeal is being taken.”
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