Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 708 (2026)

Assessors to value real estate and personal property

✓ current as of May 2026

Find cases: SyfertCases citing this section ME-LEGlegislature.maine.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate. [PL 1973, c. 620, §17 (AMD).]

SECTION HISTORY

PL 1973, c. 620, §17 (AMD).

Notes of Decisions

Cited in 13 cases (1 in the last 5 years), 1966–2021 · leading case: Donald Petrin v. Town of Scarborough, 2016 ME 136 (Me. 2016).

Sort: Relevance Newest Treatment

Donald Petrin v. Town of Scarborough, 2016 ME 136 (Me. 2016). “See 36 M.R.S. § 708 (2015) (stating that for each tax year, the assessor “shall' estimate and record separately the land value, exclusive of buildings, of each parcel of real estate” (emphasis added)).”

Kittery Elec. Light Co. v. Assessors of Kittery, 219 A.2d 728 (Me. 1966). · cites it 2× “91-A, § 36, now 36 M.R.S.A. § 708. Our Court has provided a great number of guidelines in testing the legal adequacy of tax assessments with reference to the constitutional concepts of equal apportionment and just value.”

Angell Fam. 2012 Prouts Neck Trusts v. Town of Scarborough Kenyon C. Bolton III v. Town of Scarborough, 2016 ME 152 (Me. 2016). “” [¶ 19] Pursuant to Maine law, an individual parcel of real estate must be assessed separately according to just value. See Me. Const, art.”

Muirgen Props., Inc. v. Town of Boothbay, 663 A.2d 55 (Me. 1995). “subject to be taxed_” 36 M.R.S.A. § 708 (1990). “The assessor’s valuation is entitled to a presumption of validity, and the taxpayer has a burden to prove the assessed valuation is ‘manifestly wrong.”

Johnson v. Town of Dedham, 490 A.2d 1187 (Me. 1985). “36 M.R.S.A. § 708 (1978). Furthermore, a tax lien that, through its description, purports to encumber two separate parcels is invalid.”

City of Augusta v. Allen, 438 A.2d 472 (Me. 1981). “399, § 1; current version at 36 M.R.S.A. § 708 (1978) ]. 6 The presence of *476 the road, bolstered by the use on the assessors’ tax maps of separate lot numbers on opposite sides of the road, is the only evi-dentiary factor urged by defendants to require the Augusta assessors…”

Connecticut Bank & Trust Co. v. City of Westbrook, 477 A.2d 269 (Me. 1984). “36 M.R.S.A. § 708 (1978) provides: § 708.”

Fickett v. Hohlfeld, 390 A.2d 469 (Me. 1978). “There has been no change in the quoted portion of 36 M.R.S.A. § 708 since 1911. See P.L.1911, ch.”

Black v. Peoples Heritage Sav. Bank (In Re Martin), 106 B.R. 334 (Bankr. D. Me. 1989). “Pursuant to 36 M.R.S.A. § 708, Maine law fixes April 1st as the date on which assessments are made.”

Kenyon C. Bolton III v. Town of Scarborough, 2019 ME 172 (Me. 2019). “[¶4] In our previous opinions, we concluded that the Board had erred in denying the Taxpayers’ abatement requests because the abutting lot program 3 violated the statutory requirement that each parcel of real estate be assessed separately, see 36 M.R.S. § 708 (2018), and the…”

Angell Fam. 2012 Prouts Neck Trusts v. Town of Scarborough Kenyon C. Bolton III v. Town of Scarborough, 2016 ME 152 (Me. 2016). “” (emphasis added)); 36 M.R.S. § 708 (2015) (stating that for each tax year, the assessor “shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate” (emphasis added)).”

Show all 13 citing cases →

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.