Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
674 - Maine Board of Tax Appeals
Chapter 100 - MAINE BOARD OF TAX APPEALS PRACTICE AND PROCEDURE
Part 1 - GENERAL PROVISIONS
Section 674-100-1-105 - Bringing an Appeal

1. Who may appeal

Any Taxpayer who is aggrieved by a reconsidered decision of the Assessor regarding an assessment or determination issued to that Taxpayer, or who has deemed a reconsideration request denied pursuant to 36 M.R.S.A. §151(2)(C), may appeal to the Board from the Assessor's reconsidered decision or deemed denial when the amount of tax or the refund request in controversy was $1,000 or more at the time the Taxpayer requested reconsideration from the Assessor.

2. Time for filing

Any Taxpayer wishing to appeal the Assessor's reconsidered decision to the Board must, in accordance with 36 M.R.S. §151(2)(F)(1), file a written statement of appeal with the Board within 60 days of receiving the Assessor's reconsidered decision. A Taxpayer may deem a reconsideration request denied if the Assessor does not issue a reconsidered decision within the 90 day period specified in 36 M.R.S. §151(2)(B), or any extension thereof, by filing a written statement of appeal with the Board. In accordance with 36 M.R.S. §153(1), a written statement of appeal shall be deemed filed with the Board on the date it is postmarked by the United States Postal Service or marked with similar evidence of submission for delivery by any delivery service designated by the United States Secretary of the Treasury pursuant to 26 U.S.C. §7502(f)(2). Upon receiving a statement of appeal the Appeals Office shall forward a copy to the Bureau as notification that an appeal has been filed.

3. Computation of time

In computing any period of time prescribed or allowed by this chapter, or by any applicable statute, the day of the act, event, or default after which the designated period of time begins to run is not to be included. The last day of the period so computed is to be included. Pursuant to 36 M.R.S. §153(2), when the last day of the prescribed period is a Saturday, a Sunday, or a legal holiday in this State, the period runs until the end of the next day which is not a Saturday, a Sunday, or a legal holiday in this State. When the period of time prescribed or allowed is less than 7 days, intermediate Saturdays, Sundays and legal holidays shall be excluded in the computation.

4. Request for Appeals Conference

Pursuant to 36 M.R.S. §151-D(10)(A), if a Taxpayer desires an Appeals Conference, the Taxpayer must submit a written request for one within 20 days of filing the statement of appeal.

5. Processing fee

When a Taxpayer requests an Appeals Conference, a processing fee of $100, payable to the "Treasurer, State of Maine", must be tendered to the Appeals Office within 21 days of the filing of the statement of appeal. For good cause shown, the Board may either grant additional time for payment of the processing fee, or waive payment altogether, provided the Taxpayer files a written request with the Appeals Office for additional time for payment or waiver of payment before payment of the fee is due. The request must describe the reasons why the payment of the fee at the time of the appeal constitutes undue hardship for the Taxpayer.

6. Acknowledgement of statement of appeal

Upon receipt of a written statement of appeal, the Appeals Office shall send an acknowledgement of receipt to the Taxpayer and the Bureau.

7. Withdrawal

The Taxpayer may withdraw the statement of appeal at any stage of the proceedings prior to the issuance of a decision by the Board pursuant to section 304 of this chapter, with the effect being the same as though the statement of appeal had never been filed.