Code of Maine Rules
94 - INDEPENDENT AGENCIES
391 - STATE BOARD OF PROPERTY TAX REVIEW
Chapter 1 - RULES OF PRACTICE AND PROCEDURE IN APPEALS BEFORE THE BOARD
Section 391-1-1 - DEFINITIONS

Universal Citation: 94 ME Code Rules ยง 391-1-1

Current through 2024-38, September 18, 2024

A. Assessing Authority. The assessors, municipal officer(s), chief assessor, or the State Tax Assessor, in the case of the unorganized territory, who renders, or fails to render a decision as required by statute which decision or failure is appealable to this Board.

B. Board. "Board" means the State Board of Property Tax Review as established under 36 M.R.S.A. §§271 - 273.

C. Party. A party is any person participating in an appeal before the Board, as either a petitioner or a respondent, as those terms are defined below:

(1) Petitioner. Any person who has filed an appeal with the Board relating to those provisions of law enumerated at 36 M.R.S.A. §271(2)(A).

(2) Respondent. The municipal tax assessor, chief assessor or the State Tax Assessor, as appropriate. In all tax abatement proceedings the Petitioner shall designate as Respondents both the appropriate assessing authority and the municipality, where applicable, in which the subject property is located.

D. Person. "Person" means any individual, partnership, corporation, governmental entity, association, or public or private organization of any character.

E. Secretary. "Secretary" means the Secretary of the State Board of Property Tax Review.

F. Tax Abatement Appeal. An appeal to the Board relating to those provisions of law enumerated in 36 M.R.S.A. §271(2)(A)(1)-(4) & (6).

G. Municipal Valuation Appeal. An appeal to the Board relating to cases arising under 36 M.R.S.A. §272.

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