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 391-1-2 - SCOPE AND CONSTRUCTION OF RULES

Universal Citation: 94 ME Code Rules ยง 391-1-2

Current through 2024-38, September 18, 2024

A. Procedure Governed. These Rules shall govern all practice and procedure before the Board under applicable laws of the State of Maine, except as otherwise provided by statute or rule. When the circumstances of a particular proceeding requires more detailed procedures than those set forth in these rules, additional procedures may be specified by the Board by order applicable to that particular proceeding.

B. Liberal Construction. These Rules shall be liberally construed to secure just, speedy, and economic determination of all appeals presented to the Board.

C. Deviation from Rules. In special cases, where good cause appears, the Board may permit or order deviation from these Rules insofar as it may find compliance therewith to be impracticable, inexpedient, or unnecessary. Nothing in this section shall permit the Board to deviate from any procedural requirement or deadline that is expressly set forth in statute without provision for waiver or modification.

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