36 §381. State valuation; definition; to be filed with Bureau of Revenue Services annually; abatement - Maine Statutes

Title 36: TAXATION

Part 2: PROPERTY TAXES

Chapter 103: ASSESSMENT AND COLLECTION OF TAXES

Subchapter 1: STATE VALUATION; ABATEMENTS

Article 2: VALUATION

§381. State valuation; definition; to be filed with Bureau of Revenue Services annually; abatement

The term "state valuation" as used in reference to the unorganized territory in this Title, except in this chapter, means an annual valuation of all property subject to a Maine property tax but not taxable by a municipality. The annual valuation is to be completed by and on file in the office of the Bureau of Revenue Services prior to the assessment of the annual property tax in the unorganized territory. The annual valuation is to be based on the status of property on April 1st. In this chapter and outside of this Title, the term "state valuation" means the valuation filed with the Secretary of State pursuant to section 305, subsection 1. [1983, c. 859, Pt. N, §4 (AMD); 1997, c. 526, §14 (AMD).]

SECTION HISTORY

1967, c. 24, (AMD). 1969, c. 502, §4 (AMD). 1971, c. 107, §1 (AMD). 1975, c. 272, §35 (RPR). 1977, c. 509, §3 (AMD). 1981, c. 698, §178 (AMD). 1983, c. 858, §4 (AMD). 1983, c. 859, §N4 (AMD). 1997, c. 526, §14 (AMD).