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94-391
State Board of Property Tax Review
2003-2004 Regulatory
Agenda
AGENCY
UMBRELLA-UNIT NUMBER: 94-391
AGENCY NAME: State Board of Property Tax Review
CONTACT
PERSON: Eric E. Wright, Chairman, 49 State House Station, Augusta,
Maine 04333; 207-624-7410; home address and telephone number: 6 Micmac
Lane, Brunswick, ME 04011; 207-725-6760; work e-mail: eric.wright@maine.gov;
home e-mail: rlleew@blazenetme.net
EMERGENCY
RULES ADOPTED SINCE THE LAST REGULATORY AGENDA: None
EXPECTED
2003-2004 RULE-MAKING ACTIVITY:
CHAPTER:
101, Subchapter II-A
TITLE: Property Tax Appeals
STATUTORY AUTHORITY: 36 M.R.S.A. § 271(2)(C)
PURPOSE OF PROPOSED RULE CHANGES: To correct technical and grammatical
errors and matters of style; to make the rules gender neutral; to amend
the rules where appropriate to conform to statutory changes and requirements;
to clarify motion practice before the Board; and to establish sanctions
for noncompliance with the Board's rules
SCHEDULE FOR ADOPTION OF THE RULES: Publication and hearing by April
1, 2004
AFFECTED PARTIES: Municipalities; municipal tax assessors; municipal
officers; counties; county commissioners; the State of Maine Bureau
of Revenue Services; taxpayers, including individuals, businesses, and
organizations within the jurisdiction of the Board; and attorneys and
law firms representing such parties or practicing before the Board
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated. Such procedures
are designed to avoid the filing of litigation in the District and Superior
Courts. The State Board of Property Tax Review is itself another mechanism
to avoid court litigation. Further, we have found that parties to property
tax disputes on their own go far to attempt to settle any differences
and that they come to the Board only as necessary to resolved seriously
contested factual issues or to have rulings made on questions of law.
© Department
of the Secretary of State
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