2006-2007 Regulatory Agendas
State Board of Property Tax Review
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; E-mail: firstname.lastname@example.org
EMERGENCY RULES ADOPTED SINCE THE LAST REGULATORY AGENDA: None
EXPECTED 2006-2007 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; to clarify motion and discovery practice before the Board; and to establish sanctions for noncompliance with the Board's rules and orders.
SCHEDULE FOR ADOPTION OF THE RULES: Publication and hearing by January 31, 2007
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 Superior Court. 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 resolve seriously contested factual issues or to have rulings made on a questions of law.