Maine Revised Statutes Title 36. Taxation § 328. Administrative rules and regulations

1. Electronic data processing. Electronic data processing will be optional;

2. Time for office to be opened. The assessor's office need not be open full time;

3. Uniform accounting system. A uniform accounting system will not be mandated;

4. Budgets unnecessary. Budgets need not be submitted to the bureau;

5. Number of appraisers. The number of additional appraisers necessary will not be mandated;

6. Office records. The following office records do not necessarily have to be maintained:

7. Physical inspection and inventory. Physical inspection and inventory of each real parcel and personal property account will take place at least every 4 years rather than every 3 years;

8. Annual sales ratio studies. Assessors will conduct annual sales ratio studies; and

9. Tax maps. Municipal assessing units do not necessarily have to maintain tax maps.

Upon a municipality's failure to achieve the minimum assessing standards of this subchapter, the bureau may choose at least one or more of the above administrative practices as necessary corrective steps to be undertaken by said municipality, in accordance with sections 271, 272 and 329.