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Maine Revised Statutes Title 36. Taxation § 848-A. Assessment ratio evidence

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Reports of assessment ratios contained in assessment ratio studies of the Bureau of Revenue Services are prima facie evidence of what the reported ratio is in fact, unless a party to proceedings related to a protested assessment establishes that the ratio was derived or established in a manner contrary to law or proves the existence of a different ratio.

In any proceedings relating to a protested assessment, it is a sufficient defense of the assessment that it is accurate within reasonable limits of practicality, except when a proven deviation of 10% or more from the relevant assessment ratio of the municipality or primary assessing area exists.

Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 848-A. Assessment ratio evidence - last updated January 01, 2022 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-848-a/


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