Maine Revised Statutes, Title 36, § 306: Definitions, 1973

For the purpose of this chapter, the following terms have the following meanings. [PL 2007, c. 627, §9 (AMD).] 1. Chief assessor. "Chief assessor" means the person who is primarily responsible for the assessing function in a primary assessing unit or primary assessing district, designated as such by the State Tax Assessor. [PL 2007, c. 627, §9 (AMD).] 2. Hours of classroom training. "Hours of classroom training" means clock hours, not credit hours. [PL 2007, c. 627, §9 (AMD).] 3. Municipal assessing unit. "Municipal assessing unit" means a municipality that has chosen not to be designated by the State Tax Assessor as a primary assessing area. [PL 2007, c. 627, §9 (AMD).] 4. Primary assessing area. "Primary assessing area" means the basic geographic division of the State's territory for the purpose of property tax assessment and administration. A primary assessing area may be either a primary assessing unit or a primary assessing district. A. [PL 2007, c. 627, §9 (RP).] B. [PL 2007, c. 627, §9 (RP).] [PL 2007, c. 627, §9 (AMD).] 4-A. Primary assessing district. "Primary assessing district" means a multimunicipal area of the State that has been designated by the State Tax Assessor as a primary assessing area. [PL 2007, c. 627, §9 (NEW).] 4-B. Primary assessing unit. "Primary assessing unit" means a single municipality that has been designated by the State Tax Assessor as a primary assessing area. [PL 2007, c. 627, §9 (NEW).] 5. Professional assessor. "Professional assessor" means a person who is employed full time by one or more municipalities or by a primary assessing area, 75% or more of whose time is devoted to assessment administration. [PL 2007, c. 627, §9 (AMD).] 6. State supervisory agency. [PL 2007, c. 627, §9 (RP).]