United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 1110: Reclassification, 1975

Land may be reclassified by the municipal assessor, chief assessor, or State Tax Assessor, and if the reclassification is initiated by the assessor, the owner must be notified by certified mail with the reasons.

land tax administrationproperty classification

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01

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“Land may be reclassified by the municipal assessor, chief assessor, or State Tax Assessor, and if the reclassification is initiated by the assessor, the owner must be notified by certified mail with the reasons.”

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    Enacted 1975 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Reclassification

Land may be reclassified by the municipal assessor, chief assessor, or State Tax Assessor, and if the reclassification is initiated by the assessor, the owner must be notified by certified mail with the reasons.

Section 1110

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Source record from legislature.maine.gov · Enacted 1975 · Source version 1 Oct 2025

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Provision
§ 1110ReclassificationProvision

Land may be reclassified by the municipal assessor, chief assessor, or State Tax Assessor, and if the reclassification is initiated by the assessor, the owner must be notified by certified mail with the reasons.

Land subject to taxes under this subchapter may be reclassified as to land classification by the municipal assessor, chief assessor or State Tax Assessor upon application of the owner with a proper showing of the reasons justifying that reclassification or upon the initiative of the respective municipal assessor, chief assessor or State Tax Assessor where the facts justify the same. In the event that the municipal assessor, chief assessor or State Tax Assessor determines, upon the municipal assessor's, chief assessor's or State Tax Assessor's own initiative, to reclassify land previously classified under this subchapter, the municipal assessor, chief assessor or State Tax Assessor shall provide to the owner or owners of the land by certified mail, return receipt requested, notice of the municipal assessor's, chief assessor's or State Tax Assessor's intention to reclassify that land and the reasons therefor. [RR 2019, c. 2, Pt. A, §34 (COR).]
Section 1110Verify source

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  • 1 Oct 2025 · currentEnglish

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