Me. Stat. tit. 36 § 708
Current through 131st (2023-2024) Legislature Chapter 684
The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate. [1973, c. 620, §17(AMD).]
36 M.R.S. § 708