36 §471-A. Board of assessment review

Title 36: TAXATION

Part 2: PROPERTY TAXES

Chapter 104: PRIMARY ASSESSING AREAS

§471-A. Board of assessment review

The legislative body of a primary assessing area consisting of only one municipality may establish a primary assessing area board of assessment review. The executive committee of a primary assessing area consisting of more than one municipality may establish a primary assessing area board of assessment review. The primary assessing area board of assessment review has the powers and duties of a municipal board of assessment review, including those provided under section 844-N. [1995, c. 262, §3 (NEW).]

SECTION HISTORY

1995, c. 262, §3 (NEW).