{"data":{"id":"us-me/36-m.r.s.-1118","jurisdiction":"us-me","citation":"36 M.R.S. §1118","heading":"Appeals and abatements","body":"The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841.  Appeal from a decision rendered under section 841 or a recommended current use value established under section 1106‑A must be to the State Board of Property Tax Review.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 10: FARM AND OPEN SPACE TAX LAW"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec1118.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"c386e7ea6fc16daad551b84bb2e2025e2b4f231eb9ee3f5c2e3b4c726e89158d","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-1117","next":"us-me/36-m.r.s.-1119"},"notice":"GroundRules: Original legal text. Not legal advice."}