{"data":{"id":"us-me/36-m.r.s.-471-a","jurisdiction":"us-me","citation":"36 M.R.S. §471-A","heading":"Board of assessment review","body":"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.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 104: PRIMARY ASSESSING AREAS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec471-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"6a04fc61cd1853fec24e8b1252c509db324acdafd33ce87d01a4cbd6867f7f96","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-471","next":"us-me/36-m.r.s.-472"},"notice":"GroundRules: Original legal text. Not legal advice."}