{"data":{"id":"us-me/36-m.r.s.-848-a","jurisdiction":"us-me","citation":"36 M.R.S. §848-A","heading":"Assessment ratio evidence","body":"Reports of assessment ratios contained in assessment ratio studies of the Bureau of Revenue Services are prima facie evidence of what the reported ratio is in fact, unless a party to proceedings related to a protested assessment establishes that the ratio was derived or established in a manner contrary to law or proves the existence of a different ratio.\nIn any proceedings relating to a protested assessment, it is a sufficient defense of the assessment that it is accurate within reasonable limits of practicality, except when a proven deviation of 10% or more from the relevant assessment ratio of the municipality or primary assessing area exists.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 8: ABATEMENT"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec848-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"462a1691758d7aa0a1b827c6fbd0df78136845404a41589da36e2067172bb473","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-848","next":"us-me/36-m.r.s.-849"},"notice":"GroundRules: Original legal text. Not legal advice."}