The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property. [2023, c. 360, Pt. A, §5(AMD).]
Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure. [2023, c. 360, Pt. A, §5(AMD).]
36 M.R.S. § 331