There shall be established a Division of Assessment,
the head of which shall be a single Assessor, who shall be appointed
by the Board of Selectmen. The Assessor shall be chosen for the Assessor's
ability with special reference to the Assessor's actual experience
or the Assessor's knowledge of accepted practices with respect to
the duties of the Assessor's office. The Assessor shall exercise the
same powers and be subject to the same duties and liabilities that
similar officers of the several towns and cities in the State of Maine
may exercise and may now or hereafter be subject to under the laws
of the state. (State law reference: Powers and Duties of Assessors,
36 M.R.S.A. § 701 et seq.)
Property taxes are due and payable as follows:
1/2 of the taxes shall be due and payable on the date of commitment;
the other 1/2 of the taxes shall be due and payable six months from
the date of commitment.
There shall be a Town Board of Assessment Review
whose members and alternates shall be appointed by the Board of Selectmen
as provided in this Charter and in the Code of the Town of Wells,
unless otherwise required by law. Members and alternates of the Board
of Assessment Review shall not otherwise be connected with Town government
and must at all times during their term of office be residents and
registered voters of the Town of Wells. Members and alternates of
the Board of Assessment Review shall have such powers and perform
such duties as provided by law and by the Code of the Town of Wells.
