There shall be established a division of assessment,
the head of which shall be the Town Assessor. The Assessor, appointed
as hereinbefore provided, shall perform all duties and responsibilities
provided for Assessors, and as he/she may now or hereafter be subject
to, under the laws of the State of Maine.
There shall be a Board of Assessment Review
to consist of five (5) members who shall be appointed by the Council
for a term of three (3) years. Members may be removed for cause after
notice and hearing by the Council. Vacancies in the membership of
such Board shall be filled by appointment by the Council for the unexpired
term. Compensation, if any, to Board members shall be determined by
the Council.
The Board of Assessment Review shall have the
power to:
A.
Review, on complaint of property owners, and revise
assessments for the purpose of taxation of real and personal property
within the town limits made by the Town Assessor.
B.
Administer oaths.
C.
Take testimony.
D.
Hold hearings.
E.
Adopt regulations regarding the procedure of assessment
review not inconsistent with statutory provisions.
