[Adopted 1-25-1993; amended in its entirety 12-9-2002]
Pursuant to the provisions of 30-A M.R.S.A. § 843,
the Town of Cumberland hereby establishes a Board of Assessment Review
("Board") to hear appeals from decision of the Town's Assessor as
provided by state law.
A.
Establishment of Board. The Board shall consist of five members appointed
by the Town Council. Members shall hold no position of emolument with
the Town of Cumberland. Vacancies on the Board due to death, resignation
or other cause shall be filled by the Town Council, which shall appoint
a person to serve for the remainder of the unexpired term.
B.
Term: three years, staggered so that no more than two members shall
be appointed in any one year to fill a full term.
A.
The Board shall annually, at its first meeting of each new calendar
year, choose a Chairman and a Secretary from among its members.
B.
The Board's members and alternates in carrying out their statutory
duties shall act in a quasi-judicial capacity, acting fairly, independently,
and impartially.
C.
As required by 30-A M.R.S.A. § 2526, Subsection 6G, the Board's procedure is governed by 30-A M.R.S.A. § 2691, Subsection 3.
[Amended 9-10-2012]
D.
Where 30-A M.R.S.A. § 2691, Subsection 3, as cited above
is silent as to how the Board may proceed, the Board in following
30-A M.R.S.A. § 2691, Subsection 3C, shall rely on Robert's
Rules of Order, Newly Revised, except that any final action or decision
by the Board shall require the concurring vote of two members.
[Amended 9-10-2012; 7-27-2015]
E.
The Board shall give reasonable advance notice of its meetings by
publication, at least seven days in advance of each meeting, in a
newspaper of general circulation in the Town of Cumberland, and, except
as provided by the Freedom of Access Law (1 M.R.S.A. § 401
et seq.), all meetings of the Board shall be open for the public to
attend.
F.
If a majority of the Board deems it necessary, the Board may view
or inspect the property at issue. At any such viewing or inspection
of the property, the taxpayer and the assessor and their legal representatives,
if any, may be present. However, no evidence or testimony shall be
afforded at such viewing or inspection, but the taxpayer and assessor,
or their legal representatives, may call to the attention of the Board,
but without further comment, the characteristics of the property which
they wish the Board to observe. The Board shall place a summary of
the viewing or inspection of the property on the record at the Board's
next regularly scheduled meeting, and each party may comment upon
the viewing or inspection of the property at this time.
G.
All applications for appeals from decisions of the assessor must
comply with the requirements of 36 M.R.S.A. § 843.
The Board shall issue a written decision on an application for
abatement within the time required by 36 M.R.S.A. §§ 842
and 843 and in the manner prescribed by 36 M.R.S.A. § 842.
Either party may appeal the decision of the Board on an abatement
application pursuant to 30-A M.R.S.A. §§ 2526 and 2691
and 36 M.R.S.A. § 843.
