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.
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.