[Ord. of 6-19-2003]
In accordance with 30-A M.R.S.A. § 2552, Subsection 1(C), the position of single assessor is hereby established.
[Ord. of 6-19-2003]
The City's single assessor shall be appointed by the City Manager for a term not to exceed five years. No person shall be appointed to the position unless, at the time of appointment, he or she is a certified assessor in accordance with 36 M.R.S.A. § 310 et seq., as may be amended from time to time.
[Ord. of 6-19-2003]
(a)
The City's single assessor shall exercise all powers and perform all duties as required of and delegated to municipal assessors under the Constitution and laws of the State of Maine. In accordance with said requirements, the single assessor shall:
(1)
Establish equitable evaluations on all property, both real and personal, for the purpose of municipal taxation;
(2)
Perform all duties and to prepare all documents required for the commitment of municipal and real personal property taxes;
(3)
Perform all duties relating to the receipt of applications for abatement of taxes and the granting of said abatements when justified. The assessor shall keep a record of all abatements of taxes which shall contain the name of the persons whose taxes have been abated, in whole or in part, the amount originally assessed and the amount abated, the reasons for the abatement, and said records shall be open to inspection by any person; and
(4)
Perform such duties and functions as may be assigned from time to time by the City Manager.