Pursuant to 30-A M.R.S.A. § 2526(6), a Board of Assessment
Review is hereby established for the Town of Shapleigh, Maine.
The Board shall consist of three members and two alternates who shall
be appointed by the municipal officers and who shall be registered voters
of the Town and currently serving on the Zoning Board of Appeals. No municipal
officer or Assessor may be a member. Members shall serve for terms of five
years or until their successors are appointed, except that, for transition
purposes, initial terms shall be staggered so that as nearly an equal number
of terms shall expire annually. Vacancies shall be filled within 90 days by
appointment by the municipal officers for the unexpired term.
The Board shall annually elect from its membership a Chairman and a
Secretary. The Chairman shall call meetings as necessary, shall preside at
all meetings, and shall designate alternates to serve in place of members
who are absent or disqualified. The Secretary shall maintain a record of all
proceedings including all correspondence of the Board. All meetings and records
shall be subject to the Maine Freedom of Access Act, 1 M.R.S.A. § 401-410,
except as otherwise authorized by law. A quorum necessary to conduct business
shall consist of at least two members. The Board's procedure shall be
governed by 30-A M.R.S.A. § 2691(3).
The Board shall hear and decide all appeals properly taken from the
refusal of the municipal officers or Assessors to make such property tax abatements
as are asked for. The Board may take such evidence and testimony as it deems
necessary and may grant such abatements as it thinks proper. The Board's
decisions may be appealed in accordance with 36 M.R.S.A. § 843.