Equalization — Maine Code § 208.
Maine Code § 208. — Equalization. Reproduced from the official Maine Revised Statutes, with a citation summary, verification link, and related provisions.
§ 208.. Equalization
The State Tax Assessor has the duty of equalizing the county taxes among all municipalities and the unorganized territory. The State Tax Assessor shall equalize and adjust the assessment list of each municipality by adding to or deducting from it such amount as will make it equal to its just value as of April 1st. Notice of the proposed valuations of municipalities within each county must be sent annually to the municipal officers of each municipality within that county on or before the first day of October. The valuation so determined is subject to review by the State Board of Property Tax Review pursuant to subchapter 2‑A, but the valuation finally certified to the Secretary of State pursuant to section 381 must be used for all computations required by law to be based upon the state valuation with respect to municipalities. A municipality shall provide to the State Tax Assessor, upon request, such information as may be necessary for the State Tax Assessor to carry out the purposes of this section. [PL 2021, c. 630, Pt. B, §1 (AMD).]
Source: official Maine text · Last verified 2026-08-27
At a glance
- Citation: Maine Revised Statutes § 208.
- Jurisdiction: Maine
- Code: Maine Revised Statutes
- Subject: Equalization
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Maine Revised Statutes. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Maine attorney.
Common questions
What is the source of Maine Revised Statutes § 208.?
The text above is transcribed from the Maine Revised Statutes, the codified statutes of Maine. The official publisher link appears under "Verify the text" on this page.
What subject does Maine Revised Statutes § 208. address?
It addresses "Equalization". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Maine Revised Statutes § 208. still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Maine source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Maine law to your facts requires a licensed Maine attorney who can review the specifics.