[HISTORY: Adopted by the Special Town Meeting of the Town of Shapleigh 10-18-2003. Amendments noted where applicable.]
Residential growth — See Ch. 68.
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.