[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.
