§328. Administrative rules and regulations
Any rules and regulations established by the Bureau of Revenue Services shall recognize the freedom, invention and individual means of the municipalities by which said standards will be met. For municipalities, whether a municipal assessing unit or in a primary assessing area, such regulations shall recognize that: [PL 1979, c. 666, §9 (AMD); PL 1997, c. 526, §14 (AMD).]
1. Electronic data processing. Electronic data processing will be optional;
[PL 1975, c. 545, §13 (NEW).]
2. Time for office to be opened. The assessor's office need not be open full time;
[PL 1975, c. 545, §13 (NEW).]
3. Uniform accounting system. A uniform accounting system will not be mandated;
[PL 1975, c. 545, §13 (NEW).]
4. Budgets unnecessary. Budgets need not be submitted to the bureau;
[PL 1975, c. 545, §13 (NEW).]
5. Number of appraisers. The number of additional appraisers necessary will not be mandated;
[PL 1975, c. 545, §13 (NEW).]
6. Office records. The following office records do not necessarily have to be maintained:
A. Copies of deeds; [PL 1975, c. 545, §13 (NEW).]
B. Aerial photographs; [PL 1975, c. 545, §13 (NEW).]
C. Summary accounts or "tub" cards; [PL 1975, c. 545, §13 (NEW).]
[PL 1975, c. 545, §13 (NEW).]
7. Physical inspection and inventory. Physical inspection and inventory of each real parcel and personal property account will take place at least every 4 years rather than every 3 years;
[PL 1975, c. 545, §13 (NEW).]
8. Annual sales ratio studies. Assessors will conduct annual sales ratio studies; and
[PL 1975, c. 545, §13 (NEW).]
9. Tax maps. Municipal assessing units do not necessarily have to maintain tax maps.
[PL 1975, c. 545, §13 (NEW).]
Upon a municipality's failure to achieve the minimum assessing standards of this subchapter, the bureau may choose at least one or more of the above administrative practices as necessary corrective steps to be undertaken by said municipality, in accordance with sections 271, 272 and 329. [PL 1989, c. 502, Pt. A, §126 (AMD).]
SECTION HISTORY
PL 1975, c. 545, §13 (NEW). PL 1979, c. 666, §§9,10 (AMD). PL 1989, c. 502, §A126 (AMD). PL 1997, c. 526, §14 (AMD).
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.