Maine Code § 36-1118

Appeals and abatements
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The denial of an application or an assessment made under this subchapter is subject to the abatement
procedures provided by section 841. Appeal from a decision rendered under section 841 or a
recommended current use value established under section 1106-A must be to the State Board of
Property Tax Review. [PL 1993, c. 452, §14 (AMD).]

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