Maine Code § 36-201

Supervision and administration
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The State Tax Assessor shall have and exercise general supervision over the administration of the
assessment and taxation laws of the State, and over local assessors and all other assessing officers in
the performance of their duties, to the end that all property shall be assessed at the just value thereof in
compliance with the laws of the State. [PL 1977, c. 509, §2 (AMD).]

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