Maine Code § 36-703

Select board to act as assessors
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If any municipality does not choose assessors and is not a part of a primary assessing area, the
members of the select board are the assessors, and each of them must be sworn as an assessor. A
member of the select board who is an assessor pursuant to this paragraph may resign the position of
assessor without resigning office as a member of the select board. The position of assessor must then
be filled by appointment pursuant to Title 30-A, section 2602, subsection 2. [PL 2021, c. 275, §55
(AMD).]

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