Maine § 209. - Adjustment for audits; determination of the State Tax Assessor
Full text of Maine Maine Revised Statutes § 209. — Adjustment for audits; determination of the State Tax Assessor, with citation guidance and answers to common questions.
§ 209.. Adjustment for audits; determination of the State Tax Assessor
1. Audits. If the State Tax Assessor determines that value was improperly excluded from any of the 3 most recently certified state valuations, the State Tax Assessor shall recalculate the equalized just value of that municipality to reflect the requirements of section 305.
A municipality that is aggrieved by a determination of the State Tax Assessor under this section may appeal pursuant to section 272‑A.
2. Notifications. If an adjustment is made to a municipality's equalized municipal valuation pursuant to this section, the State Tax Assessor, in writing, shall make the following notifications:
A. To the municipality, a decision, which must include the findings of fact upon which the decision is based. This written decision constitutes final agency action; [PL 2019, c. 401, Pt. A, §3 (NEW).]
B. To the joint standing committee of the Legislature having jurisdiction over taxation matters, a copy of the decision from paragraph A; and [PL 2019, c. 401, Pt. A, §3 (NEW).]
C. To the Commissioner of Education prior to December 1st, and to the Treasurer of State, any adjustment to state valuation determined under this section and the time period to which the adjustment applies. [PL 2019, c. 401, Pt. A, §3 (NEW).]
3. Effect of modified state valuation. The following provisions apply to an adjustment to state valuation under this section.
A. The Commissioner of Education shall use the adjusted state valuation amount instead of the valuation certified under section 305 in calculating education funding obligations under Title 20‑A, chapter 606‑B for the following fiscal year. [PL 2019, c. 401, Pt. A, §3 (NEW).]
B. The Treasurer of State shall use the adjusted state valuation amount instead of the valuation certified under section 305 in calculating distributions of state-municipal revenue sharing under Title 30‑A, section 5681 for the following fiscal year. [PL 2019, c. 401, Pt. A, §3 (NEW).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 209.
What does Maine Revised Statutes § 209. cover?
Section 209. ("Adjustment for audits; determination of the State Tax Assessor") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 209.?
A common citation format is "Maine Revised Statutes § 209." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 209. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.