| 1. Municipalities. If a municipality has adopted a board of |
| assessment review and the assessors or the municipal officers |
| refuse to make the abatement asked for, the applicant may apply |
| in writing to the board of assessment review within 60 days after |
| notice of the decision from which the appeal is being taken or |
| after the application is deemed to have been denied, and, if the |
| board thinks the applicant is over-assessed, the applicant is |
| granted such reasonable abatement as the board thinks proper. |
| Except with regard to nonresidential property or properties with |
| an equalized municipal valuation of $1,000,000 or greater either |
| separately or in the aggregate, either party may appeal from the |
| decision of the board of assessment review directly to the |
| Superior Court, in accordance with Rule 80B of the Maine Rules of |
| Civil Procedure. If the board of assessment review fails to give |
| written notice of its decision within 60 days of the date the |
| application is filed, unless the applicant agrees in writing to |
| further delay, the application is deemed denied and the applicant |
| may appeal to Superior Court as if there had been a written |
| denial. If the applicant does not prevail in a decision by the |
| board of assessment review, the applicant may not appeal the same |
| subject matter again. |
