The Assessor acts as the town's appraiser and must determine the market value of all property for the collection of property taxes.
The Maine Constitution requires that “All taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof .” Me. Const. art. IX, Sec. 8.
Title 36 of the Maine Revised Statutes Annotated (MRSA) § 326-331 describe the State's assessing standards and requires a minimum assessment-to-market value ratio of 70% and a maximum of 110% rating of assessment quality (COD) of 20 and an assessment quality (COD) of less than 20.