Assessor

Ordinance

of the Town of Chebeague Island

Maine

Adopted by the Town Meeting: July 1, 2007

Effective: July 1, 2007

Attest:

Town Clerk

Seal:

SECTION 102. ASSESSOR.

(A) Appointment. There shall be a single assessor appointed as hereinbefore provided. He/she shall perform all duties and responsibilities provided for assessors under the laws of the State of Maine and as set by article/ordinance/document. The assessor may be removed by the Board after due process and for cause by a majority of its members. Cause shall not include disagreement with respect to an assessing practice employed by the assessor where such practice is generally accepted and lawful and where land, building, and structure assessments are equitable, representative, and proportional.

(B) Enumeration of Responsibilities. The Assessor shall have the responsibility to:

(1) Perform all duties in accordance with statutes and ordinances

(2) Ensure that the appraisal process, reports, and individual property cards recognize and document all value-influencing factors affecting subject property and that 1) factors are consistently and equitably applied to all properties having similar characteristics, 2) these result in equitable, representative, and proportional land, building, and structure values, 3) these lead the reader and property owner to the same conclusions reached by the assessor/appraiser, and 4) property descriptions and characteristics are accurate and accessible to the public

(3) Ensure the just value of land as determined by the appraisal process and as reflected on individual property cards arises from and is attributable to legally permissible use or uses only, thereby taking into consideration local, state, and federal ordinances, restrictions, regulations, and statutes.

(4) Ensure that just value of buildings and structures as determined by the appraisal process and as reflected on individual property cards is derived from recorded facts and established standards appropriate for the individual buildings and structures and considers, at a minimum, the following five factors: grading (arising from size, materials, workmanship, design, innovations, and other value-influencing factors including uniqueness of aforementioned characteristics), additions and deductions, physical deterioration, functional obsolescence, economic obsolescence, and other value-influencing factors.

(5) Ensure any illegality, error, mistake, or irregularity in assessment is corrected within time frames set by statutes governing property assessments.

(6) Serve as a clearing house on property valuation and related current and proposed policies and statutes to the public, legislators, and other policy makers.

(7) Provide public with open access to records that are not of a confidential nature

(8) Give prompt attention to inquiries

(9) Develop, implement, and maintain a strong and effective public relations/education program that 1) enhances the publicπs understanding of assessments and property taxes, 2) dispenses information regarding existing property tax relief programs and application process, 3) dispenses information regarding proposed legislation related to the appraisal and assessment processes, property valuations, property tax relief programs, and property tax rates

(10) Identify and communicate to community and organizations current and proposed legislation related to the assessing function and property assessments that threatens the preservation and sustainability of this existing year-round community including, but not limited to, those that could be expected to result in low-income elderly and families moving away, old homesteads being sold for vacation getaways, the disappearance of a traditional rural island fishing village, and the transition of the community to an exclusive summer colony.