Title 36, Section 706, Maine Revised Statutes Annotated Taxpayers to list property, notice, penalty, verification

Before making an assessment, the assessor or assessors, the chief assessor of a primary assessing area or the State Tax Assessor in the case of the unorganized territory may give seasonable notice in writing to all persons liable to taxation in the municipality, primary assessing area or the unorganized territory to furnish to the assessor or assessors, chief assessor or State Tax Assessor true and perfect lists of all their estates, not by law exempt from taxation, of which they were possessed on the first day of April of the same year.

The notice to owners may be by mail directed to the last known address of the taxpayer or by any other method that provides reasonable notice to the taxpayer.

If notice is given by mail and the taxpayer does not furnish the list, the taxpayer is barred from their right to make an application to the assessor or assessors, chief assessor or State Tax Assessor or any appeal therefrom for any abatement of their taxes, unless he/she furnishes the list with their application and satisfies them that he/she was unable to furnish it at the time appointed.

The assessor or assessors, chief assessor, or State Tax Assessor may require the person furnishing the list to make an oath to its truth, which oath any of them may administer, and may require the taxpayer to answer in writing all proper inquiries as the nature, situation, and value of their property liable to be taxed in the State; and a refusal or neglect to answer such inquiries and subscribe the same bars an appeal, but such list and answers shall not be conclusive upon the assessor or assessor, chief assessor or State Tax Assessor.

If the assessor or assessors, chief assessor, or the State Tax Assessor fail to give notice by mail, the taxpayer is not barred from their right to make an application for abatement provided that upon demand the taxpayer shall answer in writing all proper inquiries as to the nature, situation, and value of their property liable to be taxed in the State; and a refusal or neglect to answer the inquiries and subscribe the same bars an appeal, but the list and answers shall not be conclusive upon the assessor or assessors, chief assessor or the State Tax Assessor.

=======NOTICE=========

In accordance with the above, all taxpayers are hereby requested to bring to the Assessors of the Town of Swan’s Island true and perfect lists of the estates, real and personal, as of April 3, 2023.  The posting of this notice in the Town Office, on the Town’s website, and/or the mailing of this Town Report to non-resident taxpayers will be considered a reasonable request by law.

The Assessors will be in session at the Town Office on Monday,

April 3, 2023, from 1:00 P.M. to 4:00 P.M. for the purpose above stated.