Municipal Assessment Manual - The main focus of this manual is on the legal aspect of the assessor’s job—the statutes and court decisions that govern the work of a municipal assessor. The Appendix materials include sample forms, ordinances and decisions, as well as articles written by municipal assessors to provide practical advice regarding assessing and public relations. This manual does not cover in depth the various assessment techniques that an assessor may use. For assistance in that regard, assessors should contact the knowledgeable staff of the Maine Revenue Services and consult the Property Tax Division’s publications. This manual is designed to provide general information and is not intended as a substitute for legal advice for specific situations. The statutes and other information herein are only current as of the date of publication.