Sec. 1. 36 MRSA §151, 3RD ¶, as amended by PL 2001, c. 583, §1, is further amended to read:

The assessor's decision on reconsideration must be mailed to the taxpayer or the taxpayer's designated representative by certified or registered mail and the decision must set forth briefly the assessor's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer. The assessor's decision on reconsideration constitutes final agency action that is subject to review by the Superior Court in accordance with the Maine Administrative Procedure Act, except that Title 5, sections 11006 and 11007 do not apply. The Superior Court shall conduct a de novo hearing and make a de novo determination of the merits of the case. The taxpayer may raise in Superior Court any facts, arguments or issues, regardless of whether the facts, arguments or issues were raised during the reconsideration proceeding being appealed. It The court shall make its own determination as to all questions of fact or law, regardless of whether the questions of fact or law were raised during the reconsideration proceeding. The Superior Court shall enter such orders and decrees as the case may require. The burden of proof is on the taxpayer.

SUMMARY

This bill clarifies that when a taxpayer appeals a reconsideration decision to Superior Court, the taxpayer may raise new issues, arguments and facts in Superior Court and the taxpayer is not limited to presenting only those issues, arguments and facts that were raised during a reconsideration proceeding.