| The Constitution of Maine, Article IX, Section 8 provides |
| that all taxes on real estate be "apportioned and assessed |
| equally according to the just value thereof." This resolve |
| proposes to review the entire process of property valuation |
| that is in place to effectuate this constitutional requirement |
| to ensure that the process of property valuation is carried |
| out equitably and efficiently, and proposes changes to improve |
| the functioning of the process. |
