A. Provide an accurate inventory of all taxable business and commercial property within The Town of Old Orchard Beach (TOWN)together with the owners of record as of April 1, 2026. B. Establish just value appraisals of all taxable real and personal property within the TOWN as of April 1, 2026, for use in the assessorslist of valuations for the 2026-27 tax year. The term “just value” is defined in 36 M.R.S. § 701-A. C. Develop business and commercial appraisal manuals for the TOWN. D. Develop a record-keeping and appraisalsystem for the TOWN. E. Provide the TOWN assessor with sufficientinstruction in the use of the appraisal manual for business and commercial property to enable them to maintain the system. For purposes of this contract, “assessor” means a single municipal assessor.
