1. I. Any municipality, by vote of its board of selectmen, city council or board of aldermen may elect not to utilize the inventory form or procedure. Such a vote shall automatically exempt all property owners and others within that municipality from all requirements and provisions of law relating to the inventory form.
2. II. Every municipality so electing shall notify the department of revenue administration in writing, no later than October 1 each year of its decision affecting the following prescribed filing period.

Source. 1982, 17:1. 2011, 206:2, eff. July 24, 2011.