An Act To Notify a Lienholder before Property Is Withdrawn from Assessment under the Maine Tree Growth Tax Law
Maine Legislature, Session 124, LD 0360
Committee: Taxation
Sponsors: SCHNEIDER, FLEMINGS, NASS, PERRY, RA YE, SMITH, KNIGHT, LANGLEY
Amends: 36 MRSA §581

MAINE STATE LEGISLATURE 
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124th MAl ELEGISLATU 
Legislative Document 
No. 360 
S,P. 124 
In Senate, February 5, 2009 
An Act To Notify a Lienholder before Property Is Withdrawn from 
Assessment under the Maine Tree Growth Tax Law 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator SCHNEIDER of Penobscot. 
Cosponsored by Representative FLEMINGS of Bar Harbor and 
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JOY 1. O'BRIEN 
Secretary of the Senate 
Senators: NASS of York, PERRY of Penobscot, RA YE of Washington, SMITH of Piscataquis, 
Representatives: KNIGHT of Livennore Falls, LANGLEY of Ellsworth, SIROIS ofTumer. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §581, sub-§l, as repealed and replaced by PL 2007, c. 627, 
§ 16, is amended to read: 
1. Assessor determination; owner request. If the assessor determines that land 
subject to tlns subchapter no longer meets the requirements of tills subchapter, the 
assessor must withdraw the land from taxation under tills subchapter. Before 
withdrawing a parcel from taxation under tills subchapter, if the sole reason the land 
does not meet the requirements of this subchapter is that the owner failed to file the 
sworn statement required under section 574-B, the assessor shall provide the owner 
and any lienholder on that land with written notice by regular mail of the deadline to 
file the sworn statement and permit the owner at least 60 days to respond to that 
notice. If the owner fails to respond within 60 days, a lienholder on that land may file 
the sworn statement required under section 574-B no later than 30 days after the 
expiration of the 60 days. Any expenses of providing written notice to the lienholder 
may be charged by the assessor to the owner. An owner of land subj ect to taxation 
under tills subchapter may at any time request withdrawal of that land from taxation 
under tills subchapter by certifying in writing to the assessor that the land is no longer 
to be classified under tills subchapter. 
SUMMARY 
Current law requires the owner of property subject to an abatement under the 
Maine Tree Growth Tax Law to file a sworn statement attesting to the completion of 
a forest management and harvest plan for the property. If the -owner fails to file the 
statement, the municipal assessor or State Tax Assessor is required to provide notice 
to the owner of the requirement to file the statement. 
Tills bill requires the assessor to also provide notice to any lienholder on the land 
and allows the lienholder to file the statement if the owner does not. 
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