reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 574-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §574-C. Reduction of parcels with structures; shoreland areas

 §574-C. Reduction of parcels with structures; shoreland areas If a parcel of land for which an owner seeks classification under this subchapter on or after August 1, 2012 contains a structure for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall apply the following reduction to the land to be valued under this subchapter.   [PL 2011, c. 618, §3 (NEW).]1.  Structures.  For each structure located on the parcel for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall exclude from the forest land subject to valuation under this subchapter the area of land in the parcel containing the structure or structures, which may not be less than 1/2 acre.   [PL 2011, c. 618, §3 (NEW).] 2.  Shoreland areas.  For each residential structure located within a shoreland area, as identified in Title 38, section 435, the owner in the schedule under section 579 shall exclude from the forest land subject to valuation under this subchapter the area of land in the parcel containing the structure or structures, which may not be less than 1/2 acre, and the excluded parcel must include 100 feet of shoreland frontage or the minimum shoreland frontage required by the applicable minimum requirements of the zoning ordinance for the area in which the land is located, whichever is larger. If the parcel has less than 100 feet of shoreland frontage, the entire shoreland frontage must be excluded. This subsection does not apply to a structure that is used principally for commercial activities related to forest products that have commercial value as long as any residential use of the structure is nonrecreational, temporary in duration and purely incidental to the commercial use.   [PL 2011, c. 618, §3 (NEW).] SECTION HISTORY PL 2011, c. 618, §3 (NEW).
36 ME Rev Stat § 575 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §575. Administration; rules

 §575. Administration; rules The State Tax Assessor may adopt rules necessary to carry out this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.   [PL 2007, c. 627, §15 (RPR).]SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 460, §18 (AMD). PL 1985, c. 785, §A109 (AMD). PL 2007, c. 627, §15 (RPR).
36 ME Rev Stat § 575-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §575-A. Determining compliance with forest management and harvest plan

 §575-A. Determining compliance with forest management and harvest plan 1.  Assistance to assessor.  Upon request of a municipal assessor or the State Tax Assessor and in accordance with section 579, the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry may provide assistance in evaluating a forest management and harvest plan to determine whether the plan meets the definition of a forest management and harvest plan in section 573, subsection 3‑A. Upon request of a municipal assessor or the State Tax Assessor, the Director of the Bureau of Forestry may provide assistance in determining whether a harvest or other silvicultural activity conducted on land enrolled under this subchapter complies with the forest management and harvest plan prepared for that parcel of land. When assistance is requested under this section and section 579, the Director of the Bureau of Forestry or the director's designee may enter and examine forest land for the purpose of determining compliance with the forest management and harvest plan.   [PL 2011, c. 619, §1 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).] 2.  Random sampling and report.   [PL 2011, c. 619, §1 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV); MRSA T. 36 §575-A, sub-§2 (RP).] SECTION HISTORY PL 2001, c. 603, §5 (NEW). PL 2011, c. 619, §1 (RPR). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
36 ME Rev Stat § 576 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §576. Powers and duties

 §576. Powers and duties The State Tax Assessor shall determine the average annual net wood production rate for each forest type described in section 573, subsections 5, 6 and 7, in each county or region to be used in determining valuations applicable to forest land under this subchapter, on the basis of the surveys of average annual growth rates applicable in the State made from time to time by the United States Forest Service or by the Maine Forestry Bureau. The growth rate surveys must be reduced by the percentage discount factor prescribed by section 576-B to reflect the growth that can be extracted on a sustained basis. The rates when determined remain in effect without change for each county through the property tax year ending March 31, 1975. In 1974 and in every 10th year thereafter, the State Tax Assessor shall review and set rates for the following 10-year period in the same manner.   [PL 2017, c. 170, Pt. B, §3 (AMD).]The State Tax Assessor shall determine the average stumpage value for each forest type described in section 573, subsections 5, 6 and 7, applicable in each county, or in alternative forest economic regions as the assessor designates, after passage of this subchapter and in each year thereafter, taking into consideration the prices upon sales of sound standing timber of that forest type in that area during the previous calendar year, and any other appropriate considerations.   [PL 2017, c. 170, Pt. B, §3 (AMD).]The proportions of the various species making up the type are to be used in the computations of the average annual net wood production rates and average stumpage values for each forest type and the proportions of the various products are to be used in the computations of average stumpage values.   [PL 1971, c. 616, §8 (NEW).]After the State Tax Assessor has made the foregoing determinations, the assessor shall apply the capitalization rate prescribed by section 576-B to the value of the annual net wood production to determine the 100% valuation per acre for each forest type for each area and shall state the wood production rates and values used to compute those rates and values.   [PL 1997, c. 504, §6 (AMD).]The State Tax Assessor shall certify and transmit rules to the municipal assessors of each municipality with respect to forest land therein on or before April 1st of each year.   [PL 1997, c. 504, §6 (AMD).]SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §4 (AMD). PL 1973, c. 460, §18 (AMD). PL 1977, c. 509, §5 (AMD). PL 1977, c. 549, §§2-4 (AMD). PL 1977, c. 694, §§678,679 (AMD). PL 1981, c. 517, §§5-7 (AMD). PL 1985, c. 99 (AMD). PL 1997, c. 504, §6 (AMD). PL 2017, c. 170, Pt. B, §3 (AMD).
36 ME Rev Stat § 576-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §576-A. Valuation of areas other than forest land

 §576-A. Valuation of areas other than forest land Areas other than forest land within any parcel of forest land shall be valued on the basis of fair market value.   [PL 1973, c. 308, §5 (NEW).]SECTION HISTORY PL 1973, c. 308, §5 (NEW).
36 ME Rev Stat § 576-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §576-B. Discount factor and capitalization rate

 §576-B. Discount factor and capitalization rate The percentage factor by which the growth rates set by the State Tax Assessor pursuant to section 576 must be reduced to reflect the growth that can be extracted on a sustained basis is 10%. The capitalization rate applied to the value of the annual net wood production pursuant to section 576 is 8.5%.   [PL 1997, c. 504, §7 (RPR).]SECTION HISTORY PL 1977, c. 549, §5 (NEW). PL 1977, c. 590 (AMD). PL 1977, c. 694, §§680-685 (AMD). PL 1981, c. 517, §§8,9 (AMD). PL 1981, c. 636 (AMD). PL 1981, c. 706, §§5,6 (AMD). PL 1983, c. 571, §1 (AMD). PL 1985, c. 779, §80 (AMD). PL 1997, c. 504, §7 (RPR).
36 ME Rev Stat § 577 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §577. Reduced valuation under special circumstances

 §577. Reduced valuation under special circumstances 1.  On January 1, 1972.   [PL 2007, c. 438, §13 (RP).] 2.  Destruction by natural disaster.  In the case of forest land areas upon which the trees are destroyed by fire, disease, insect infestation or other natural disaster, so that the area contains not more than 3 cords per acre of wood that is merchantable for forest products, the valuation of that specific land area must be reduced by 75% for the first 10 property tax years following the loss.   [PL 2007, c. 438, §14 (AMD).] 3.  Procedure to obtain reduced valuation.  In order to obtain a reduced valuation, the landowner must submit a written request to the assessor on or before January 1st the preceding tax year, presenting facts in affidavit form that meet the requirements of subsection 2. The assessor may investigate the facts, utilizing the procedures set forth in section 579, and shall then determine whether the requirements of subsection 2 are met. If the requirements are met, the forest land areas must be valued as provided in subsection 2.   [PL 2007, c. 438, §15 (AMD).] 4.  Report and recommendation from Director of the Bureau of Forestry.  In determining the applicability of this section, the assessor may request a report and recommendation from the Director of the Bureau of Forestry.   [PL 1973, c. 406, §18 (AMD); PL 2011, c. 657, Pt. W, §7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).] SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §6 (AMD). PL 1973, c. 406, §18 (AMD). PL 2007, c. 438, §§13-15 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
36 ME Rev Stat § 580 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §580. Reclassification

 §580. Reclassification Land subject to taxes under this subchapter may be reclassified as to forest type by the assessor upon application of the owner with a proper showing of the reasons justifying such reclassification or upon the initiative of the respective assessor where the facts justify same.   [PL 1971, c. 616, §8 (NEW).]SECTION HISTORY PL 1971, c. 616, §8 (NEW).
36 ME Rev Stat § 581-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §581-A. Sale of portion of parcel of forest land

 §581-A. Sale of portion of parcel of forest land Sale of a portion of a parcel of forest land subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels, unless any is less than 10 forested acres in area. Each resulting parcel must be taxed to the owners under this subchapter until the parcel is withdrawn from taxation under this subchapter, in which case the penalties provided for in sections 579 and 581 apply only to the owner of that parcel. If a parcel resulting from that sale is less than 10 forested acres in area, that parcel must be considered withdrawn from taxation under this subchapter as a result of the sale and the penalty assessed against the transferor of the resulting parcel of less than 10 forested acres.   [PL 2001, c. 305, §1 (AMD); PL 2001, c. 305, §2 (AFF).]SECTION HISTORY PL 1973, c. 308, §13 (NEW). PL 1987, c. 497, §11 (AMD). PL 1987, c. 772, §10 (AMD). PL 2001, c. 305, §1 (AMD). PL 2001, c. 305, §2 (AFF).
36 ME Rev Stat § 581-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §581-B. Reclassification and withdrawal in unorganized territory

 §581-B. Reclassification and withdrawal in unorganized territory If forest land in the unorganized territory is reclassified or withdrawn from taxation under this subchapter, the State Tax Assessor shall make supplementary assessments or abatements as necessary to carry out the provisions of this subchapter.   [PL 2007, c. 627, §17 (AMD).]SECTION HISTORY PL 1973, c. 308, §13 (NEW). PL 2007, c. 627, §17 (AMD).
36 ME Rev Stat § 581-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §581-C. Mineral lands (REPEALED)

 §581-C. Mineral lands (REPEALED)SECTION HISTORY PL 1981, c. 711, §5 (NEW). PL 1987, c. 772, §11 (RP).
36 ME Rev Stat § 581-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §581-D. Mineral lands subject to an excise tax

 §581-D. Mineral lands subject to an excise tax Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs first, there is in effect a state excise tax which applies or would apply to the mining of those minerals.   [PL 1987, c. 772, §12 (AMD).]SECTION HISTORY PL 1983, c. 776, §1 (NEW). PL 1987, c. 772, §12 (AMD).
36 ME Rev Stat § 581-E (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §581-E. Report to the Bureau of Forestry (REPEALED)

 §581-E. Report to the Bureau of Forestry (REPEALED)SECTION HISTORY PL 1989, c. 555, §18 (NEW). PL 2005, c. 358, §4 (RP).
36 ME Rev Stat § 581-F (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §581-F. Report to the Bureau of Forestry on land in unorganized territory

 §581-F. Report to the Bureau of Forestry on land in unorganized territory On or before September 1st of each year, the State Tax Assessor shall provide to the Department of Agriculture, Conservation and Forestry, Bureau of Forestry information on land within the unorganized territory taxed according to this subchapter. The information must include the number of parcels enrolled, classified by parcel size categories. The State Tax Assessor shall consult with the Director of the Bureau of Forestry in determining the parcel size categories and shall provide the information in a consistent format to facilitate comparison from year to year.   [PL 2001, c. 564, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]SECTION HISTORY PL 2001, c. 564, §5 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
36 ME Rev Stat § 581-G (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §581-G. Report to Bureau of Forestry

 §581-G. Report to Bureau of Forestry 1.  Municipal report.  The municipal assessor or chief assessor of a primary assessing area shall report annually to the Department of Agriculture, Conservation and Forestry, Bureau of Forestry by November 1st or 30 days following the tax commitment date, whichever is sooner, the following information relating to land taxed according to this subchapter:   A. The names and addresses of forest landowners;   [PL 2005, c. 358, §5 (NEW).]B. The total number of acres taxed pursuant to this subchapter, including a breakdown of forest type, by softwood, mixed wood and hardwood;   [PL 2005, c. 358, §5 (NEW).]C. The year each parcel was first accepted for taxation under this subchapter;   [PL 2005, c. 358, §5 (NEW).]D. The year of the most recent recertification of each parcel; and   [PL 2005, c. 358, §5 (NEW).]E. The tax map number, plan number and lot number for each parcel listed.   [PL 2005, c. 358, §5 (NEW).][PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).] 2.  Forms.  The Department of Agriculture, Conservation and Forestry, Bureau of Forestry shall annually provide municipalities with forms for submitting the information required under subsection 1. To the extent that the Bureau of Forestry has the required information, the Bureau of Forestry shall include that information on the forms.   [PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).] 3.  Confidentiality.  Addresses, telephone numbers and electronic mail addresses of forest landowners owning less than 1,000 acres statewide contained in reports filed under this section are confidential when in possession of the Department of Agriculture, Conservation and Forestry, Bureau of Forestry and may be disclosed only in accordance with Title 12, section 8005.   [PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).] SECTION HISTORY PL 2005, c. 358, §5 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
36 ME Rev Stat § 582 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §582. Appeal from State Tax Assessor (REPEALED)

 §582. Appeal from State Tax Assessor (REPEALED)SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §§14-17 (AMD). PL 1977, c. 694, §686 (RP). PL 1977, c. 720, §§4,5 (AMD). PL 1979, c. 541, §A219 (AMD). PL 1979, c. 666, §17 (AMD).
36 ME Rev Stat § 582-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §582-A. Payment for tax pending review (REPEALED)

 §582-A. Payment for tax pending review (REPEALED)SECTION HISTORY PL 1979, c. 666, §18 (NEW). PL 1997, c. 668, §19 (RP). PL 1997, c. 668, §43 (AFF).
36 ME Rev Stat § 583 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §583. Abatement

 §583. Abatement Assessments made under this subchapter and denials of applications for valuation under this subchapter are subject to the abatement procedures provided by section 841. Appeal from an abatement decision rendered under section 841 shall be to the State Board of Property Tax Review.   [PL 1985, c. 764, §12 (AMD).]SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §18 (AMD). PL 1973, c. 536, §22 (AMD). PL 1973, c. 592, §6 (AMD). PL 1973, c. 645, §§2,3 (AMD). PL 1977, c. 509, §§10-12 (AMD). PL 1977, c. 549, §§6,7 (AMD). PL 1977, c. 694, §687 (RPR). PL 1977, c. 720, §§6,7 (AMD). PL 1979, c. 520, §2 (RPR). PL 1979, c. 666, §19 (AMD). PL 1985, c. 764, §12 (AMD).
36 ME Rev Stat § 584 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §584. Advisory Council (REPEALED)

 §584. Advisory Council (REPEALED)SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 460, §18 (AMD). PL 1975, c. 771, §§400,401 (AMD). PL 1983, c. 812, §270 (AMD). PL 1983, c. 828, §2 (RP). PL 1983, c. 862, §82 (RP).
36 ME Rev Stat § 584-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-A: TREE GROWTH TAX LAW|36 §584-A. Construction

 §584-A. Construction This subchapter shall be broadly construed to achieve its purpose. The invalidity of any provision shall be deemed not to affect the validity of other provisions.   [PL 1971, c. 616, §8 (NEW).]SECTION HISTORY PL 1971, c. 616, §8 (NEW).
36 ME Rev Stat § 585 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §585. Purpose (REPEALED)

 §585. Purpose (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 586 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §586. Definitions (REPEALED)

 §586. Definitions (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1971, c. 616, §9 (AMD). PL 1975, c. 326 (AMD). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 587 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §587. Classification as farmland (REPEALED)

 §587. Classification as farmland (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 588 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §588. Planning board; open space land (REPEALED)

 §588. Planning board; open space land (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 589 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §589. Scenic easements and development rights (REPEALED)

 §589. Scenic easements and development rights (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 590 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §590. Value (REPEALED)

 §590. Value (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 591 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §591. Recapture penalty (REPEALED)

 §591. Recapture penalty (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 592 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §592. Enforcement provision (REPEALED)

 §592. Enforcement provision (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 593 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §593. Application (REPEALED)

 §593. Application (REPEALED)SECTION HISTORY PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 594 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 2-B: FARM AND OPEN SPACE LAND LAW|36 §594. Exception (REPEALED)

 §594. Exception (REPEALED)SECTION HISTORY PL 1971, c. 616, §10 (NEW). PL 1975, c. 726, §3 (RP).
36 ME Rev Stat § 601 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §601. Personal property; defined

 §601. Personal property; defined Personal property for the purposes of taxation includes all tangible goods and chattels wheresoever they are and all vessels, at home or abroad.
36 ME Rev Stat § 602 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 3: PERSONAL PROPERTY TAXES|36 §602. -- where taxed

 §602. -- where taxed All personal property within or without the State, except in cases enumerated in section 603, shall be taxed to the owner in the place where he resides.