reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 844-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-C. Composition (REPEALED)

 §844-C. Composition (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-D. Jurisdiction (REPEALED)

 §844-D. Jurisdiction (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-E (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-E. Assignment of hearing (REPEALED)

 §844-E. Assignment of hearing (REPEALED)SECTION HISTORY PL 1973, c. 460, §18 (AMD). PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-F (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-F. Place of hearing (REPEALED)

 §844-F. Place of hearing (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-G (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-G. Appeal to State Board of Assessment Review (REPEALED)

 §844-G. Appeal to State Board of Assessment Review (REPEALED)SECTION HISTORY PL 1973, c. 460, §18 (AMD). PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-H (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-H. Hearing procedure (REPEALED)

 §844-H. Hearing procedure (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-I (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-I. Production of documents (REPEALED)

 §844-I. Production of documents (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-J (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-J. Evidence (REPEALED)

 §844-J. Evidence (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-K (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-K. Compensation (REPEALED)

 §844-K. Compensation (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 844-L (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §844-L. Appeal to the Superior Court (REPEALED)

 §844-L. Appeal to the Superior Court (REPEALED)SECTION HISTORY PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
36 ME Rev Stat § 845 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §845. Appeals; to Superior Court (REPEALED)

 §845. Appeals; to Superior Court (REPEALED)SECTION HISTORY PL 1977, c. 509, §20 (AMD). PL 1977, c. 694, §694 (RP).
36 ME Rev Stat § 846 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §846. -- hearing (REPEALED)

 §846. -- hearing (REPEALED)SECTION HISTORY PL 1971, c. 622, §125A (RP). PL 1973, c. 592, §18 (NEW). PL 1973, c. 645, §8 (AMD). PL 1977, c. 694, §695 (RP).
36 ME Rev Stat § 847 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §847. -- Commissioner's hearing and report (REPEALED)

 §847. -- Commissioner's hearing and report (REPEALED)SECTION HISTORY PL 1977, c. 694, §696 (RP).
36 ME Rev Stat § 848 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §848. -- Trial (REPEALED)

 §848. -- Trial (REPEALED)SECTION HISTORY PL 1973, c. 592, §19 (AMD). PL 1973, c. 645, §9 (AMD). PL 1977, c. 509, §21 (AMD). PL 1977, c. 694, §697 (RP).
36 ME Rev Stat § 848-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §848-A. Assessment ratio evidence

 §848-A. Assessment ratio evidence Reports of assessment ratios contained in assessment ratio studies of the Bureau of Revenue Services are prima facie evidence of what the reported ratio is in fact, unless a party to proceedings related to a protested assessment establishes that the ratio was derived or established in a manner contrary to law or proves the existence of a different ratio.   [PL 2001, c. 396, §19 (AMD).]In any proceedings relating to a protested assessment, it is a sufficient defense of the assessment that it is accurate within reasonable limits of practicality, except when a proven deviation of 10% or more from the relevant assessment ratio of the municipality or primary assessing area exists.   [PL 2001, c. 396, §19 (AMD).]SECTION HISTORY PL 1969, c. 343, §2 (NEW). PL 1973, c. 625, §249 (AMD). PL 1977, c. 509, §22 (RPR). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §19 (AMD).
36 ME Rev Stat § 849 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §849. -- judgment and execution

 §849. -- judgment and execution Claims for abatement on several parcels of real estate may be embraced in one appeal, but judgment shall be rendered and execution shall issue for the amount of taxes due on each separate parcel.   [PL 1977, c. 509, §23 (RPR).]The lien created by statute on real estate to secure the payment of taxes shall be continued for 60 days after the rendition of judgment, and may be enforced by sale of said real estate on execution, in the same manner as attachable real estate may be sold under Title 14, section 2201, and with the same right of redemption.   [PL 1977, c. 509, §23 (RPR).]SECTION HISTORY PL 1973, c. 592, §20 (AMD). PL 1973, c. 625, §250 (AMD). PL 1973, c. 645, §10 (AMD). PL 1977, c. 509, §23 (RPR). PL 1977, c. 694, §698 (AMD).
36 ME Rev Stat § 850 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 8: ABATEMENT|36 §850. Assessment of costs (REPEALED)

 §850. Assessment of costs (REPEALED)SECTION HISTORY PL 1985, c. 764, §19 (NEW). PL 1995, c. 262, §10 (RP).
36 ME Rev Stat § 1101 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1101. Purpose

 §1101. Purpose It is declared that it is in the public interest to encourage the preservation of farmland and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the State to conserve the State's natural resources and to provide for the welfare and happiness of the inhabitants of the State, that it is in the public interest to prevent the forced conversion of farmland and open space land to more intensive uses as the result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their preservation as such farmland and open space land, and that the necessity in the public interest of the enactment of this subchapter is a matter of legislative determination.   [PL 1975, c. 726, §2 (NEW).]SECTION HISTORY PL 1975, c. 726, §2 (NEW).
36 ME Rev Stat § 1103 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1103. Owner's application

 §1103. Owner's application An owner of farmland or open space land may apply for taxation under this subchapter by filing with the assessor the schedule provided for in section 1109. The election to apply requires the written consent of all owners of an interest in that farmland or open space land.   [PL 2007, c. 438, §26 (AMD).]SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §2 (AMD). PL 1987, c. 728, §3 (AMD). PL 2007, c. 438, §26 (AMD).
36 ME Rev Stat § 1104 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1104. Administration; regulations

 §1104. Administration; regulations The State Tax Assessor shall adopt and amend such rules as may be reasonable and appropriate to carry out the State Tax Assessor's responsibilities as provided in this subchapter.   [PL 2019, c. 501, §24 (AMD).]SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §2A (RPR). PL 2019, c. 501, §24 (AMD).
36 ME Rev Stat § 1105 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1105. Valuation of farmland

 §1105. Valuation of farmland The municipal assessor, chief assessor or State Tax Assessor for the unorganized territory shall establish the 100% valuation per acre based on the current use value of farmland used for agricultural or horticultural purposes. The values established must be guided by the Department of Agriculture, Conservation and Forestry as provided in section 1119 and adjusted by the assessor if determined necessary on the basis of such considerations as farmland rentals, farmer-to-farmer sales, soil types and quality, commodity values, topography and other relevant factors. These values may not reflect development or market value purposes other than agricultural or horticultural use. The values may not reflect value attributable to road frontage or shore frontage.   [PL 1999, c. 731, Pt. Y, §2 (AMD); PL 2011, c. 657, Pt. W, §5 (REV).]The 100% valuation per acre for farm woodland within a parcel classified as farmland under this subchapter is the 100% valuation per acre for each forest type established for each county pursuant to subchapter 2-A. Areas other than woodland, agricultural land or horticultural land located within any parcel of farmland classified under this subchapter are valued on the basis of just value.   [PL 2017, c. 288, Pt. A, §42 (AMD).]SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §3 (RPR). PL 1987, c. 728, §4 (RPR). PL 1989, c. 748, §2 (AMD). PL 1993, c. 452, §7 (AMD). PL 1999, c. 731, §Y2 (AMD). PL 2011, c. 657, Pt. W, §5 (REV). PL 2017, c. 288, Pt. A, §42 (AMD).
36 ME Rev Stat § 1106 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1106. Powers and duties; State Tax Assessor (REPEALED)

 §1106. Powers and duties; State Tax Assessor (REPEALED)SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1989, c. 748, §3 (AMD). PL 1991, c. 508, §1 (AMD). PL 1993, c. 452, §8 (RP).
36 ME Rev Stat § 1107 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1107. Orders (REPEALED)

 §1107. Orders (REPEALED)SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §4 (RP).
36 ME Rev Stat § 1108 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1108. Assessment of tax

 §1108. Assessment of tax 1.  Organized areas.  The municipal assessors shall adjust the 100% valuations per acre for farmland for their jurisdiction by whatever ratio or percentage of current just value is then being applied to other property within the municipality to obtain the assessed values. For any tax year, the classified farmland value must reflect only the current use value for farm or open space purposes and may not include any increment of value reflecting development pressure. Commencing April 1, 1978, land in the organized areas subject to taxation under this subchapter must be taxed at the property tax rate applicable to other property in the municipality, which rate must be applied to the assessed values so determined.   [PL 1999, c. 731, Pt. Y, §3 (AMD).] 2.  Unorganized territory.  The State Tax Assessor shall adjust the 100% valuations per acre for farmland for the unorganized territory by such ratio or percentage as is then being used to determine the state valuation applicable to other property in the unorganized territory to obtain the assessed values. For any tax year, the classified farmland value must reflect only the current use value for farm or open space purposes and shall not include any increment of value reflecting development pressure. Commencing April 1, 1978, land in the unorganized territory subject to taxation under this subchapter shall be taxed at the state property tax rate applicable to other property in the unorganized territory, which rate shall be applied to the assessed values so determined.   [PL 1987, c. 728, §5 (AMD).] SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §§5,6 (AMD). PL 1979, c. 666, §23 (AMD). PL 1987, c. 728, §5 (AMD). PL 1999, c. 731, §Y3 (AMD).
36 ME Rev Stat § 1110 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1110. Reclassification

 §1110. Reclassification Land subject to taxes under this subchapter may be reclassified as to land classification by the municipal assessor, chief assessor or State Tax Assessor upon application of the owner with a proper showing of the reasons justifying that reclassification or upon the initiative of the respective municipal assessor, chief assessor or State Tax Assessor where the facts justify the same. In the event that the municipal assessor, chief assessor or State Tax Assessor determines, upon the municipal assessor's, chief assessor's or State Tax Assessor's own initiative, to reclassify land previously classified under this subchapter, the municipal assessor, chief assessor or State Tax Assessor shall provide to the owner or owners of the land by certified mail, return receipt requested, notice of the municipal assessor's, chief assessor's or State Tax Assessor's intention to reclassify that land and the reasons therefor.   [RR 2019, c. 2, Pt. A, §34 (COR).]SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §12 (AMD). PL 1977, c. 509, §28 (AMD). PL 1977, c. 696, §269 (RPR). RR 2019, c. 2, Pt. A, §34 (COR).
36 ME Rev Stat § 1111 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1111. Scenic easements and development rights

 §1111. Scenic easements and development rights Any municipality may, through donation or the expenditure of public funds, accept or acquire scenic easements or development rights for preserving property for the preservation of agricultural farmland or open space land. The term of such scenic easements or development rights must be for a period of at least 10 years.   [PL 1975, c. 726, §2 (NEW).]SECTION HISTORY PL 1975, c. 726, §2 (NEW).
36 ME Rev Stat § 1112-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1112-A. Mineral lands (REPEALED)

 §1112-A. Mineral lands (REPEALED)SECTION HISTORY PL 1981, c. 711, §9 (NEW). PL 1987, c. 772, §18 (RP).
36 ME Rev Stat § 1112-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1112-B. Mineral lands subject to an excise tax

 §1112-B. 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, §19 (AMD).]SECTION HISTORY PL 1983, c. 776, §3 (NEW). PL 1987, c. 772, §19 (AMD).
36 ME Rev Stat § 1113 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1113. Enforcement provision

 §1113. Enforcement provision A lien is created to secure the payment of the penalties provided in section 1109, subsections 2 and 5 and section 1112, which may be enforced in the same manner as liens created by section 552.   [PL 2009, c. 496, §9 (AMD).]SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §13 (RPR). PL 2009, c. 496, §9 (AMD).
36 ME Rev Stat § 1114 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1114. Application

 §1114. Application No person can apply for classification for more than an aggregate total of 15,000 acres under this subchapter. The classification of farmland or open space land hereunder shall continue until the municipal assessor, or State Tax Assessor in the unorganized territory, determine that the land no longer meets the requirements of such classification.   [PL 1975, c. 726, §2 (NEW).]SECTION HISTORY PL 1975, c. 726, §2 (NEW).
36 ME Rev Stat § 1115 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1115. Transfer of portion of parcel of land

 §1115. Transfer of portion of parcel of land Transfer of a portion of a parcel of farmland subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels unless they do not meet the minimum acreage requirements of this subchapter. Transfer of a portion of a parcel of open space land subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels unless either or both of the parcels no longer provide a public benefit in one of the areas enumerated in section 1102, subsection 6. Each resulting parcel must be taxed to the owners under this subchapter until it is withdrawn from taxation under this subchapter, in which case the penalties provided in section 1112 apply only to the owner of that parcel. If the transfer of a portion of a parcel of farmland subject to taxation under this subchapter results in the creation of a parcel that is less than the minimum acreage required by this subchapter or if the transfer of a portion of a parcel of open space land subject to taxation under this subchapter results in the creation of a parcel that no longer provides a public benefit in one of the areas enumerated in section 1102, subsection 6, that parcel is deemed to have been withdrawn from taxation under this subchapter as a result of the transfer and is subject to the penalties provided in section 1112.   [PL 2009, c. 496, §10 (AMD).]SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1989, c. 748, §7 (AMD). PL 2009, c. 496, §10 (AMD).
36 ME Rev Stat § 1116 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)

 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 509, §29 (RP).
36 ME Rev Stat § 1117 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)

 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1979, c. 666, §24 (RP).
36 ME Rev Stat § 1118 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1118. Appeals and abatements

 §1118. Appeals and abatements The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841. Appeal from a decision rendered under section 841 or a recommended current use value established under section 1106-A must be to the State Board of Property Tax Review.   [PL 1993, c. 452, §14 (AMD).]SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 549, §9 (AMD). PL 1977, c. 694, §699 (RPR). PL 1979, c. 666, §25 (RPR). PL 1985, c. 764, §20 (AMD). PL 1993, c. 452, §14 (AMD).
36 ME Rev Stat § 1119 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1119. Valuation guidelines

 §1119. Valuation guidelines By December 31, 2000 and biennially thereafter, the Department of Agriculture, Conservation and Forestry working with the Bureau of Revenue Services, representatives of municipal assessors and farmers shall prepare guidelines to assist local assessors in the valuation of farmland. The department shall also deliver these guidelines in training sessions for local assessors throughout the State. These guidelines must include recommended values for cropland, orchard land, pastureland and horticultural land, differentiated by region where justified. Any variation in assessment of farmland from the recommended values must be substantiated by the local assessor within the parameters allowed within this subchapter.   [PL 2001, c. 652, §8 (AMD); PL 2011, c. 657, Pt. W, §5 (REV).]SECTION HISTORY PL 1987, c. 728, §10 (NEW). PL 1991, c. 508, §2 (AMD). PL 1997, c. 526, §14 (AMD). PL 1999, c. 731, §Y6 (AMD). PL 2001, c. 652, §8 (AMD). PL 2011, c. 657, Pt. W, §5 (REV).
36 ME Rev Stat § 1120 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 10: FARM AND OPEN SPACE TAX LAW|36 §1120. Program promotion

 §1120. Program promotion The Department of Agriculture, Conservation and Forestry shall undertake an informational program designed to educate Maine citizens as to the existence of the farm and open space tax laws, which must include, but not be limited to, informing local farm organizations and associations of tax assessors about the law.   [PL 2013, c. 405, Pt. D, §14 (AMD).]The Department of Agriculture, Conservation and Forestry and the Bureau of Revenue Services shall produce written materials designed to inform municipal assessors, farmers and Maine citizens about the farm and open space tax program. These materials must be in a form that is attractive, easily understandable and designed to interest the public in the program. The department and the bureau shall ensure that these written materials are made available and distributed as widely as possible throughout the State.   [PL 2013, c. 405, Pt. D, §14 (AMD).]SECTION HISTORY PL 1987, c. 728, §10 (NEW). PL 1997, c. 526, §14 (AMD). PL 2013, c. 405, Pt. D, §14 (AMD).