reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1074. Sale; procedure; costs

§1074. Sale; procedure; costs
When no person appears to discharge the taxes duly assessed on any such real estate of resident or nonresident owners, with costs of advertising, on or before the time of sale, the tax collector shall proceed to sell at public auction, to the highest bidder, so much of such real estate as is necessary to pay the tax due, in the case of each person assessed, with $3 for advertising and selling it, the sum paid to the printer, 25¢ for each copy required to be lodged with the municipal clerk, 25¢ for the return required to be made to the municipal clerk, and 67¢ for the deed thereof and certificate of acknowledgment. If the bidding is for less than the whole, it shall be for a fractional part of the estate, and the bidder who will pay the sum due for the least fractional part shall be the purchaser. If more than one right, lot or parcel of real estate assessed to the same person is so advertised and sold, said charge of $3, the 25¢ for each copy lodged with the municipal clerk, and the 25¢ for the return made to the municipal clerk, shall be divided equally among the several rights, lots or parcels advertised and sold at any one time; and in addition, the sum paid to the printer shall be divided equally among the nonresident rights, lots or parcels so advertised and sold; and the tax collector shall receive in addition, 50¢ on each parcel of real estate so advertised and sold, when more than one parcel is advertised and sold. The tax collector may, if necessary to complete the sales, adjourn the auction from day to day.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1075. Collector's return of sale; form

§1075. Collector's return of sale; form
The tax collector making any sale of real estate for nonpayment of taxes shall, within 30 days after such sale make a return, with a particular statement of his doings in making such sale, to the municipal clerk who shall receive and file it. Said return shall be evidence of the facts therein set forth in all cases where such tax collector is not personally interested. The tax collector's return to the municipal clerk shall be in substance as follows:
Pursuant to law, I caused the taxes assessed on the real estate of nonresident owners described herein, situated in the municipality of ..... for the year ....., to be advertised according to law by advertising in the ..... three weeks successively, the first publication being on the ..... day of ....., and at least six weeks before the day of sale; and caused the taxes assessed on the real estate of resident owners described herein, situated in the municipality of ..... for the year ....., to be advertised according to law by posting notice as required by law, at the following places, six weeks before the day of sale, being public and conspicuous places in said municipality. I also, at least ten days before the day of sale, gave to each resident owner of said real estate, or the occupant thereof, if any, in hand, or forwarded to him by registered mail with receipt demanded, or left at his last and usual place of abode, and sent by mail to the last and usual address of each nonresident owner of said real estate, whose address was known to me, written notice of the time and place of said sale, in the manner provided by law; and afterwards on the first Monday of February, 19.., at nine o'clock a.m., being the time and place of sale, I proceeded to sell, according to the tenor of the advertisement, the estates upon which the taxes so assessed remained unpaid; and in the schedules following is set forth each parcel of the estate so offered for sale, the amount of taxes and the name of the purchaser; and I have made and executed deeds of the several parcels to the several persons entitled thereto, and placed them on file in the municipal treasurer's office, to be disposed of as the law requires.
SCHEDULE NO. 1
Nonresident Owners
Name of owner
Description of property
Amount of tax, interest and charges
Quantity sold
Name of purchaser
SCHEDULE NO. 2
Resident Owners
Name of owner
Description of property
Amount of tax, interest and charges
Quantity sold
Name of purchaser
In witness whereof I have hereunto subscribed my name, this ..... day of ....., 19...
C.D., Tax Collector of the municipality of .....
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1077. Purchaser's failure to pay in 20 days voids sale

§1077. Purchaser's failure to pay in 20 days voids sale
If the purchaser of real estate sold for taxes under section 1074 fails to pay the tax collector within 20 days after the sale of the amount bid by him, the sale shall be void, and the municipality in which such sale was made shall be deemed to be the purchaser of the real estate so sold, the same as if purchased by some one in behalf of the municipality under section 1082. If a municipality becomes a purchaser under this section, the deed to it shall set forth the fact that a sale was duly made, the amount bid for the real estate included in said deed, and that the purchaser failed to pay the amount bid within 20 days after the sale. The said deed shall confer upon said municipality the same rights and duties as if it had been the purchaser under section 1082.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1078. Owner's right to redeem

§1078. Owner's right to redeem
Any person to whom the right by law belongs may, at any time within 2 years from the day of sale, redeem any real estate sold for taxes on paying into the municipal treasury for the purchaser the full amount certified to be due, including taxes, costs and charges, with interest on the whole at the rate of 8% a year from the date of the sale, which shall be received and held by said treasurer as the property of the purchaser aforesaid. The treasurer shall pay it to said purchaser, his heirs or assigns, on demand. If not paid when demanded, the purchaser may recover it in any court of competent jurisdiction, with costs and interest at the rate of 8%, after such demand. The sureties of the treasurer shall pay the same on failure of said treasurer. In default of payment by either, the municipality shall pay the same with costs and interest as provided.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1079. Refund of taxes paid by purchaser

§1079. Refund of taxes paid by purchaser
Any person interested in the estate, by the purchase at the sale, may pay any tax assessed thereon, before or after that so advertised, and for which the estate remains liable, and on filing with the municipal treasurer the receipt of the officer to whom it was paid, the amount so paid shall be added to that for which the estate was liable, and shall be paid by the owner redeeming the estate, with interest at the same rate as on the other sums.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1080. Delivery of deed to purchaser after 2 years

§1080. Delivery of deed to purchaser after 2 years
If the estate is not redeemed within the time specified by payment of the full amount required by this chapter, the municipal treasurer shall deliver to the purchaser the deeds lodged with him by the tax collector. If he willfully refuses to deliver such deed to said purchaser, on demand, after said 2 years and forfeiture of the land, he forfeits to said purchaser the full value of the property so to be conveyed, to be recovered in a civil action, with costs and interest as in other cases. The sureties of said treasurer shall make good the payment required in default of payment by the principal. On the failure of both, the municipality is liable.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1081. Nonresident owner's action; time limit

§1081. Nonresident owner's action; time limit
Any nonresident owner of real estate sold under section 1074, having paid the taxes, costs, charges and interest as provided, may, at any time within one year after making such payment, commence a civil action against the municipality to recover the amount paid, and if on trial it appears that the money raised was for an unlawful purpose, he shall have judgment for the amount so paid. If not commenced within the year, the claim shall be forever barred. The action may be in the Superior Court and the plaintiff recovering judgment therein shall have full costs, although the amount of damages is less than $20.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1082. Municipal officers may bid at sale

§1082. Municipal officers may bid at sale
The municipal officers may employ one of their own number, or some other person, to attend the sale for taxes of any real estate in which their municipality is interested, and bid therefor a sum sufficient to pay the amount due and charges, in behalf of the municipality, and the deed shall be made to it.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1083. Collector's deed; prima facie evidence of validity of sale

§1083. Collector's deed; prima facie evidence of validity of sale
In the trial of any civil action, involving the validity of any sale of real estate for nonpayment of taxes, it shall be sufficient for the party claiming under it, in the first instance to produce in evidence the tax collector's deed, duly executed and recorded, which shall be prima facie evidence of his title, and if the other party claims and offers evidence to show that such sale was invalid and ineffectual to convey the title, the party claiming under it shall have judgment in his favor so far as relates to said tax title, if he then produces the assessment, signed by the assessors, and their warrant to the tax collector, and proves that such tax collector complied with the requirements of law in selling such real estate. In all civil actions involving the validity of such sales the tax collector's return to the municipal clerk shall be prima facie evidence of all facts therein set forth.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1084. Posting notices; evidence of

§1084. Posting notices; evidence of
The affidavit of any disinterested person as to posting notifications required for the sale of any real estate to be sold by the sheriff or his deputy, constable or tax collector, in the execution of his office, may be used in evidence in any trial to prove the fact of notice, if such affidavit, made on one of the original advertisements, or on a copy of it, is filed in the registry of the county where the real estate lies, within 6 months.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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. Recapture penalty (REPEALED)

§1112. Recapture penalty
(REPEALED)
SECTION HISTORY
PL 1975, c. 726, §2 (NEW). PL 1983, c. 400, §§2,3 (AMD). PL 1987, c. 728, §9 (RPR). PL 1989, c. 555, §19 (AMD). PL 1989, c. 748, §6 (AMD). PL 1993, c. 452, §§12,13 (AMD). PL 1995, c. 603, §2 (AMD). PL 1999, c. 731, §Y5 (AMD). PL 2009, c. 434, §19 (AMD). PL 2011, c. 404, §2 (AMD). PL 2011, c. 618, §8 (AMD). PL 2019, c. 379, Pt. A, §6 (AMD). PL 2021, c. 630, Pt. C, §12 (RP).
2023 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).
2023 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).
2023 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‑C, which may be enforced in the same manner as liens created by section 552.   [PL 2021, c. 630, Pt. C, §14 (AMD).]
SECTION HISTORY
PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §13 (RPR). PL 2009, c. 496, §9 (AMD). PL 2021, c. 630, Pt. C, §14 (AMD).
2023 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).
2023 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‑C 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‑C.   [PL 2021, c. 630, Pt. C, §15 (AMD).]
SECTION HISTORY
PL 1975, c. 726, §2 (NEW). PL 1989, c. 748, §7 (AMD). PL 2009, c. 496, §10 (AMD). PL 2021, c. 630, Pt. C, §15 (AMD).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10: FARM AND OPEN SPACE TAX LAW › 36 §1121. Program monitoring

§1121. Program monitoring
The Department of Agriculture, Conservation and Forestry and the Bureau of Revenue Services shall periodically review the level of participation in the farm and open space tax program, the taxes saved due to that participation, the fiscal impact, if any, on municipalities, including the impact of any penalties assessed under section 1112‑C and the effectiveness of the program in preserving farmland and open space. The department and the bureau may report to the joint standing committee of the Legislature having jurisdiction over taxation matters on the status of the program. The department and the bureau may identify problems that prevent realization of the purposes of this subchapter and potential solutions to remedy those problems.   [PL 2021, c. 630, Pt. C, §16 (AMD).]
SECTION HISTORY
PL 1987, c. 728, §10 (NEW). PL 1991, c. 508, §3 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 652, §9 (AMD). PL 2011, c. 657, Pt. W, §5 (REV). PL 2021, c. 630, Pt. C, §16 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1131. Purpose

§1131. Purpose
It is declared that it is in the public interest to encourage the preservation of working waterfront land and to prevent the conversion of working waterfront land to other uses as the result of economic pressures caused by the assessment of that land, for purposes of property taxation, at values incompatible with its use as working waterfront land and that the necessity in the public interest of the enactment of this subchapter in accordance with the Constitution of Maine, Article IX, Section 8 is a matter of legislative determination.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1133. Owner's application

§1133. Owner's application
An owner or owners of land may elect to apply for taxation under this subchapter for the tax year beginning April 1, 2007 and for subsequent tax years by filing with the assessor the schedule provided for in section 1137, subsection 1.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1134. Administration; rules

§1134. 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. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1135. Current use valuation of working waterfront land

§1135. Current use valuation of working waterfront land
The municipal assessor, chief assessor or State Tax Assessor for the unorganized territory shall establish the current use value per parcel for property classified as working waterfront land. The current use value of working waterfront land is the sale price that the parcel would command in the marketplace if it were required to remain in the use currently being made of the parcel as working waterfront land. The assessor may use one of the following methods to determine current use value.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
1.  Comparative valuation.
The assessor may determine the current use value of working waterfront land by considering:
A. All excess valuation factors that affect the land's just value;   [PL 2007, c. 466, Pt. A, §58 (NEW).]
B. The comparative valuation of inland commercial enterprises that are being assessed on the basis of a use that is similar to the use of the working waterfront land with respect to function, access and level of activity; and   [PL 2007, c. 466, Pt. A, §58 (NEW).]
C. Any other factor that results in a determination of the current use value of the working waterfront land.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
[PL 2007, c. 466, Pt. A, §58 (NEW).]
2.  Alternative valuation.
If there is insufficient data to determine the current use value of working waterfront land under subsection 1, the assessor may reduce the ordinary assessed valuation of the land, without regard to permanent protection restrictions and as reduced by the certified ratio, by applying the percentage reductions for which the land is eligible according to the following categories.
A. Working waterfront land used predominantly as working waterfront land is eligible for a reduction of 20%.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
B. Working waterfront land used primarily as working waterfront land is eligible for a reduction of 10%.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
C. Working waterfront land that is permanently protected from a change in use through deeded restrictions is eligible for the reduction described in paragraph A or B and an additional reduction of 30%.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
[PL 2007, c. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1136. Assessment of tax

§1136. Assessment of tax
An assessment of working waterfront land for purposes of property taxation must be based on the value determined in accordance with this subchapter.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1139. Enforcement

§1139. Enforcement
A tax lien is created to secure the payment of the penalties provided in section 1138. The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1140. Transfer of ownership

§1140. Transfer of ownership
If land taxed under this subchapter is transferred to a new owner or owners, in order to maintain the classification, within one year of the date of transfer, the new owner or owners must file with the assessor a new application and a sworn statement indicating that the transferred parcel continues to meet the requirements of section 1132, subsection 11.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1140-A. Appeals and abatements

§1140-A. 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 is to the State Board of Property Tax Review.   [PL 2007, c. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1140-B. Analysis and report

§1140-B. Analysis and report
1.  Analysis.
The State Tax Assessor, in consultation with municipal assessors, the Commissioner of Agriculture, Conservation and Forestry or the commissioner's designee, representatives of working waterfront organizations and other interested parties, shall collect and analyze the sales prices of all actual sales that occur in the State of waterfront land that is subject to restrictions on that land's use that are legally enforceable and prohibit or substantially restrict development that is not commercial fishing activity or commercial activity that is the functional equivalent of commercial fishing activity.
[PL 2011, c. 655, Pt. II, §9 (AMD); PL 2011, c. 655, Pt. II, §11 (AFF); PL 2011, c. 657, Pt. W, §6 (REV).]
2.  Report.
[PL 2011, c. 644, §8 (RP).]
SECTION HISTORY
PL 2007, c. 466, Pt. A, §58 (NEW). PL 2011, c. 644, §8 (AMD). PL 2011, c. 655, Pt. II, §9 (AMD). PL 2011, c. 655, Pt. II, §11 (AFF). PL 2011, c. 657, Pt. W, §6 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1141. Purpose (REPEALED)

§1141. Purpose
(REPEALED)
SECTION HISTORY
PL 1967, c. 271, §2 (AMD). PL 1969, c. 502, §9 (AMD). PL 1971, c. 544, §123 (AMD). PL 1971, c. 616, §11 (AMD). PL 1973, c. 625, §251 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1142. Definitions (REPEALED)

§1142. Definitions
(REPEALED)
SECTION HISTORY
PL 1967, c. 271, §3 (AMD). PL 1969, c. 502, §10 (AMD). PL 1971, c. 616, §12 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1143. Owner's application (REPEALED)

§1143. Owner's application
(REPEALED)
SECTION HISTORY
PL 1969, c. 502, §11 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1144. Administration; rules (REPEALED)

§1144. Administration; rules
(REPEALED)
SECTION HISTORY
PL 1967, c. 271, §4 (AMD). PL 1971, c. 616, §13 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1145. Current use valuation of working waterfront land (REPEALED)

§1145. Current use valuation of working waterfront land
(REPEALED)
SECTION HISTORY
PL 1967, c. 271, §5 (AMD). PL 1971, c. 616, §14 (AMD). PL 1977, c. 679, §2 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1146. Assessment of tax (REPEALED)

§1146. Assessment of tax
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §15 (NEW). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1147. Schedule; qualification (REPEALED)

§1147. Schedule; qualification
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §15 (NEW). PL 1977, c. 698, §6 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1148. Recapture penalty (REPEALED)

§1148. Recapture penalty
(REPEALED)
SECTION HISTORY
PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1149. Enforcement (REPEALED)

§1149. Enforcement
(REPEALED)
SECTION HISTORY
PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1150. Transfer of ownership (REPEALED)

§1150. Transfer of ownership
(REPEALED)
SECTION HISTORY
PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1151. Appeals and abatements (REPEALED)

§1151. Appeals and abatements
(REPEALED)
SECTION HISTORY
PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 11: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND › 36 §1152. Analysis and report (REPEALED)

§1152. Analysis and report
(REPEALED)
SECTION HISTORY
PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 1: GENERAL PROVISIONS › 36 §1141. Lands in places not incorporated may be taxed by the state; forest fire tax (REPEALED)

§1141. Lands in places not incorporated may be taxed by the state; forest fire tax
(REPEALED)
SECTION HISTORY
PL 1967, c. 271, §2 (AMD). PL 1969, c. 502, §9 (AMD). PL 1971, c. 544, §123 (AMD). PL 1971, c. 616, §11 (AMD). PL 1973, c. 460, §18 (AMD). PL 1973, c. 625, §251 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 1: GENERAL PROVISIONS › 36 §1142. Determination of tax; list filed for public inspection (REPEALED)

§1142. Determination of tax; list filed for public inspection
(REPEALED)
SECTION HISTORY
PL 1967, c. 271, §3 (AMD). PL 1969, c. 502, §10 (AMD). PL 1971, c. 616, §12 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 1: GENERAL PROVISIONS › 36 §1143. Meaning of letters used in lists of lands in unorganized territory (REPEALED)

§1143. Meaning of letters used in lists of lands in unorganized territory
(REPEALED)
SECTION HISTORY
PL 1969, c. 502, §11 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 1: GENERAL PROVISIONS › 36 §1144. Real estate subject to county taxes (REPEALED)

§1144. Real estate subject to county taxes
(REPEALED)
SECTION HISTORY
PL 1967, c. 271, §4 (AMD). PL 1971, c. 616, §13 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 1: GENERAL PROVISIONS › 36 §1145. Notice by mail; unknown owners; interest (REPEALED)

§1145. Notice by mail; unknown owners; interest
(REPEALED)
SECTION HISTORY
PL 1967, c. 271, §5 (AMD). PL 1971, c. 616, §14 (AMD). PL 1977, c. 679, §2 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 1: GENERAL PROVISIONS › 36 §1146. Assessments repealed (REPEALED)

§1146. Assessments repealed
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §15 (NEW). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 1: GENERAL PROVISIONS › 36 §1147. Unorganized territory (REPEALED)

§1147. Unorganized territory
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §15 (NEW). PL 1977, c. 698, §6 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 2: VALUATION › 36 §1181. Lands in unorganized territory

§1181. Lands in unorganized territory
The Commissioner of Agriculture, Conservation and Forestry shall provide to the State Tax Assessor at his request all information in his possession touching the value and description of lands in the unorganized territory; and a statement of all lands on which timber has been sold or a permit to cut timber has been granted by lease or otherwise. All other state officers, when requested, shall in like manner provide all information in their possession touching said valuation to the State Tax Assessor.   [PL 1977, c. 509, §30 (RPR); PL 2011, c. 657, Pt. W, §6 (REV).]
In fixing the valuation of unorganized townships, whenever practicable the lands and other property therein of any owners shall be valued and assessed separately. When the soil of townships or tracts taxed by the State as land in unorganized territory is not owned by the person or persons who own the growth or part of the growth thereon, the State Tax Assessor shall value the soil and such growth separately for purposes of taxation.   [PL 1977, c. 509, §30 (RPR).]
SECTION HISTORY
PL 1967, c. 271, §6 (AMD). PL 1969, c. 502, §12 (AMD). PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §14 (AMD). PL 1977, c. 509, §30 (RPR). PL 2011, c. 657, Pt. W, §6 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES › Subchapter 2: VALUATION › 36 §1182. Returns to State Tax Assessor for unorganized territory; penalty for failure (REPEALED)

§1182. Returns to State Tax Assessor for unorganized territory; penalty for failure
(REPEALED)
SECTION HISTORY
PL 1971, c. 616, §16 (RP).