FARM AND OPEN SPACE TAX LAW

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. PROPERTY TAXES
  5. CITIES AND TOWNS
  6. FARM AND OPEN SPACE TAX LAW

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Section
36 §1101

Purpose

Section
36 §1102

Definitions

Section
36 §1103

Owner's application

Section
36 §1104

Administration; regulations

Section
36 §1105

Valuation of farmland

Section
36 §1106

Powers and duties; State Tax Assessor (REPEALED)

Section
36 §1106-A

Valuation of open space land

Section
36 §1107

Orders (REPEALED)

Section
36 §1108

Assessment of tax

Section
36 §1109

Schedule; investigation

Section
36 §1110

Reclassification

Section
36 §1111

Scenic easements and development rights

Section
36 §1112

Recapture penalty

Section
36 §1112-A

Mineral lands (REPEALED)

Section
36 §1112-B

Mineral lands subject to an excise tax

Section
36 §1113

Enforcement provision

Section
36 §1114

Application

Section
36 §1115

Transfer of portion of parcel of land

Section
36 §1116

Reclassification and withdrawal in unorganized territory (REPEALED)

Section
36 §1117

Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)

Section
36 §1118

Appeals and abatements

Section
36 §1119

Valuation guidelines

Section
36 §1120

Program promotion

Section
36 §1121

Program monitoring