§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).
Structure Maine Revised Statutes
Subchapter 10: FARM AND OPEN SPACE TAX LAW
36 §1104. Administration; regulations
36 §1105. Valuation of farmland
36 §1106. Powers and duties; State Tax Assessor (REPEALED)
36 §1106-A. Valuation of open space land
36 §1109. Schedule; investigation
36 §1111. Scenic easements and development rights
36 §1112. Recapture penalty (REPEALED)
36 §1112-A. Mineral lands (REPEALED)
36 §1112-B. Mineral lands subject to an excise tax
36 §1113. Enforcement provision
36 §1115. Transfer of portion of parcel of land
36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)
36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
36 §1118. Appeals and abatements