Maine Revised Statutes
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).

Structure Maine Revised Statutes

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

36 §1132. Definitions

36 §1133. Owner's application

36 §1134. Administration; rules

36 §1135. Current use valuation of working waterfront land

36 §1136. Assessment of tax

36 §1137. Schedule; qualification

36 §1138. Recapture penalty

36 §1139. Enforcement

36 §1140. Transfer of ownership

36 §1140-A. Appeals and abatements

36 §1140-B. Analysis and report