Maine Revised Statutes
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...

36 §1102. Definitions - §1102. Definitions When used in this subchapter, unless the context...

36 §1103. Owner's application - §1103. Owner's application An owner of farmland or open space...

36 §1104. Administration; regulations - §1104. Administration; regulations The State Tax Assessor shall adopt and...

36 §1105. Valuation of farmland - §1105. Valuation of farmland The municipal assessor, chief assessor or...

36 §1106. Powers and duties; State Tax Assessor (REPEALED) - §1106. Powers and duties; State Tax Assessor (REPEALED) SECTION HISTORY...

36 §1106-A. Valuation of open space land - §1106-A. Valuation of open space land 1. Valuation method. For...

36 §1107. Orders (REPEALED) - §1107. Orders (REPEALED) SECTION HISTORY PL 1975, c. 726, §2...

36 §1108. Assessment of tax - §1108. Assessment of tax 1. Organized areas. The municipal assessors...

36 §1109. Schedule; investigation - §1109. Schedule; investigation 1. Schedule. The owner or owners of...

36 §1110. Reclassification - §1110. Reclassification Land subject to taxes under this subchapter may...

36 §1111. Scenic easements and development rights - §1111. Scenic easements and development rights Any municipality may, through...

36 §1112. Recapture penalty (REPEALED) - §1112. Recapture penalty (REPEALED) SECTION HISTORY PL 1975, c. 726,...

36 §1112-A. Mineral lands (REPEALED) - §1112-A. Mineral lands (REPEALED) SECTION HISTORY PL 1981, c. 711,...

36 §1112-B. Mineral lands subject to an excise tax - §1112-B. Mineral lands subject to an excise tax Any statutory...

36 §1112-C. Recapture penalty - §1112-C. Recapture penalty 1. Assessor determination; owner request. If the...

36 §1113. Enforcement provision - §1113. Enforcement provision A lien is created to secure the...

36 §1114. Application - §1114. Application No person can apply for classification for more...

36 §1115. Transfer of portion of parcel of land - §1115. Transfer of portion of parcel of land Transfer of...

36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED) - §1116. Reclassification and withdrawal in unorganized territory (REPEALED) SECTION HISTORY...

36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED) - §1117. Appeal from State Tax Assessor or Commissioner of Agriculture...

36 §1118. Appeals and abatements - §1118. Appeals and abatements The denial of an application or...

36 §1119. Valuation guidelines - §1119. Valuation guidelines By December 31, 2000 and biennially thereafter,...

36 §1120. Program promotion - §1120. Program promotion The Department of Agriculture, Conservation and Forestry...

36 §1121. Program monitoring - §1121. Program monitoring The Department of Agriculture, Conservation and Forestry...