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 Purpose (REPEALED)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 Purpose (REPEALED) SECTION HISTORY PL 1967, c. 271, §2 (AMD).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).
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 Definitions (REPEALED)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 Definitions (REPEALED) SECTION HISTORY PL 1967, c. 271, §3 (AMD).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).
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 Owner’s application (REPEALED)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 Owner’s application (REPEALED) SECTION HISTORY PL 1969, c. 502, §11 (AMD).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).
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 Administration; rules (REPEALED)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 Administration; rules (REPEALED) SECTION HISTORY PL 1967, c. 271, §4 (AMD).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).
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 […]
36 §1132. Definitions
§1132. Definitions As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2007, c. 466, Pt. A, §58 (NEW).] 1. Commercial aquacultural production. “Commercial aquacultural production” has the same meaning as in section 2013, subsection 1, paragraph A-1. [PL 2009, c. 496, §11 (AMD).] 2. […]
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 […]
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).
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 […]
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).