36 §1151. Appeals and abatements (REPEALED)
§1151. Appeals and abatements (REPEALED) SECTION HISTORY PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 §1152. Analysis and report (REPEALED)
§1152. Analysis and report (REPEALED) SECTION HISTORY PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP).
36 §1140-A. Appeals and abatements
§1140-A. Appeals and abatements The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841. Appeal from a decision rendered under section 841 is to the State Board of Property Tax Review. [PL 2007, c. 466, Pt. A, §58 (NEW).] SECTION HISTORY PL […]
36 §1140-B. Analysis and report
§1140-B. Analysis and report 1. Analysis. The State Tax Assessor, in consultation with municipal assessors, the Commissioner of Agriculture, Conservation and Forestry or the commissioner’s designee, representatives of working waterfront organizations and other interested parties, shall collect and analyze the sales prices of all actual sales that occur in the State of waterfront land that […]
36 §1118. Appeals and abatements
§1118. Appeals and abatements The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841. Appeal from a decision rendered under section 841 or a recommended current use value established under section 1106‑A must be to the State Board of Property Tax Review. […]
36 §1119. Valuation guidelines
§1119. Valuation guidelines By December 31, 2000 and biennially thereafter, the Department of Agriculture, Conservation and Forestry working with the Bureau of Revenue Services, representatives of municipal assessors and farmers shall prepare guidelines to assist local assessors in the valuation of farmland. The department shall also deliver these guidelines in training sessions for local assessors […]
36 §1120. Program promotion
§1120. Program promotion The Department of Agriculture, Conservation and Forestry shall undertake an informational program designed to educate Maine citizens as to the existence of the farm and open space tax laws, which must include, but not be limited to, informing local farm organizations and associations of tax assessors about the law. [PL 2013, […]
36 §1121. Program monitoring
§1121. Program monitoring The Department of Agriculture, Conservation and Forestry and the Bureau of Revenue Services shall periodically review the level of participation in the farm and open space tax program, the taxes saved due to that participation, the fiscal impact, if any, on municipalities, including the impact of any penalties assessed under section 1112‑C […]
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. […]