36 §1112-C. Recapture penalty
§1112-C. Recapture penalty 1. Assessor determination; owner request. If the assessor determines that land subject to this subchapter no longer meets the requirements of this subchapter, the assessor shall withdraw the land from taxation under this subchapter. The owner of land subject to this subchapter may at any time request withdrawal of any of the […]
36 §1137. Schedule; qualification
§1137. Schedule; qualification 1. Schedule. The owner or owners of waterfront land may apply for taxation of that land under this subchapter by submitting a signed schedule, on or before April 1st of the year in which the owner or owners wish to first subject that land to taxation under this subchapter, to the assessor […]
36 §1113. Enforcement provision
§1113. Enforcement provision A lien is created to secure the payment of the penalties provided in section 1109, subsections 2 and 5 and section 1112‑C, which may be enforced in the same manner as liens created by section 552. [PL 2021, c. 630, Pt. C, §14 (AMD).] SECTION HISTORY PL 1975, c. 726, §2 […]
36 §1138. Recapture penalty
§1138. Recapture penalty 1. Assessor determination; owner request. If the assessor determines that land subject to this subchapter no longer meets the requirements of this subchapter, the assessor must withdraw the land from taxation under this subchapter. The owner of land subject to this subchapter may at any time request withdrawal of any land from […]
36 §1114. Application
§1114. Application No person can apply for classification for more than an aggregate total of 15,000 acres under this subchapter. The classification of farmland or open space land hereunder shall continue until the municipal assessor, or State Tax Assessor in the unorganized territory, determine that the land no longer meets the requirements of such classification. […]
36 §1139. Enforcement
§1139. Enforcement A tax lien is created to secure the payment of the penalties provided in section 1138. The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552. [PL 2007, c. 466, Pt. A, §58 (NEW).] SECTION HISTORY PL 2007, c. […]
36 §1115. Transfer of portion of parcel of land
§1115. Transfer of portion of parcel of land Transfer of a portion of a parcel of farmland subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels unless they do not meet the minimum acreage requirements of this subchapter. Transfer of a portion of a parcel of […]
36 §1140. Transfer of ownership
§1140. Transfer of ownership If land taxed under this subchapter is transferred to a new owner or owners, in order to maintain the classification, within one year of the date of transfer, the new owner or owners must file with the assessor a new application and a sworn statement indicating that the transferred parcel continues […]
36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)
§1116. Reclassification and withdrawal in unorganized territory (REPEALED) SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 509, §29 (RP).
36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
§1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED) SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1979, c. 666, §24 (RP).