36 §583. Abatement
§583. Abatement Assessments made under this subchapter and denials of applications for valuation under this subchapter are subject to the abatement procedures provided by section 841. Appeal from an abatement decision rendered under section 841 shall be to the State Board of Property Tax Review. [PL 1985, c. 764, §12 (AMD).] SECTION HISTORY PL […]
36 §584. Advisory Council (REPEALED)
§584. Advisory Council (REPEALED) SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 460, §18 (AMD). PL 1975, c. 771, §§400,401 (AMD). PL 1983, c. 812, §270 (AMD). PL 1983, c. 828, §2 (RP). PL 1983, c. 862, §82 (RP).
36 §584-A. Construction
§584-A. Construction This subchapter shall be broadly construed to achieve its purpose. The invalidity of any provision shall be deemed not to affect the validity of other provisions. [PL 1971, c. 616, §8 (NEW).] SECTION HISTORY PL 1971, c. 616, §8 (NEW).
36 §580. Reclassification
§580. Reclassification Land subject to taxes under this subchapter may be reclassified as to forest type by the assessor upon application of the owner with a proper showing of the reasons justifying such reclassification or upon the initiative of the respective assessor where the facts justify same. [PL 1971, c. 616, §8 (NEW).] SECTION […]
36 §581. Withdrawal
§581. Withdrawal 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. An owner of land subject to taxation under this subchapter may at any time request withdrawal of that land […]
36 §581-A. Sale of portion of parcel of forest land
§581-A. Sale of portion of parcel of forest land Sale of a portion of a parcel of forest land subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels, unless any is less than 10 forested acres in area. Each resulting parcel must be taxed to the […]
36 §581-B. Reclassification and withdrawal in unorganized territory
§581-B. Reclassification and withdrawal in unorganized territory If forest land in the unorganized territory is reclassified or withdrawn from taxation under this subchapter, the State Tax Assessor shall make supplementary assessments or abatements as necessary to carry out the provisions of this subchapter. [PL 2007, c. 627, §17 (AMD).] SECTION HISTORY PL 1973, c. […]
36 §581-C. Mineral lands (REPEALED)
§581-C. Mineral lands (REPEALED) SECTION HISTORY PL 1981, c. 711, §5 (NEW). PL 1987, c. 772, §11 (RP).
36 §581-D. Mineral lands subject to an excise tax
§581-D. Mineral lands subject to an excise tax Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs […]
36 §581-E. Report to the Bureau of Forestry (REPEALED)
§581-E. Report to the Bureau of Forestry (REPEALED) SECTION HISTORY PL 1989, c. 555, §18 (NEW). PL 2005, c. 358, §4 (RP).