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 §1082. Municipal officers may bid at sale
§1082. Municipal officers may bid at sale The municipal officers may employ one of their own number, or some other person, to attend the sale for taxes of any real estate in which their municipality is interested, and bid therefor a sum sufficient to pay the amount due and charges, in behalf of the municipality, […]
36 §1112-A. Mineral lands (REPEALED)
§1112-A. Mineral lands (REPEALED) SECTION HISTORY PL 1981, c. 711, §9 (NEW). PL 1987, c. 772, §18 (RP).
36 §1083. Collector’s deed; prima facie evidence of validity of sale
§1083. Collector’s deed; prima facie evidence of validity of sale In the trial of any civil action, involving the validity of any sale of real estate for nonpayment of taxes, it shall be sufficient for the party claiming under it, in the first instance to produce in evidence the tax collector’s deed, duly executed and […]
36 §1112-B. Mineral lands subject to an excise tax
§1112-B. 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 §1084. Posting notices; evidence of
§1084. Posting notices; evidence of The affidavit of any disinterested person as to posting notifications required for the sale of any real estate to be sold by the sheriff or his deputy, constable or tax collector, in the execution of his office, may be used in evidence in any trial to prove the fact of […]
36 §1101. Purpose
§1101. Purpose It is declared that it is in the public interest to encourage the preservation of farmland and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the State to conserve the State’s natural resources and to provide for the welfare […]