36 §1106-A. Valuation of open space land
§1106-A. Valuation of open space land 1. Valuation method. For the purposes of this subchapter, the current use value of open space land is the sale price that particular open space parcel would command in the marketplace if it were required to remain in the particular category or categories of open space land for which […]
36 §1107. Orders (REPEALED)
§1107. Orders (REPEALED) SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §4 (RP).
36 §1108. Assessment of tax
§1108. Assessment of tax 1. Organized areas. The municipal assessors shall adjust the 100% valuations per acre for farmland for their jurisdiction by whatever ratio or percentage of current just value is then being applied to other property within the municipality to obtain the assessed values. For any tax year, the classified farmland value must […]
36 §1109. Schedule; investigation
§1109. Schedule; investigation 1. Schedule. The owner or owners of farmland subject to taxation under this subchapter shall submit a signed schedule, on or before April 1st of the year in which the owner or owners wish to first subject the land to taxation under this subchapter, to the assessor upon a form prescribed by […]
36 §1110. Reclassification
§1110. Reclassification Land subject to taxes under this subchapter may be reclassified as to land classification by the municipal assessor, chief assessor or State Tax Assessor upon application of the owner with a proper showing of the reasons justifying that reclassification or upon the initiative of the respective municipal assessor, chief assessor or State Tax […]
36 §1080. Delivery of deed to purchaser after 2 years
§1080. Delivery of deed to purchaser after 2 years If the estate is not redeemed within the time specified by payment of the full amount required by this chapter, the municipal treasurer shall deliver to the purchaser the deeds lodged with him by the tax collector. If he willfully refuses to deliver such deed to […]
36 §1111. Scenic easements and development rights
§1111. Scenic easements and development rights Any municipality may, through donation or the expenditure of public funds, accept or acquire scenic easements or development rights for preserving property for the preservation of agricultural farmland or open space land. The term of such scenic easements or development rights must be for a period of at least […]
36 §1081. Nonresident owner’s action; time limit
§1081. Nonresident owner’s action; time limit Any nonresident owner of real estate sold under section 1074, having paid the taxes, costs, charges and interest as provided, may, at any time within one year after making such payment, commence a civil action against the municipality to recover the amount paid, and if on trial it appears […]
36 §1112. Recapture penalty (REPEALED)
§1112. Recapture penalty (REPEALED) SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1983, c. 400, §§2,3 (AMD). PL 1987, c. 728, §9 (RPR). PL 1989, c. 555, §19 (AMD). PL 1989, c. 748, §6 (AMD). PL 1993, c. 452, §§12,13 (AMD). PL 1995, c. 603, §2 (AMD). PL 1999, c. 731, §Y5 (AMD). PL […]
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, […]