§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 […]
§1102. Definitions When used in this subchapter, unless the context otherwise indicates, the following words shall have the following meanings. [PL 1975, c. 726, §2 (NEW).] 1. Assessor. [PL 1979, c. 378, §7 (RP).] 2. Comprehensive plan. “Comprehensive plan” means zoning or a plan of development, including any amendment thereto, prepared or adopted by […]
§1103. Owner’s application An owner of farmland or open space land may apply for taxation under this subchapter by filing with the assessor the schedule provided for in section 1109. The election to apply requires the written consent of all owners of an interest in that farmland or open space land. [PL 2007, c. […]
§1104. Administration; regulations The State Tax Assessor shall adopt and amend such rules as may be reasonable and appropriate to carry out the State Tax Assessor’s responsibilities as provided in this subchapter. [PL 2019, c. 501, §24 (AMD).] SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §2A (RPR). PL 2019, […]
§1105. Valuation of farmland The municipal assessor, chief assessor or State Tax Assessor for the unorganized territory shall establish the 100% valuation per acre based on the current use value of farmland used for agricultural or horticultural purposes. The values established must be guided by the Department of Agriculture, Conservation and Forestry as provided in […]
§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 […]
§1106. Powers and duties; State Tax Assessor (REPEALED) SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1989, c. 748, §3 (AMD). PL 1991, c. 508, §1 (AMD). PL 1993, c. 452, §8 (RP).
§1107. Orders (REPEALED) SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §4 (RP).
§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 […]
§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 […]
§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 […]
§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 […]
§1112-A. Mineral lands (REPEALED) SECTION HISTORY PL 1981, c. 711, §9 (NEW). PL 1987, c. 772, §18 (RP).
§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 […]
§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 […]
§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 […]
§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 […]
§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. […]
§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 […]
§1116. Reclassification and withdrawal in unorganized territory (REPEALED) SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 509, §29 (RP).
