36 §1118. Appeals and abatements
§1118. Appeals and abatements The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841. Appeal from a decision rendered under section 841 or a recommended current use value established under section 1106‑A must be to the State Board of Property Tax Review. […]
36 §1119. Valuation guidelines
§1119. Valuation guidelines By December 31, 2000 and biennially thereafter, the Department of Agriculture, Conservation and Forestry working with the Bureau of Revenue Services, representatives of municipal assessors and farmers shall prepare guidelines to assist local assessors in the valuation of farmland. The department shall also deliver these guidelines in training sessions for local assessors […]
36 §1120. Program promotion
§1120. Program promotion The Department of Agriculture, Conservation and Forestry shall undertake an informational program designed to educate Maine citizens as to the existence of the farm and open space tax laws, which must include, but not be limited to, informing local farm organizations and associations of tax assessors about the law. [PL 2013, […]
36 §1121. Program monitoring
§1121. Program monitoring The Department of Agriculture, Conservation and Forestry and the Bureau of Revenue Services shall periodically review the level of participation in the farm and open space tax program, the taxes saved due to that participation, the fiscal impact, if any, on municipalities, including the impact of any penalties assessed under section 1112‑C […]
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 §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 §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 §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 §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).