36 §571. Title
§571. Title This subchapter may be cited as the “Maine Tree Growth Tax Law.” [PL 1971, c. 616, §8 (NEW).] SECTION HISTORY PL 1971, c. 616, §8 (NEW).
36 §572. Purpose
§572. Purpose It has for many years been the declared public policy of the State of Maine, as stated in sections 563 and 564, to tax all forest lands according to their productivity and thereby to encourage their operation on a sustained yield basis. However, the present system of ad valorem taxation does not always […]
36 §573. Definitions
§573. Definitions As used in this subchapter, unless the context requires otherwise, the following words shall have the following meanings: [PL 1971, c. 616, §8 (NEW).] 1. Assessor. [PL 1979, c. 378, §6 (RP).] 2. Average annual net wood production rate. “Average annual net wood production rate” means the estimated average net usable amount […]
36 §574-A. Ineligibility
§574-A. Ineligibility The Legislature finds that when the value of a recreational use lease of forest land exceeds the value of the tree growth that can be extracted from that land on a sustained basis per acre as determined pursuant to section 576, then the land is no longer primarily used for the continuous growth […]
36 §574-B. Applicability
§574-B. Applicability An owner of a parcel containing forest land may apply at the landowner’s election by filing with the assessor the schedule provided for in section 579, except that this subchapter does not apply to any parcel containing less than 10 acres of forest land. For purposes of this subchapter, a parcel is deemed […]
36 §574-C. Reduction of parcels with structures; shoreland areas
§574-C. Reduction of parcels with structures; shoreland areas If a parcel of land for which an owner seeks classification under this subchapter on or after August 1, 2012 contains a structure for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall […]
36 §574. Applicability (REPEALED)
§574. Applicability (REPEALED) SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §3 (AMD). PL 1981, c. 517, §4 (AMD). PL 1981, c. 625, §2 (AMD). PL 1989, c. 555, §15 (RP).
36 §575-A. Determining compliance with forest management and harvest plan
§575-A. Determining compliance with forest management and harvest plan 1. Assistance to assessor. Upon request of a municipal assessor or the State Tax Assessor and in accordance with section 579, the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry may provide assistance in evaluating a forest management and harvest […]
36 §575. Administration; rules
§575. 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. 627, §15 (RPR).] SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 460, §18 (AMD). […]
36 §576-A. Valuation of areas other than forest land
§576-A. Valuation of areas other than forest land Areas other than forest land within any parcel of forest land shall be valued on the basis of fair market value. [PL 1973, c. 308, §5 (NEW).] SECTION HISTORY PL 1973, c. 308, §5 (NEW).
36 §576-B. Discount factor and capitalization rate
§576-B. Discount factor and capitalization rate The percentage factor by which the growth rates set by the State Tax Assessor pursuant to section 576 must be reduced to reflect the growth that can be extracted on a sustained basis is 10%. The capitalization rate applied to the value of the annual net wood production pursuant […]
36 §576. Powers and duties
§576. Powers and duties The State Tax Assessor shall determine the average annual net wood production rate for each forest type described in section 573, subsections 5, 6 and 7, in each county or region to be used in determining valuations applicable to forest land under this subchapter, on the basis of the surveys of […]
36 §577. Reduced valuation under special circumstances
§577. Reduced valuation under special circumstances 1. On January 1, 1972. [PL 2007, c. 438, §13 (RP).] 2. Destruction by natural disaster. In the case of forest land areas upon which the trees are destroyed by fire, disease, insect infestation or other natural disaster, so that the area contains not more than 3 cords per […]
36 §578. Assessment of tax
§578. Assessment of tax 1. Organized areas. The municipal assessors or chief assessor of a primary assessing area shall adjust the State Tax Assessor’s 100% valuation per acre for each forest type of their county by whatever ratio, or percentage of current just value, is applied to other property within the municipality to obtain the […]
36 §579. Schedule, investigation
§579. Schedule, investigation The owner or owners of forest land subject to valuation under this subchapter shall submit a signed schedule, on or before April 1st of the year in which that land first becomes subject to valuation under this subchapter, to the assessor upon a form prescribed by the State Tax Assessor, identifying the […]
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-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 […]