36 §581-G. Report to Bureau of Forestry
§581-G. Report to Bureau of Forestry 1. Municipal report. The municipal assessor or chief assessor of a primary assessing area shall report annually to the Department of Agriculture, Conservation and Forestry, Bureau of Forestry by November 1st or 30 days following the tax commitment date, whichever is sooner, the following information relating to land taxed […]
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 §582. Appeal from State Tax Assessor (REPEALED)
§582. Appeal from State Tax Assessor (REPEALED) SECTION HISTORY PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §§14-17 (AMD). PL 1977, c. 694, §686 (RP). PL 1977, c. 720, §§4,5 (AMD). PL 1979, c. 541, §A219 (AMD). PL 1979, c. 666, §17 (AMD).
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36 §582-A. Payment for tax pending review (REPEALED)
§582-A. Payment for tax pending review (REPEALED) SECTION HISTORY PL 1979, c. 666, §18 (NEW). PL 1997, c. 668, §19 (RP). PL 1997, c. 668, §43 (AFF).
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 §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 […]