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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 1103

Owner's application

Official textlegislature.maine.gov

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.

Last amended: PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §2 (AMD). PL 1987, c. 728, §3 (AMD). PL 2007, c. 438, §26 (AMD).

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In this chapter (40 sections)
  1. 997 · Arrest and commitment; procedure
  2. 998 · Tax collector liable unless taxpayer imprisoned within one year
  3. 1031 · Tax collector may bring action in own name
  4. 1032 · Action may be brought in name of municipality
  5. 1071 · Tax collector's tax auction sale; notice; procedure
  6. 1072 · -- form
  7. 1073 · Notice to owners or occupants of time and place of sale
  8. 1074 · Sale; procedure; costs
  9. 1075 · Tax collector's return of sale; form
  10. 1076 · Purchaser to notify mortgagee of sale; right of redemption
  11. 1077 · Purchaser's failure to pay in 20 days voids sale
  12. 1078 · Owner's right to redeem
  13. 1079 · Refund of taxes paid by purchaser
  14. 1080 · Delivery of deed to purchaser after 2 years
  15. 1081 · Nonresident owner's action; time limit
  16. 1082 · Municipal officers may bid at sale
  17. 1083 · Collector's deed; prima facie evidence of validity of sale
  18. 1084 · Posting notices; evidence of
  19. 1101 · Purpose
  20. 1102 · Definitions
  21. 1103 · Owner's application
  22. 1104 · Administration; regulations
  23. 1105 · Valuation of farmland
  24. 1106 · Powers and duties; State Tax Assessor
  25. 1106-A · Valuation of open space land
  26. 1107 · Orders
  27. 1108 · Assessment of tax
  28. 1109 · Schedule; investigation
  29. 1110 · Reclassification
  30. 1111 · Scenic easements and development rights
  31. 1112 · Recapture penalty
  32. 1112-A · Mineral lands
  33. 1112-B · Mineral lands subject to an excise tax
  34. 1112-C · Recapture penalty
  35. 1113 · Enforcement provision
  36. 1114 · Application
  37. 1115 · Transfer of portion of parcel of land
  38. 1116 · Reclassification and withdrawal in unorganized territory
  39. 1117 · Appeal from State Tax Assessor or Commissioner of Agriculture
  40. 1118 · Appeals and abatements
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