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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 1108

Assessment of tax

Official textlegislature.maine.gov

# 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 reflect only the current use value for farm or open space purposes and may not include any increment of value reflecting development pressure. Commencing April 1, 1978, land in the organized areas subject to taxation under this subchapter must be taxed at the property tax rate applicable to other property in the municipality, which rate must be applied to the assessed values so determined.

# 2.

Unorganized territory.
The State Tax Assessor shall adjust the 100% valuations per acre for farmland for the unorganized territory by such ratio or percentage as is then being used to determine the state valuation applicable to other property in the unorganized territory to obtain the assessed values. For any tax year, the classified farmland value must reflect only the current use value for farm or open space purposes and shall not include any increment of value reflecting development pressure. Commencing April 1, 1978, land in the unorganized territory subject to taxation under this subchapter shall be taxed at the state property tax rate applicable to other property in the unorganized territory, which rate shall be applied to the assessed values so determined.

Last amended: PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §§5,6 (AMD). PL 1979, c. 666, §23 (AMD). PL 1987, c. 728, §5 (AMD). PL 1999, c. 731, §Y3 (AMD).

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In this chapter (40 sections)
  1. 1073 · Notice to owners or occupants of time and place of sale
  2. 1074 · Sale; procedure; costs
  3. 1075 · Tax collector's return of sale; form
  4. 1076 · Purchaser to notify mortgagee of sale; right of redemption
  5. 1077 · Purchaser's failure to pay in 20 days voids sale
  6. 1078 · Owner's right to redeem
  7. 1079 · Refund of taxes paid by purchaser
  8. 1080 · Delivery of deed to purchaser after 2 years
  9. 1081 · Nonresident owner's action; time limit
  10. 1082 · Municipal officers may bid at sale
  11. 1083 · Collector's deed; prima facie evidence of validity of sale
  12. 1084 · Posting notices; evidence of
  13. 1101 · Purpose
  14. 1102 · Definitions
  15. 1103 · Owner's application
  16. 1104 · Administration; regulations
  17. 1105 · Valuation of farmland
  18. 1106 · Powers and duties; State Tax Assessor
  19. 1106-A · Valuation of open space land
  20. 1107 · Orders
  21. 1108 · Assessment of tax
  22. 1109 · Schedule; investigation
  23. 1110 · Reclassification
  24. 1111 · Scenic easements and development rights
  25. 1112 · Recapture penalty
  26. 1112-A · Mineral lands
  27. 1112-B · Mineral lands subject to an excise tax
  28. 1112-C · Recapture penalty
  29. 1113 · Enforcement provision
  30. 1114 · Application
  31. 1115 · Transfer of portion of parcel of land
  32. 1116 · Reclassification and withdrawal in unorganized territory
  33. 1117 · Appeal from State Tax Assessor or Commissioner of Agriculture
  34. 1118 · Appeals and abatements
  35. 1119 · Valuation guidelines
  36. 1120 · Program promotion
  37. 1121 · Program monitoring
  38. 1131 · Purpose
  39. 1132 · Definitions
  40. 1133 · Owner's application
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