Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1111
Scenic easements and development rights
Official textlegislature.maine.gov
Any municipality may, through donation or the expenditure of public funds, accept or acquire scenic easements or development rights for preserving property for the preservation of agricultural farmland or open space land. The term of such scenic easements or development rights must be for a period of at least 10 years.
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In this chapter (40 sections)
- 1076 · Purchaser to notify mortgagee of sale; right of redemption
- 1077 · Purchaser's failure to pay in 20 days voids sale
- 1078 · Owner's right to redeem
- 1079 · Refund of taxes paid by purchaser
- 1080 · Delivery of deed to purchaser after 2 years
- 1081 · Nonresident owner's action; time limit
- 1082 · Municipal officers may bid at sale
- 1083 · Collector's deed; prima facie evidence of validity of sale
- 1084 · Posting notices; evidence of
- 1101 · Purpose
- 1102 · Definitions
- 1103 · Owner's application
- 1104 · Administration; regulations
- 1105 · Valuation of farmland
- 1106 · Powers and duties; State Tax Assessor
- 1106-A · Valuation of open space land
- 1107 · Orders
- 1108 · Assessment of tax
- 1109 · Schedule; investigation
- 1110 · Reclassification
- 1111 · Scenic easements and development rights
- 1112 · Recapture penalty
- 1112-A · Mineral lands
- 1112-B · Mineral lands subject to an excise tax
- 1112-C · Recapture penalty
- 1113 · Enforcement provision
- 1114 · Application
- 1115 · Transfer of portion of parcel of land
- 1116 · Reclassification and withdrawal in unorganized territory
- 1117 · Appeal from State Tax Assessor or Commissioner of Agriculture
- 1118 · Appeals and abatements
- 1119 · Valuation guidelines
- 1120 · Program promotion
- 1121 · Program monitoring
- 1131 · Purpose
- 1132 · Definitions
- 1133 · Owner's application
- 1134 · Administration; rules
- 1135 · Current use valuation of working waterfront land
- 1136 · Assessment of tax