Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1114
Application
Official textlegislature.maine.gov
No person can apply for classification for more than an aggregate total of 15,000 acres under this subchapter. The classification of farmland or open space land hereunder shall continue until the municipal assessor, or State Tax Assessor in the unorganized territory, determine that the land no longer meets the requirements of such classification.
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In this chapter (40 sections)
- 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
- 1137 · Schedule; qualification
- 1138 · Recapture penalty
- 1139 · Enforcement
- 1140 · Transfer of ownership
- 1140-A · Appeals and abatements
- 1140-B · Analysis and report