Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1131
Purpose
Official textlegislature.maine.gov
It is declared that it is in the public interest to encourage the preservation of working waterfront land and to prevent the conversion of working waterfront land to other uses as the result of economic pressures caused by the assessment of that land, for purposes of property taxation, at values incompatible with its use as working waterfront land and that the necessity in the public interest of the enactment of this subchapter in accordance with the Constitution of Maine, Article IX, Section 8 is a matter of legislative determination.
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In this chapter (40 sections)
- 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
- 1140-C · Information bulletin
- 1141-1 · Purpose
- 1142-1 · Definitions
- 1143-1 · Owner's application
- 1144-1 · Administration; rules
- 1145-1 · Current use valuation of working waterfront land
- 1146-1 · Assessment of tax
- 1147-1 · Schedule; qualification