Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1133
Owner's application
Official textlegislature.maine.gov
An owner or owners of land may elect to apply for taxation under this subchapter for the tax year beginning April 1, 2007 and for subsequent tax years by filing with the assessor the schedule provided for in section 1137, subsection 1 .
Source: view the official text
In this chapter (40 sections)
- 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
- 1148 · Recapture penalty
- 1149 · Enforcement