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Farm and Open Space Tax Law | Midpage
Collections
Maine Revised Statutes
Title 36
Part 2
Chapter 105
10
Farm and Open Space Tax Law
1101
Purpose
1102
Definitions
1103
Owner's application
1104
Administration; regulations
1105
Valuation of farmland
1106-A
Valuation of open space land
1108
Assessment of tax
1109
Schedule; investigation
1110
Reclassification
1111
Scenic easements and development rights
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
1118
Appeals and abatements
1119
Valuation guidelines
1120
Program promotion
1121
Program monitoring