Tree Growth Tax Law | Midpage

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Maine Revised Statutes

2-A

Tree Growth Tax Law

571Title 572Purpose 573Definitions 574-AIneligibility 574-BApplicability 574-CReduction of parcels with structures; shoreland areas 575Administration; rules 575-ADetermining compliance with forest management and harvest plan 576Powers and duties 576-AValuation of areas other than forest land 576-BDiscount factor and capitalization rate 577Reduced valuation under special circumstances 578Assessment of tax 579Schedule, investigation 580Reclassification 581Withdrawal 581-ASale of portion of parcel of forest land 581-BReclassification and withdrawal in unorganized territory 581-DMineral lands subject to an excise tax 581-FReport to the Bureau of Forestry on land in unorganized territory 581-GReport to Bureau of Forestry 583Abatement 584-AConstruction