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U.S. State Codes
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Maine
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TITLE 36: TAXATION
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Part 2: PROPERTY TAXES
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Chapter 105: CITIES AND TOWNS
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Subchapter 10: FARM AND OPEN SPACE TAX LAW
Subchapter 10: FARM AND OPEN SPACE TAX LAW
36 §1101. Purpose
36 §1102. Definitions
36 §1103. Owner's application
36 §1104. Administration; regulations
36 §1105. Valuation of farmland
36 §1106. Powers and duties; State Tax Assessor (REPEALED)
36 §1106-A. Valuation of open space land
36 §1107. Orders (REPEALED)
36 §1108. Assessment of tax
36 §1109. Schedule; investigation
36 §1110. Reclassification
36 §1111. Scenic easements and development rights
36 §1112. Recapture penalty
36 §1112-A. Mineral lands (REPEALED)
36 §1112-B. Mineral lands subject to an excise tax
36 §1113. Enforcement provision
36 §1114. Application
36 §1115. Transfer of portion of parcel of land
36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)
36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
36 §1118. Appeals and abatements
36 §1119. Valuation guidelines
36 §1120. Program promotion
36 §1121. Program monitoring