Maine Revised Statutes Title 36 Sec. 1119 – Valuation guidelines
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Terms Used In Maine Revised Statutes Title 36 Sec. 1119
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Cropland: means acreage within a farm unit of land in tillage rotation, open land formerly cropped and land in bush fruits. See Maine Revised Statutes Title 36 Sec. 1102
- Farmland: means any tract or tracts of land, including woodland and wasteland, of at least 5 contiguous acres on which farming or agricultural activities have contributed to a gross annual farming income of at least $2,000 per year from the sales value of agricultural products as defined in Title 7, section 152, subsection 2 in one of the 2, or 3 of the 5, calendar years preceding the date of application for classification. See Maine Revised Statutes Title 36 Sec. 1102
- Horticultural land: means land which is engaged in the production of vegetables, tree fruits, small fruits, flowers and woody or herbaceous plants. See Maine Revised Statutes Title 36 Sec. 1102
- Orchard land: means the combined acreage within a farm unit of land devoted to the cultivation of trees bearing edible fruit. See Maine Revised Statutes Title 36 Sec. 1102
- Pastureland: means the combined acreage within a farm unit of land devoted to the production of forage plants used for animal production. See Maine Revised Statutes Title 36 Sec. 1102
By December 31, 2000 and biennially thereafter, the Department of Agriculture, Conservation and Forestry working with the Bureau of Revenue Services, representatives of municipal assessors and farmers shall prepare guidelines to assist local assessors in the valuation of farmland. The department shall also deliver these guidelines in training sessions for local assessors throughout the State. These guidelines must include recommended values for cropland, orchard land, pastureland and horticultural land, differentiated by region where justified. Any variation in assessment of farmland from the recommended values must be substantiated by the local assessor within the parameters allowed within this subchapter. [PL 2001, c. 652, §8 (AMD); PL 2011, c. 657, Pt. W, §5 (REV).]
SECTION HISTORY
PL 1987, c. 728, §10 (NEW). PL 1991, c. 508, §2 (AMD). PL 1997, c. 526, §14 (AMD). PL 1999, c. 731, §Y6 (AMD). PL 2001, c. 652, §8 (AMD). PL 2011, c. 657, Pt. W, §5 (REV).