Maine Revised Statutes Title 36 Sec. 574-C – Reduction of parcels with structures; shoreland areas
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If a parcel of land for which an owner seeks classification under this subchapter on or after August 1, 2012 contains a structure for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall apply the following reduction to the land to be valued under this subchapter. [PL 2011, c. 618, §3 (NEW).]
1. Structures. For each structure located on the parcel for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall exclude from the forest land subject to valuation under this subchapter the area of land in the parcel containing the structure or structures, which may not be less than 1/2 acre.
[PL 2011, c. 618, §3 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 574-C
- Forest land: means land used primarily for growth of trees to be harvested for commercial use, but does not include ledge, marsh, open swamp, bog, water and similar areas, which are unsuitable for growing a forest product or for harvesting for commercial use even though these areas may exist within forest lands. See Maine Revised Statutes Title 36 Sec. 573
- Forest products that have commercial value: means logs, pulpwood, veneer, bolt wood, wood chips, stud wood, poles, pilings, biomass, fuel wood, Christmas trees, maple syrup, nursery products used for ornamental purposes, wreaths, bough material or cones or other seed products. See Maine Revised Statutes Title 36 Sec. 573
- Residential structure: means a building used for human habitation as a seasonal or year-round residence. See Maine Revised Statutes Title 36 Sec. 573
2. Shoreland areas. For each residential structure located within a shoreland area, as identified in Title 38, section 435, the owner in the schedule under section 579 shall exclude from the forest land subject to valuation under this subchapter the area of land in the parcel containing the structure or structures, which may not be less than 1/2 acre, and the excluded parcel must include 100 feet of shoreland frontage or the minimum shoreland frontage required by the applicable minimum requirements of the zoning ordinance for the area in which the land is located, whichever is larger. If the parcel has less than 100 feet of shoreland frontage, the entire shoreland frontage must be excluded. This subsection does not apply to a structure that is used principally for commercial activities related to forest products that have commercial value as long as any residential use of the structure is nonrecreational, temporary in duration and purely incidental to the commercial use.
[PL 2011, c. 618, §3 (NEW).]
SECTION HISTORY
PL 2011, c. 618, §3 (NEW).