Maine Statutes
§ 36 §1110 — Reclassification
Land subject to taxes under this subchapter may be reclassified as to land classification by the municipal assessor, chief assessor or State Tax Assessor upon application of the owner with a proper showing of the reasons justifying that reclassification or upon the initiative of the respective municipal assessor, chief assessor or State Tax Assessor where the facts justify the same. In the event that the municipal assessor, chief assessor or State Tax Assessor determines, upon the municipal assessor's, chief assessor's or State Tax Assessor's own initiative, to reclassify land previously classified under this subchapter, the municipal assessor, chief assessor or State Tax Assessor shall provide to the owner or owners of the land by certified mail, return receipt requested, notice of the mu
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Legislative History
PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §12 (AMD). PL 1977, c. 509, §28 (AMD). PL 1977, c. 696, §269 (RPR). RR 2019, c. 2, Pt. A, §34 (COR).
Nearby Sections
15
§ 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§ 36 §1106-A
Valuation of open space land§ 36 §1107
Orders§ 36 §1108
Assessment of tax§ 36 §1109
Schedule; investigation§ 36 §111
Definitions§ 36 §1110
Reclassification§ 36 §1111
Scenic easements and development rights§ 36 §1112
Recapture penalty§ 36 §1112-A
Mineral lands