Maine Statutes
§ 36 §1119 — Valuation guidelines
Maine § 36 §1119
This text of Maine § 36 §1119 (Valuation guidelines) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §1119 (2026).
Text
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.
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Legislative 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).
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 landsCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §1119, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A71119.