Maine Statutes
§ 36 §1140 — Transfer of ownership
If land taxed under this subchapter is transferred to a new owner or owners, in order to maintain the classification, within one year of the date of transfer, the new owner or owners must file with the assessor a new application and a sworn statement indicating that the transferred parcel continues to meet the requirements of section 1132, subsection 11.
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Legislative History
PL 2007, c. 466, Pt. A, §58 (NEW).
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