2013 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §1110. Reclassification
Part 2: PROPERTY TAXES
Subchapter 10: FARM AND OPEN SPACE TAX LAW
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 his own initiative, to reclassify land previously classified under this subchapter, he shall provide to the owner or owners of the land by certified mail, return receipt requested, notice of his intention to reclassify that land and the reasons therefor: [1977, c. 696, 269 (RPR).]
SECTION HISTORY
1975, c. 726, 2 (NEW). 1977, c. 467, 12 (AMD). 1977, c. 509, 28 (AMD). 1977, c. 696, 269 (RPR).
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