2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §1131. Purpose
Part 2: PROPERTY TAXES
Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND
§1131. Purpose
It is declared that it is in the public interest to encourage the preservation of working waterfront land and to prevent the conversion of working waterfront land to other uses as the result of economic pressures caused by the assessment of that land, for purposes of property taxation, at values incompatible with its use as working waterfront land and that the necessity in the public interest of the enactment of this subchapter in accordance with the Constitution of Maine, Article IX, Section 8 is a matter of legislative determination. [2007, c. 466, Pt. A, §58 (NEW).]
SECTION HISTORY
2007, c. 466, Pt. A, §58 (NEW).
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