2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §1140-B. Analysis and report
Part 2: PROPERTY TAXES
Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND
§1140-B. Analysis and report
1. Analysis. The State Tax Assessor, in consultation with municipal assessors, the Commissioner of Agriculture, Conservation and Forestry or the commissioner's designee, representatives of working waterfront organizations and other interested parties, shall collect and analyze the sales prices of all actual sales that occur in the State of waterfront land that is subject to restrictions on that land's use that are legally enforceable and prohibit or substantially restrict development that is not commercial fishing activity or commercial activity that is the functional equivalent of commercial fishing activity.
[ 2011, c. 655, Pt. II, §11 (AFF); 2011, c. 655, Pt. II, §9 (AMD); 2011, c. 657, Pt. W, §6 (REV) .]
2. Report.
[ 2011, c. 644, §8 (RP) .]
SECTION HISTORY
2007, c. 466, Pt. A, §58 (NEW). 2011, c. 644, §8 (AMD). 2011, c. 655, Pt. II, §11 (AFF). 2011, c. 655, Pt. II, §9 (AMD). 2011, c. 657, Pt. W, §6 (REV).