GroundRules
36 M.R.S. §1140: Transfer of ownership
Where this section sits in the code
- TITLE 36: TAXATION
- PART 2: PROPERTY TAXES
- CHAPTER 105: CITIES AND TOWNS
- SUBCHAPTER 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND
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.
Collected 2026-09-04T15:12:40Z. Source file · JSON