{"data":{"id":"us-me/36-m.r.s.-1140","jurisdiction":"us-me","citation":"36 M.R.S. §1140","heading":"Transfer of ownership","body":"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.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec1140.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"ccd75eeb53b135a6dd8b202ef0a824fec7997e6230fe2466608545792736d48a","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-1139","next":"us-me/36-m.r.s.-1140-a"},"notice":"GroundRules: Original legal text. Not legal advice."}