| | Constitutional amendment. Resolved: Two thirds of each branch of the | Legislature concurring, that the following amendment to the | Constitution of Maine be proposed: |
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| | Constitution, Art. IX, §8, sub-§2 is amended to read: |
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| | 2. Assessment of certain lands based on current use; penalty | on change to higher use. The Legislature shall have power to | provide for the assessment of the following types of real estate | whenever situated in accordance with a valuation based upon the | current use thereof and in accordance with such conditions as the | Legislature may enact: |
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| A. Farms and agricultural lands, timberlands and woodlands; |
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| B. Open space lands which are used for recreation or the | enjoyment of scenic natural beauty; and |
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| C. Lands used for game management or wildlife sanctuaries.; | and |
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| D.__Waterfront land and structures used primarily for | commercial fishing purposes, including, but not limited to, | access, dockage, processing, vessel and gear storage and the | purchase of marine products from a person who fishes | commercially. |
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| | In implementing paragraphs A, B and, C and D, the Legislature | shall provide that any change of use higher than those set forth | in paragraphs A, B and, C and D, except when the change is | occasioned by a transfer resulting from the exercise or | threatened exercise of the power of eminent domain, shall result | in the imposition of a minimum penalty equal to the tax which | would have been imposed over the 5 years preceding that change of | use had that real estate been assessed at its highest and best | use, less all taxes paid on that real estate over the preceding 5 | years, and interest, upon such reasonable and equitable basis as | the Legislature shall determine. Any statutory or constitutional | penalty imposed as a result of a change of use, whether imposed | before or after the approval of this subsection, shall be | determined without regard to the presence of minerals, provided | that, when payment of the penalty is made or demanded, whichever | occurs first, there is in effect a state excise tax which applies | or would apply to the mining of those minerals. |
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| | Constitutional referendum procedure; form of question; effective date. Resolved: | That the municipal officers of this State shall notify the | inhabitants of their respective cities, towns and plantations to | meet, in the manner prescribed by law |
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