LD 1007
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LD 1007 Title Page An Act to Amend the Laws on Current Use Taxation to Exclude Property that is Su... Page 2 of 2
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LR 1109
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §573, sub-§3, as amended by PL 1993, c. 452, §§ 1 and
2, is further amended to read:

 
3. Forest land. "Forest land" means land used primarily for
growth of trees to be harvested for commercial use, but does not
include ledge, marsh, open swamp, bog, water and similar areas,
which that are unsuitable for growing a forest product or for
harvesting for commercial use even though these areas may exist
within forest lands.

 
Land which that would otherwise be included within this
definition shall may not be excluded because of:

 
A. Multiple use for public recreation;

 
B. Statutory or governmental restrictions which that
prevent commercial harvesting of trees or require a primary
use of the land other than commercial harvesting;

 
C. Deed restrictions, restrictive covenants or
organizational charters that prevent commercial harvesting
of trees or require a primary use of land other than
commercial harvesting and that were effective prior to
January 1, 1982; or

 
E. Past or present multiple use for mineral exploration.

 
"Forest land" does not include land that is part of a subdivision
that receives, after its classification as forest land,
subdivision approval pursuant to Title 30-A, chapter 187,
subchapter IV, or any municipal subdivision regulations or
ordinances adopted pursuant to that subchapter, and the
subdivision approval is provided by the appropriate approval
authority on or after April 1, 2002.

 
Sec. 2. 36 MRSA §1114, as enacted by PL 1975, c. 726, §2, is
amended to read:

 
§1114. Application

 
No A person can may not apply for classification for more than
an aggregate total of 15,000 acres under this subchapter. The
classification of farmland or open space land hereunder shall
continue continues until the municipal assessor, or State Tax
Assessor in the unorganized territory, determine determines that
the land no longer meets the requirements of such this
classification. Any land that would otherwise be classified
pursuant to this subchapter is excluded if it is part of a


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