| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §1102, sub-§4, as amended by PL 1987, c. 728, §1, is | further amended to read: |
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| | 4. Farmland. "Farmland" means any tract or tracts of land, | including woodland and wasteland, of at least 5 contiguous acres | on which farming or agricultural activities, either by the owner | or a lessee, have produced a gross income of at least $2,000 per | year in one of the 2, or 3 of the 5, calendar years preceding the | date of application for classification. |
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| Gross income as used in this section includes the value of | commodities produced for consumption by the farm household. Any | applicant for assessment under this subchapter bears the burden | of proof as to his the applicant's qualification. |
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| | Current law provides a tax basis reduction to farmland by | basing the value of the land on its use as a farm rather than on | the just value of the property. In order to qualify, the farm | must have produced a gross income of at least $2,000 per year in | one of the 2, or 3 of the 5, previous years. |
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| | This bill clarifies that the yearly income of at least $2,000 | may be met by farming or agricultural activities of either the | owner or a lessee of the farm. |
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