Sec. 1. 36 MRSA §579, 4th ¶, as amended by PL 2001, c. 603, §6, is further amended to read:

The assessor or the assessor's duly authorized representative may enter and examine the forest lands under this subchapter and may examine any information submitted by the owner or owners. A copy of the forest management and harvest plan required under section 574-B must be available to only for the assessor to view upon request and to for the Director of the Bureau of Forestry within the Department of Conservation or the director's designee to view upon request when the assessor seeks assistance in accordance with section 575-A. A forest management and harvest plan provided in accordance with this section is confidential and is not a public record as defined in Title 1, section 402, subsection 3.

SUMMARY

This bill provides that a copy of a forest management and harvest plan for land taxed pursuant to the Maine Tree Growth Tax Law must be available only for a tax assessor to view upon request and for the Director of the Bureau of Forestry within the Department of Conservation or the director's designee to view upon request in certain circumstances.