Sec. 1. 36 MRSA c. 918 is enacted to read:

CHAPTER 918

MAINE AGRICULTURAL PROPERTY TAX PROGRAM

§6801.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Claim year.__"Claim year" means the 12 calendar months immediately preceding the date on which eligible property taxes are assessed.

2.__Claimant.__"Claimant" means a person or entity that makes a claim as a commercial dairy farm under this chapter.

3.__Commercial dairy farm.__"Commercial dairy farm" means a single taxable entity, including a sole proprietor, married couple, partnership or corporation, that:

A.__Held a dairy farm operating permit under Title 7, section 2902-A on the date of property tax assessment and for at least 6 calendar months during the claim year;

B.__Produced and sold at least 10,000 pounds of milk products as defined in Title 7, section 2900 in each of 6 calendar months of the claim year;

C.__Was domiciled in this State throughout the claim year; and

D.__If the entity is a corporation or partnership, was owned throughout the claim year exclusively by residents of the State.

If a dairy farm is sold during the claim year, the entity that owns or leases the dairy farm real estate on the date of property tax assessment may qualify as a commercial dairy farm if its own experience when combined with that of its predecessor fulfills the conditions of paragraphs A to D.

4.__Dairy farm real estate.__"Dairy farm real estate" means those portions of real estate: