This subchapter may be cited as the "Maine Tree Growth Tax Law." [1971, c. 616, § 8 (new).]

It has for many years been the declared public policy of the State of Maine, as stated in

sections 563 and 564, to tax all forest lands according to their productivity and thereby to

encourage their operation on a sustained yield basis. However, the present system of ad

valorem taxation does not always accomplish that objective. It has caused inadequate

taxation of some forest lands and excessive taxation and forfeiture of other forest lands.

[1979, c. 127, § 196 (amd).]

It is declared to be the public policy of this State that the public interest would be best

served by encouraging forest landowners to retain and improve their holdings of forest lands

upon the tax rolls of the State and to promote better forest management by appropriate tax

measures in order to protect this unique economic and recreational resource. [1971, c. 616, §

8 (new).]

This subchapter implements the 1970 amendment of Section 8 of Article IX of the Maine

Constitution providing for valuation of timberland and woodlands according to their current

use by means of a classification and averaging system designed to provide efficient

administration. [1973, c. 308, § 1 (new).]

Therefore, this subchapter is enacted for the purpose of taxing forest lands generally

suitable for the planting, culture and continuous growth of forest products on the basis of

their potential for annual wood production in accordance with the following provisions.

[1971, c. 616, § 8 (new).]

§ 573. Definitions

As used in this subchapter, unless the context requires otherwise, the following words

shall have the following meanings: [1971, c. 616, §8 (new).]

1. Assessor.

[1979, c. 378, §6 (rp).]

2. Average annual net wood production rate. "Average annual net wood production

rate" means the estimated average net usable amount of wood one acre of land is growing in

one year.

[1971, c. 616, §8 (new).]

2-A. Commercial harvesting or harvesting for commercial use. "Commercial

harvesting" or "harvesting for commercial use" means the harvesting of forest products that

have commercial value, as defined in subsection 3-B.

[1995, c. 236, §1 (new).]

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 are unsuitable for growing a forest product or for harvesting for

commercial use even though these areas may exist within forest lands.

Land which would otherwise be included within this definition shall not be excluded

because of:

A. Multiple use for public recreation; [1981, c. 625, §1 (new).]

B. Statutory or governmental restrictions which prevent commercial harvesting of

trees or require a primary use of the land other than commercial harvesting; [1981,

c. 625, §1 (new).]

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 [1993,

c. 452, §1 (amd).]

D. [1993, c. 452, §2 (rp).]

E. Past or present multiple use for mineral exploration. [1981, c. 711, §4 (new).]

[1993, c. 452, §§1, 2 (amd).]

3-A. Forest management and harvest plan. "Forest management and harvest plan"

means a written document that outlines activities to regenerate, improve and harvest a

standing crop of timber. The plan must include the location of water bodies and wildlife

habitat identified by the Department of Inland Fisheries and Wildlife. A plan may include,

but is not limited to, schedules and recommendations for timber stand improvement,

harvesting plans and recommendations for regeneration activities. The plan must be

prepared by a licensed professional forester or a landowner and be reviewed and certified by

a licensed professional forester as consistent with this subsection and with sound

silvicultural practices.

[1995, c. 236, §2 (amd).]

3-B. Forest products that have commercial value. "Forest products that have

commercial value" means logs, pulpwood, veneer, bolt wood, wood chips, stud wood, poles,

pilings, biomass, fuel wood, Christmas trees, maple syrup, nursery products used for

ornamental purposes, wreaths, bough material or cones or other seed products.

[1995, c. 236, §3 (new).]

4. Forest type. "Forest type" means a stand of trees characterized by the predominance

of one or more groups of key species which make up 75% or more of the sawlog volume of

sawlog stands, or cordwood in poletimber stands, or of the number of trees in seedling and

sapling stands.

[1971, c. 616, §8 (new).]

5. Hardwood type. "Hardwood type" means forests in which maple, beech, birch, oak,

elm, basswood, poplar and ash, singly or in combination, comprise 75% or more of the

stocking.

[1971, c. 616, §8 (new).]

6. Mixed wood type. "Mixed wood type" means forests in which neither hardwoods nor

softwood comprise 75% of the stand but are a combination of both.

[1971, c. 616, §8 (new).]

7. Softwood type. "Softwood type" means forests in which pine, spruce, fir, hemlock,

cedar and larch, singly or in combination, comprise 75% or more of the stocking.

[1971, c. 616, §8 (new).]

8. Stumpage value. "Stumpage value" means the average value of standing timber

before it is cut expressed in terms of dollars per unit of measure as determined by the State

Tax Assessor.

[1971, c. 616, §8 (new).]

9. Value of the annual net wood production. "Value of the annual net wood

production" means the average annual net wood production rate per acre for a forest type

multiplied by the weighted average of the stumpage values of all species in the type.

[1971, c. 616, §8 (new).]

The Legislature finds that when the value of a recreational use lease exceeds the value of

the tree growth which can be extracted on a sustained basis per acre as determined pursuant

to section 576, then the land is no longer primarily used for the continuous growth of forest

products. This finding is sufficient cause to remove from taxation under this subchapter

those parcels that are more valuable in terms of recreation and are being leased on that basis.

Therefore, notwithstanding sections 573 or 574, this subchapter shall not apply to any parcel

of forest land that is leased for consideration to any individual or group of individuals to use

for recreational purposes if that parcel of land exceeds 100 acres and if the consideration for

that lease per acre exceeds the value of the growth which can be extracted on a sustained

basis per acre as determined pursuant to section 576. The owner of the leased parcels shall

submit a copy of the lease or leases on land subject to the provisions of this subsection to the

State Tax Assessor for land in the unorganized territory and the municipal assessors in

organized municipalities. The State Tax Assessor or the municipal assessor shall determine

if the value of the lease exceeds the sustained growth value. If the value of the lease is

determined to exceed the sustained growth value, the owner of the forest land shall have 60

days from the date of notification to either terminate the lease, amend the lease to comply

with this section or withdraw the land covered by the lease from the tree growth taxation

under this subchapter. In the case of withdrawal, such action shall be subject to section 581

of this subchapter. [1989, c. 508, §9 (amd).]

An owner of a parcel containing forest land may apply at the landowner's election by

filing with the assessor the schedule provided for in section 579; except that this subchapter

shall not apply to any parcel containing less than 10 acres of forest land. For purposes of this

subchapter, a parcel is deemed to include a unit of real estate, notwithstanding that it is

divided by a road, way, railroad or pipeline, or by a municipal or county line. The election to

apply shall require the unanimous consent of all owners of an interest in a parcel, except for

the State, which is not subject to taxation hereunder. [1989, c. 555, §16 (new).]

A parcel of land used primarily for growth of trees to be harvested for commercial use

shall be taxed according to this subchapter, provided that the landowner complies with the

following requirements: [1989, c. 555, §16 (new).]

1. Forest management and harvest plan. A forest management and harvest plan has

been prepared for the parcel and updated every 10 years. The landowner shall file a sworn

statement with the municipal assessor in a municipality or the State Tax Assessor for parcels

in the unorganized territory that a management plan has been prepared for the parcel. A

landowner with a parcel taxed pursuant to this subchapter on September 30, 1989 has until

December 31, 1999 to comply with this requirement or to provide evidence to the municipal

assessor or the State Tax Assessor for parcels in the unorganized territory that the landowner

intends to develop a forest management and harvest plan by December 31, 2000 or has

executed a contract with a licensed forester for the completion of a forest management and

harvest plan by December 31, 2000. Until the plan is prepared or December 31, 2000,

whichever is earlier, the land is subject to the applicability provisions under this section as it

existed on April 1, 1982. A landowner who does not provide the municipal assessor or the

State Tax Assessor for parcels in the unorganized territory by December 31, 1999 with a

sworn statement that a forest management and harvest plan has been prepared or evidence

that the landowner intends to develop a forest management and harvest plan or has executed

a contract with a licensed forester for the completion of a forest management and harvest

plan by December 31, 2000 shall pay a penalty of $100 to the municipal tax collector or the

State Tax Assessor for parcels in the unorganized territory. This penalty is in addition to

any penalty that is assessed pursuant to section 581 for withdrawal of land from

classification under this subchapter and may be enforced in the same manner as a

supplemental assessment under section 713.

A. [1999, c. 33, §1 (rp).]

B. [1999, c. 33, §1 (rp).]

C. [1999, c. 33, §1 (rp).]

[1999, c. 33, §1 (amd).]

2. Evidence of compliance with plan. The landowner must comply with the plan

developed under subsection 1, and must submit, every 10 years to the municipal assessor in

a municipality or the State Tax Assessor for parcels in the unorganized territory, a statement

from a licensed professional forester that the landowner is managing the parcel according to

schedules in the plan required under subsection 1; and

[1989, c. 555, §16 (new).]

3. Transfer of ownership. If the land is transferred to a new owner, a forest

management and harvest plan must be prepared for the landowner and a sworn statement to

that effect submitted within one year to the municipal assessor in a municipality or the State

Tax Assessor for the unorganized territory.

Parcels of land subject to section 573, subsection 3, paragraph B or C, are exempt from the

requirements under this section.

[1989, c. 555, §16 (new).]

The State Tax Assessor shall have the powers and duties provided in this subchapter. He

shall adopt and amend such rules as may be reasonable and appropriate to carry out these

responsibilities. He may contract with municipal, State and Federal Governments or their

agencies to assist in the carrying out of any of his assigned tasks. He is authorized to hire

such technical assistance as may be required for the performance of his assigned tasks. He is

authorized to request such technical assistance from the Forestry Bureau or the Department

of Finance as the respective department may be able to provide. [1985, c. 785, Pt. A, § 109

(amd).]

The State Tax Assessor shall determine the average annual net wood production rate for

each forest type described in section 573, subsections 5 to 7, in each county or region to be

used in determining valuations applicable to forest land under this subchapter, on the basis

of the surveys of average annual growth rates applicable in the State made from time to time

by the United States Forest Service or by the Maine Forestry Bureau. The growth rate

surveys must be reduced by the percentage discount factor prescribed by section 576-B to

reflect the growth that can be extracted on a sustained basis. The rates when determined

remain in effect without change for each county through the property tax year ending March

31, 1975. In 1974 and in every 10th year thereafter, the State Tax Assessor shall review and

set rates for the following 10-year period in the same manner. [1997, c. 504, §6 (amd).]

The State Tax Assessor shall determine the average stumpage value for each forest type

described in section 573, subsections 5 to 7, applicable in each county, or in alternative

forest economic regions as the assessor designates, after passage of this subchapter and in

each year thereafter, taking into consideration the prices upon sales of sound standing timber

of that forest type in that area during the previous calendar year, and any other appropriate

considerations. [1997, c. 504, §6 (amd).]

The proportions of the various species making up the type are to be used in the

computations of the average annual net wood production rates and average stumpage values

for each forest type and the proportions of the various products are to be used in the

computations of average stumpage values. [1971, c. 616, § 8 (new).]

After the State Tax Assessor has made the foregoing determinations, the assessor shall

apply the capitalization rate prescribed by section 576-B to the value of the annual net wood

production to determine the 100% valuation per acre for each forest type for each area and

shall state the wood production rates and values used to compute those rates and values.

[1997, c. 504, §6 (amd).]

The State Tax Assessor shall certify and transmit rules to the municipal assessors of each

municipality with respect to forest land therein on or before April 1st of each year. [1997, c.

504, §6 (amd).]

Areas other than forest land within any parcel of forest land shall be valued on the basis

of fair market value. [1973, c. 308, § 5 (new).]

The percentage factor by which the growth rates set by the State Tax Assessor pursuant

to section 576 must be reduced to reflect the growth that can be extracted on a sustained

basis is 10%. The capitalization rate applied to the value of the annual net wood production

pursuant to section 576 is 8.5%. [1997, c. 504, §7 (rpr).]

1. On January 1, 1972. In the case of forest land areas exceeding one acre which on

January 1, 1972 did not contain more than 3 cords per acre of wood which was

merchantable for forest products, the valuation shall be reduced by 50% for a period of 10

property tax years, from April 1, 1973 through March 31, 1983. [1973, c. 308, §6 (amd).]

2. After January 1, 1972. In the case of forest land areas upon which, at any time after

January 1, 1972 the trees are destroyed by fire, disease, insect, infestation or other natural

disaster, so that the area contains not more than 3 cords per acre of wood which is

merchantable for forest products, the valuation of that specific land area shall be reduced by

75% for the first 10 property tax years following the loss. [1973, c. 308, §6 (amd).]

3. Procedure to obtain reduced valuation. In order to obtain a reduced valuation, the

landowner shall make a written request to the assessor on or before January 1st the

preceding tax year, presenting facts in affidavit form which meet either of the foregoing

requirements. The assessor may investigate the facts, utilizing the procedures set forth in

section 579, and shall then determine whether the requirements for reduced valuation are

met. If the requirements are met, such forest land areas shall be assessed on the reduced

basis herein provided. [1973, c. 308, §6 (amd).]

4. Report and recommendation from Director of the Bureau of Forestry. In

determining the applicability of this section, the assessor may request a report and

recommendation from the Director of the Bureau of Forestry. [1973, c. 406, §18 (amd).]

1. Organized areas. The municipal assessors or chief assessor of a primary assessing

area shall adjust the State Tax Assessor's 100% valuation per acre for each forest type of

their county by whatever ratio, or percentage of current just value, is then being applied to

other property within the municipality to obtain the assessed values. Forest land in the

organized areas, subject to taxation under this subchapter, must be taxed at the property tax

rate applicable to other property in the municipality, which rate is applied to the assessed

values so determined.

The State Tax Assessor shall pay any municipal claim found to be in satisfactory form

within 90 days after receipt of the claim.

In tax years beginning on or after April 1, 1988, the State Tax Assessor shall determine

annually the amount of acreage in each municipality that is classified and taxed in

accordance with this subchapter. A municipality actually levying and collecting municipal

property taxes and within whose boundaries this acreage lies is entitled to annual payments

from money appropriated by the Legislature provided it submits an annual return in

accordance with section 383 and it achieves the appropriate minimum assessment ratio

described in section 327. For the property tax year based on the status of property on April

1, 1988, the per acre reimbursement amount increases from 15¢ to 24¢. For property tax

years based on the status of property on April 1, 1989 or thereafter, the per acre

reimbursement is 90% of the per acre tax revenue lost as a result of this subchapter. For

purposes of this section, the tax lost is the tax that would have been assessed, but for this

subchapter, on the classified forest lands if they were assessed according to the

undeveloped acreage valuations used in the state valuation then in effect, or according to

the current local valuation on undeveloped acreage, whichever is less, minus the tax that

was actually assessed on the same lands in accordance with this subchapter. A

municipality that fails to achieve the minimum assessment ratio established in section 327

loses 10% of the reimbursement provided by this section for each one percentage point the

minimum assessment ratio falls below the ratio established in section 327.

No municipality may receive a reimbursement payment under this section that would

exceed an amount determined by calculating the tree growth tax loss less the municipal

savings in educational costs attributable to reduced state valuation.

A. The tree growth tax loss is the adjusted tax that would have been assessed, but

for this subchapter, on the classified forest lands if they were assessed according to

the undeveloped acreage valuations used in the state valuation then in effect minus

the tax that was actually assessed on the same lands in accordance with this

subchapter.

In determining the adjusted tax that would have been assessed, the tax rate to be

used is computed by adding the additional school support required by the

modified state valuation attributable to the increased valuation of forest land to

the original tax committed and dividing this sum by the modified total municipal

valuation. The adjusted tax rate is then applied to the valuation of forest land

based on the undeveloped acreage valuations, adjusted by the certified ratio, to

determine the adjusted tax. [1981, c. 706, §7 (new).]

B. The municipal savings in educational costs is determined by multiplying the

school subsidy index by the change in state valuation attributable to the use of the

valuations determined in accordance with this subchapter on classified forest lands

rather than their valuation using the undeveloped acreage valuations used in the

state valuation then in effect. [1981, c. 706, §7 (new).]

[1997, c. 24, Pt. C. §4 (amd); §18 (aff).]

2. Unorganized territory. The State Tax Assessor shall adjust the 100% valuation per

acre for each type for each county by such ratio or percentage as is then being used to

determine the state valuation applicable to other property in the unorganized territory to

obtain the assessed values. Commencing April 1, 1973, forest land in the unorganized

territory subject to taxation under this subchapter shall be taxed at the same property tax rate

as is applicable to other property in the unorganized territory, which rate shall be applied to

the assessed values so determined. Upon collection by the State Tax Assessor, such taxes

shall be deposited in the Unorganized Territory Education and Services Fund in accordance

with section 1605.

[1981, c. 706, §8 (amd).]

3. Divided ownership. In cases of divided ownership of land and the timber and grass

rights thereon, the assessor shall apportion 10% of the valuation to the land and 90% of the

valuation to the timber and grass rights.

[1973, c. 308, §9 (amd).]

The owner or owners of forest land subject to valuation under this subchapter shall

submit a signed schedule in duplicate, on or before April 1st of the year in which that land

first becomes subject to valuation under this subchapter, to the assessor upon a form to be

prescribed by the State Tax Assessor, identifying the land to be valued hereunder, listing the

number of acres of each forest type, showing the location of each forest type and

representing that the land is used primarily for the growth of trees to be harvested for

commercial use. Those schedules may be required at such other times as the assessor may

designate upon 120-days' written notice. [1989, c. 555, §17 (amd).]

Owners of land classified under this chapter in 1981 shall be notified in writing by the

assessor prior to April 30, 1982, of the need to provide evidence pursuant to section 574, of

eligibility for continued classification. Landowners shall have until June 1st to submit the

information required by the assessor. Within 30 days of receipt of all the evidence

requested, the assessor shall notify in writing any landowner deemed to be no longer eligible

for tree growth classification. Owners of land which is classified under this subchapter in

1981 and which is denied classification for the 1982 tax year shall have 30 days from the

date of notification of denial to apply for classification under the farm and open space tax

law. These applications shall be accepted as timely filed for the 1982 tax year provided that

they are submitted within 30 days of notification of ineligibility for the tree growth tax law.

[1981, c. 625, §3 (new).]

The assessor shall determine whether the land is subject to valuation and taxation

hereunder and shall classify such land as to forest type. [1979, c. 666, §16 (rpr).]

The assessor or the assessor's duly authorized representative may enter and examine the

forest lands under this subchapter and may examine into any information submitted by the

owner or owners. [1979, c. 666, §16 (rpr).]

Upon notice in writing by certified mail, return receipt requested, or by such other

method as provides actual notice, any owner or owners shall appear before the assessor, at

such reasonable time and place as the assessor may designate and answer such questions or

interrogatories as the assessor may deem necessary to obtain material information about

those lands. [1979, c. 666, §16 (rpr).]

If the owner or owners of any parcel of forest land subject to valuation under this

subchapter fails to submit the schedules under the foregoing provisions of this section or

fails to provide information after notice duly received as provided under this section, such

owner or owners shall be deemed to have waived all rights of appeal pursuant to section 583

for that property tax year, except for the determination that the land is subject to valuation

under this subchapter. [1979, c. 666, §16 (rpr).]

It shall be the obligation of the owner or owners to report to the assessor any change of

use or change of forest type of land subject to valuation hereunder. [1979, c. 666, §16 (rpr).]

If the owner or owners fail to report to the assessor a change of use as required by the

foregoing paragraph, the assessor may collect such taxes as should have been paid, shall

collect the penalty provided in section 581 and shall assess an additional penalty of 25% of

the foregoing penalty amount. The assessor may waive the additional penalty for cause.

[1979, c. 666, §16 (rpr).]

For the purposes of this section, the acts of owners specified in this section may be taken

by an authorized agent of an owner. [1981, c. 706, §9 (amd).]

Land subject to taxes under this subchapter may be reclassified as to forest type by the

assessor upon application of the owner with a proper showing of the reasons justifying such

reclassification or upon the initiative of the respective assessor where the facts justify same.

[1971, c. 616, § 8 (new).]

If the assessor determines that land subject to this subchapter no longer meets the

requirements of this subchapter, the assessor must withdraw the parcel from taxation under

this subchapter. The owner of land subject to this subchapter may at any time request

withdrawal of any parcel, or portion thereof, from taxation under this subchapter by

certifying to the assessor that the land is no longer to be classified under this subchapter.

[1991, c. 546, §8 (amd).]

In the case of withdrawal of a portion of a parcel, the owner, as a condition of

withdrawal, shall file with the assessor a plan showing the area withdrawn and the area

remaining under this subchapter. In the case of withdrawal of a portion of a parcel, the

resulting portions shall be treated thereafter as separate parcels under section 708. [1977, c.

509, §8 (amd).]

In either case, and except when the change is occasioned by a transfer to the State or

other entity holding the power of eminent domain, resulting from the exercise or threatened

exercise of that power, withdrawal shall impose a penalty upon the owner which shall be the

greater of (a) an amount equal to the taxes which would have been assessed on the first day

of April for the 5 tax years, or any lesser number of tax years starting with the year in which

the property was first classified, preceding such withdrawal had such real estate been

assessed in each of those years at its fair market value on the date of withdrawal less all

taxes paid on that real estate over the preceding 5 years, and interest at the legal rate from

the date or dates on which those amounts would have been payable or (b) an amount

computed by multiplying the amount, if any, by which the fair market value of the real

estate on the date of withdrawal exceeds the 100% valuation of the real estate pursuant to

this subchapter on the preceding April 1st, by the following rates: (i) If the real estate was

subject to valuation under this subchapter for 10 years or less prior to the date of

withdrawal, the rate shall be 30%; and (ii) if the real estate was subject to valuation under

this subchapter for more than 10 years prior to the date of withdrawal, the rate shall be that

percentage obtained by subtracting 1% from 30% for each full year beyond 10 years that

the real estate was subject to valuation under this subchapter prior to the date of withdrawal

until a rate of 20% is reached. Fair market value at the time of withdrawal is the assessed

value of comparable property in the municipality adjusted by the municipality's certified

assessment ratio. [1983, c. 400, §§1, 3 (amd).]

Notwithstanding the provisions of the preceding paragraph, an owner of forest land

which is classified under this subchapter, and which is withdrawn from classification for the

1982 tax year, may elect to withdraw subject to the conditions specified in this paragraph.

The conditions for withdrawal under this paragraph are that the entire parcel subject to tree

growth classification in 1981 be withdrawn from classification for the 1982 tax year.

Persons electing to withdraw under this paragraph shall so notify the assessor before June 1,

1982, and shall pay a penalty equal to the taxes which would have been assessed in each

year since the land was first classified, had that land been assessed at its fair market value on

the date of withdrawal, less all taxes paid on that land since it was first classified, and

interest at the legal rate from the date or dates on which those amounts would have been

payable. If there is a change in use of the property before April 1, 1987, an additional

penalty shall be assessed equal to the difference between the back taxes paid under this

paragraph and the amount that would have been assessed if the land had been withdrawn on

April 1, 1982, under the preceding paragraph plus interest at the legal rate from April 1,

l982. The procedure for withdrawal provided in this paragraph is intended to be an

alternative to the procedure in the preceding paragraph. [1981, c. 663 (new).]

The penalties for withdrawal must be paid to the tax collector as additional property

taxes upon withdrawal. Penalties may be assessed and collected as supplemental

assessments in accordance with section 713-B. [1993, c. 452, §5 (amd).]

Upon withdrawal, the lands shall be relieved of the requirements of this subchapter

immediately and shall be returned to taxation under the Maine statutes relating to the

taxation of real property, to be so taxed on the following April 1st. [1971, c. 616, §8 (new).]

No penalty may be assessed upon the withdrawal of land from taxation under this

subchapter if the owner applies for and is accepted for classification of that land as farmland

or open space land under subchapter X, provided that in the event that a penalty is later

assessed under section 1112, the period of time that the land was taxed as forest land under

this subchapter is included for the purposes of establishing the amount of the penalty. [1991,

c. 824, Pt. A, §71 (amd).]

Any municipality which receives a penalty for the withdrawal of land from taxation

under this chapter shall report to the State Tax Assessor annually the total amount received

on the municipal valuation return form described in section 383. [1981, c. 517, §12 (new).]

Sale of a portion of a parcel of forest land subject to taxation under this subchapter shall

not affect the taxation under this subchapter of the resulting parcels, unless any is less than

10 forested acres in area. Each resulting parcel shall be taxed to the owners under this

subchapter until the parcel is withdrawn from taxation under this subchapter, in which case

the penalties provided for in sections 579 and 581 shall apply only to the owner of that

parcel. If a parcel resulting from that sale is less than 10 forested acres in area, the parcel

shall be considered as withdrawn from taxation under this subchapter as a result of the sale

and the penalty assessed against the owner of the resulting parcel of less than 10 forested

acres. [1987, c. 772, §10 (amd).]

In the case or reclassification or withdrawal of forest land in the unorganized territory,

the State Tax Assessor shall make such supplementary assessments or abatements as may be

necessary to carry out this subchapter. [1973, c. 308, § 13 (new).]

Any statutory or constitutional penalty imposed as a result of withdrawal or a change of

use, whether imposed before or after January 1, 1984, 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. [1987, c. 772, §12 (amd).]

The municipal assessor or chief assessor of a primary assessing area shall report to the

Bureau of Forestry by November 1, 1990, or 30 days following the tax commitment date,

whichever is sooner, and annually thereafter, on forms provided by the bureau, the following

information relating to land taxed according to this subchapter: [1989, c. 555, §18 (new).]

1. Landowner names and addresses. The names and addresses of landowners; [1989,

c. 555, §18 (new).]

2. Total acreage. The total acres taxed pursuant to this subchapter, including a forest

type breakdown by softwood, mixed wood and hardwood; and [1989, c. 555, §18 (new).]

3. Year of acceptance. The year each parcel was accepted for taxation under this

subchapter. [1989, c. 555, §18 (new).]

Assessments made under this subchapter and denials of applications for valuation under

this subchapter are subject to the abatement procedures provided by section 841. Appeal

from an abatement decision rendered under section 841 shall be to the State Board of

Property Tax Review. [1985, c. 764, § 12 (amd).]

This subchapter shall be broadly construed to achieve its purpose. The invalidity of any

provision shall be deemed not to affect the validity of other provisions. [1971, c. 616, § 8

(new).