36 §1102. Definitions
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 10: FARM AND OPEN SPACE TAX LAW
§1102. Definitions
When used in this subchapter, unless the context otherwise indicates, the following words shall have the following meanings. [1975, c. 726, §2 (NEW).]
1. Assessor.
[ 1979, c. 378, §7 (RP) .]
2. Comprehensive plan. "Comprehensive plan" means zoning or a plan of development, including any amendment thereto, prepared or adopted by the planning board.
[ 1975, c. 726, §2 (NEW) .]
3. Cropland. "Cropland" means acreage within a farm unit of land in tillage rotation, open land formerly cropped and land in bush fruits.
[ 1975, c. 726, §2 (NEW) .]
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 have contributed to a gross annual farming income of at least $2,000 per year from the sales value of agricultural products as defined in Title 7, section 152, subsection 2 in one of the 2, or 3 of the 5, calendar years preceding the date of application for classification. The farming or agricultural activity and income derived from that activity may be achieved by either the owner or a lessee of the land.
A. [1987, c. 728, §1 (RP).]
B. [1987, c. 728, §1 (RP).]
Gross income as used in this subsection 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 the applicant's qualification.
[ 2009, c. 114, §1 (AMD) .]
5. Farm woodland. "Farm woodland" means the combined acreage within a farm unit of forested land.
[ 1975, c. 726, §2 (NEW) .]
5-A. Horticultural land. "Horticultural land" means land which is engaged in the production of vegetables, tree fruits, small fruits, flowers and woody or herbaceous plants.
[ 1987, c. 728, §2 (NEW) .]
6. Open space land. "Open space land" means any area of land, including state wildlife and management areas, sanctuaries and preserves designated as such in Title 12, the preservation or restriction of the use of which provides a public benefit in any of the following areas:
A. Conserving scenic resources; [1989, c. 748, §1 (AMD).]
B. Enhancing public recreation opportunities; [1989, c. 748, §1 (AMD).]
C. Promoting game management; or [1989, c. 748, §1 (AMD).]
D. Preserving wildlife or wildlife habitat. [1989, c. 748, §1 (AMD).]
[ 1989, c. 748, §1 (AMD) .]
7. Orchard land. "Orchard land" means the combined acreage within a farm unit of land devoted to the cultivation of trees bearing edible fruit.
[ 1975, c. 726, §2 (NEW) .]
8. Pastureland. "Pastureland" means the combined acreage within a farm unit of land devoted to the production of forage plants used for animal production.
[ 1991, c. 546, §14 (AMD) .]
9. Planning board. "Planning board" means a planning board created for the purpose of planning in any municipality or the Maine Land Use Regulation Commission in the unorganized territory.
[ 1975, c. 726, §2 (NEW) .]
10. Wildlife habitat. "Wildlife habitat" means land that is subject to a written management agreement between the landowner and either the Department of Inland Fisheries and Wildlife or the Department of Conservation to ensure that the habitat benefits provided by the land are not lost. Management agreements may be revised or updated by mutual consent of both parties at any time. Management agreements must be renewed at least every 10 years. "Wildlife habitat" must also meet one of the following criteria:
A. The land is designated by the Department of Inland Fisheries and Wildlife as supporting important wildlife habitat; [2003, c. 619, §1 (NEW).]
B. The land supports the life cycle of any species of wildlife as identified by the Department of Inland Fisheries and Wildlife; [2003, c. 619, §1 (NEW).]
C. The land is identified by the Department of Conservation as supporting a natural vegetation community; or [2003, c. 619, §1 (NEW).]
D. The land is designated as a resource protection area in a comprehensive plan, zoning ordinance or zoning map. [2003, c. 619, §1 (NEW).]
[ 2003, c. 619, §1 (NEW) .]
SECTION HISTORY
1975, c. 726, §2 (NEW). 1979, c. 378, §7 (AMD). 1987, c. 728, §§1,2 (AMD). 1989, c. 748, §1 (AMD). 1991, c. 546, §14 (AMD). 1999, c. 449, §1 (AMD). 1999, c. 731, §Y1 (AMD). 2003, c. 619, §1 (AMD). 2009, c. 114, §1 (AMD).