Title 36: TAXATION

Part 2: PROPERTY TAXES

Chapter 105: CITIES AND TOWNS

Subchapter 10: FARM AND OPEN SPACE TAX LAW

§1103. Owner's application

An owner of farmland or open space land may apply for taxation under this subchapter by filing with the assessor the schedule provided for in section 1109. The election to apply requires the written consent of all owners of an interest in that farmland or open space land.   [PL 2007, c. 438, §26 (AMD).]

SECTION HISTORY

PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §2 (AMD). PL 1987, c. 728, §3 (AMD). PL 2007, c. 438, §26 (AMD).