Title 36: TAXATION

Part 2: PROPERTY TAXES

Chapter 105: CITIES AND TOWNS

Subchapter 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND

§1140. Transfer of ownership

If land taxed under this subchapter is transferred to a new owner or owners, in order to maintain the classification, within one year of the date of transfer, the new owner or owners must file with the assessor a new application and a sworn statement indicating that the transferred parcel continues to meet the requirements of section 1132, subsection 11.   [PL 2007, c. 466, Pt. A, §58 (NEW).]

SECTION HISTORY

PL 2007, c. 466, Pt. A, §58 (NEW).