Me. Stat. tit. 36 § 1140
Current through 131st (2023-2024) Legislature Chapter 684
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. [2007, c. 466, Pt. A, §58(NEW).]
36 M.R.S. § 1140