18                    DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES

 

125                  BUREAU OF REVENUE SERVICES

 

Chapter 202:  TREE GROWTH TAX LAW VALUATIONS - 2013

 

SUMMARY: Title 36, M.R.S.A., section 576 requires that the State Tax Assessor establish the 100% valuation per acre for each forest type by economic region for parcels classified under the Tree Growth Tax Law for tax year 2013.

 

 

.01       Tree Growth Tax Law Valuation Schedule - 2013

 

 

COUNTY                     SOFTWOOD            MIXED WOOD           HARDWOOD

 

Androscoggin                     416.00                         319.00                         231.00

 

Aroostook                          119.00                         122.00                         128.00

 

Cumberland                       416.00                         319.00                         231.00

 

Franklin                              292.00                         220.00                         219.00

 

Hancock                             124.00                         126.00                         113.00

 

Kennebec                           333.00                         264.00                         174.00

 

Knox                                  333.00                         264.00                         174.00

 

Lincoln                               333.00                         264.00                         174.00

 

Oxford                               292.00                         220.00                         219.00

 

Penobscot                           124.00                         126.00                         113.00

 

Piscataquis                         119.00                         122.00                         128.00

 

Sagadahoc                          416.00                         319.00                         231.00

 

Somerset                            119.00                         122.00                         128.00

 

Waldo                                333.00                         264.00                         174.00

 

Washington                        124.00                         126.00                         113.00

 

York                                   416.00                         319.00                         231.00

 

STATUTORY AUTHORITY: 36 M.R.S.A §576

 

EFFECTIVE DATE:

                October 14, 1980

 

AMENDED:

                October 1, 1981

                October 1, 1982

                October 5, 1983

                October 5, 1984

                April 1, 1985

                October 6, 1985

                October 1, 1986

                October 1, 1987

                October 1, 1988

                October 1, 1989

                October 1, 1990

                November 5, 1991

                October 26, 1992

                June 13, 1994

                February 18, 1995

                August 16, 1995

 

EFFECTIVE DATE (ELECTRONIC CONVERSION):

                May 1, 1996

 

AMENDED:

                August 28, 1996

 

NON-SUBSTANTIVE CORRECTION:

                September 23, 1996 - “CF” corrected to “OF” in name of Department, top of first page.

 

AMENDED:

                January 10, 1998

                January 26, 1999

                February 7, 2000

                January 1, 2001

                December 10, 2001

                January 8, 2003 – filing 2003-2

 

CORRECTIONS:

                January 30, 2003

 

AMENDED:

                November 4, 2003 – filing 2003-388

                December 7, 2004 – filing 2004-577

                January 30, 2006 – filing 2006-47

                January 27, 2007 – filing 2007-24

 

REPEALED AND REPLACED:

                March 9, 2008 – filing 2008-96

                April 5, 2009 – filing 2009-142

                February 24, 2010 – filing 2010-46

                February 14, 2011 – filing 2011-53

                April 15, 2012 – filing 2012-104

                March 19, 2013 – filing 2013- 063