| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §662 is enacted to read: |
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| §662.__Conservation easements; development rights not exempt |
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| | Notwithstanding sections 651 and 652, conservation easements | and development rights acquired after October 1, 2001 by any | entity are subject to taxation under this Part. |
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| | This bill provides that conservation easements and development | rights acquired after October 1, 2001 by any entity are subject | to property tax. |
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