LD 38
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LD 38 Title Page RESOLUTION, Proposing an Amendment to the Constitution of Maine to Protect the ... Page 2 of 2
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LR 60
Item 1

 
Constitutional amendment. Resolved: Two thirds of each branch of the
Legislature concurring, that the following amendment to the
Constitution of Maine be proposed:

 
Constitution, Art. IX, §8, sub-§2 is amended to read:

 
2. Assessment of certain lands based on current use;
penalty on change to higher use. The Legislature shall have
power to provide for the assessment of the following types of
real estate whenever situated in accordance with a valuation
based upon the current use thereof and in accordance with such
conditions as the Legislature may enact:

 
A. Farms and agricultural lands, timberlands and
woodlands;

 
B. Open space lands which are used for recreation or the
enjoyment of scenic natural beauty; and

 
C. Lands used for game management or wildlife
sanctuaries.; and

 
D.__Waterfront land and structures used primarily for
commercial fishing purposes, including, but not limited
to, access, dockage, processing, vessel and gear storage
and the purchase of marine products from a person who
fishes commercially.

 
In implementing paragraphs A, B and, C and D, the
Legislature shall provide that any change of use higher than
those set forth in paragraphs A, B and, C and D, except when
the change is occasioned by a transfer resulting from the
exercise or threatened exercise of the power of eminent
domain, shall result in the imposition of a minimum penalty
equal to the tax which would have been imposed over the 5
years preceding that change of use had that real estate been
assessed at its highest and best use, less all taxes paid on
that real estate over the preceding 5 years, and interest,
upon such reasonable and equitable basis as the Legislature
shall determine. Any statutory or constitutional penalty
imposed as a result of a change of use, whether imposed before
or after the approval of this subsection, shall be determined
without regard to the presence of minerals, provided that,
when payment of the penalty is made or demanded, whichever
occurs first, there is in effect a state excise tax which
applies or would apply to the mining of those minerals.

 
; and be it
further

 
Constitutional referendum procedure; form of question; effective date. Resolved: That
the municipal officers of this State shall notify the
inhabitants of their respective cities, towns and plantations


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