LD 189
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LD 189 Title Page RESOLUTION, Proposing an Amendment to the Constitution of Maine To Provide Prop... Page 2 of 3
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LR 509
Item 1

 
Constitutional amendment. Resolved: Two thirds of each branch of the
Legislature concurring, that the following amendments 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. In implementing
paragraph D, the Legislature shall provide that it is the choice
of the municipality whether to allow the value of property listed
in paragraph D contained in that municipality to be based on
current use.


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