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An Act To Strengthen the Farm and Open Space Tax Law
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1109, sub-§1-A  is enacted to read:
 
1-A.  Additions to existing farmland acreage.     An owner of farmland subject to taxation under this subchapter may add contiguous acreage to acreage previously classified as farmland under this subchapter if the owner demonstrates to the assessor that the acreage to be added separately meets the definition of "farmland" under section 1102, subsection 4 apart from the classified acreage to which it is to be added.
 
SUMMARY
This bill provides that a landowner with acreage classified under the farm and open space tax law who wishes to add contiguous acreage to a previously classified acreage must demonstrate to the assessor that the additional acreage separately meets the definition of "farmland" that is eligible for classification.