(2)__If the land was subject to the program for more than 10 years prior to the date of withdrawal, that percentage obtained by subtracting 1% from 30% for each full year beyond 10 years that the land was subject to the program prior to the date of withdrawal until a rate of 20% is reached.

Fair market value at the time of withdrawal is the assessed value of comparable land in the municipality or unorganized territory, as applicable, adjusted by the applicable certified assessment ratio.

2.__Recording; title affected.__When a penalty has been paid as required under subsection 1, the transaction must be recorded with the appropriate register of deeds.__Until such time as the penalty is paid, the title is not considered to be clear and unencumbered.

3.__Evasion.__A person who intentionally attempts to avoid or lower the penalty imposed by this section or who makes false statements in making an application under this subchapter is subject to prosecution under section 184-A.

§1137.__Application

1.__Buildings, etc.__Any building, mobile home or other thing affixed to classified land and that would be considered real estate under section 551 is subject to assessment and taxation in the same manner as if it were not on classified land.

2.__Change in land holdings.__Each addition to or reduction in classified land or a portion of classified land is subject to this subchapter.

3.__Effect on other laws.__Participation in the program does not preclude participation in other programs, such as, but not limited to, the Maine Tree Growth Tax Law or the farm and open space tax laws.

Sec. 2. Statutory referendum procedure; submission at statewide election; form of question; effective date. This Act takes effect when approved only for the purpose of permitting its submission to the legal voters of the State at a statewide election held on the Tuesday following the first Monday of November following passage of this Act. The municipal officers of this State shall notify the inhabitants of their respective cities, towns and plantations to meet, in the