‘ 1. Legislative intent and purpose. The State, through the Maine Tree Growth Tax Law, has encouraged forest landowners to retain and improve their holdings of forest lands upon the tax rolls of the State and has promoted better forest management by appropriate tax measures in order to protect this unique economic and recreational resource. This subsidization by the State of property taxes on parcels of land enrolled under the Maine Tree Growth Tax Law demonstrates the interest of the State in the land of the State.
As the holder of the 2nd-largest amount of land in this State and a significant market participant in timber operations, the State has an active interest in ensuring that large parcels of land that the State has subsidized remain available for logging and recreational activities, if feasible.
It is the intent of the Legislature to further the purpose of this subchapter by acquiring, so far as is practicable and appropriate, significant forest land that is being sold, to ensure the protection of this economic and recreational state resource.’