H.P. 1077 - L.D. 1524
An Act to Include the Income of a Lessee for the Purpose of Determining Eligibility in Farm and Open Space Tax Laws
Mandate preamble. This measure requires one or more local units of government to expand or modify activities so as to necessitate additional expenditures from local revenues but does not provide funding for at least 90% of those expenditures. Pursuant to the Constitution of Maine, Article IX, Section 21, two thirds of all of the members elected to each House have determined it necessary to enact this measure.
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1102, sub-§4, as amended by PL 1987, c. 728, §1, is further amended to read:
4. Farmland. "Farmland" means any tract or tracts of land, including woodland and wasteland, of at least 5 contiguous acres on which farming or agricultural activities, either by the owner or a lessee, have produced a gross income of at least $2,000 per year in one of the 2, or 3 of the 5, calendar years preceding the date of application for classification.
Gross income as used in this section includes the value of commodities produced for consumption by the farm household. Any applicant for assessment under this subchapter bears the burden of proof as to his the applicant's qualification.
Effective September 18, 1999, unless otherwise indicated.
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