Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 1101 (2026)

Purpose

✓ current as of May 2026
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It is declared that it is in the public interest to encourage the preservation of farmland and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the State to conserve the State's natural resources and to provide for the welfare and happiness of the inhabitants of the State, that it is in the public interest to prevent the forced conversion of farmland and open space land to more intensive uses as the result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their preservation as such farmland and open space land, and that the necessity in the public interest of the enactment of this subchapter is a matter of legislative determination.   [PL 1975, c. 726, §2 (NEW).]
SECTION HISTORY
PL 1975, c. 726, §2 (NEW).
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Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2001–2021 · leading case: Francis Small Heritage Trust, Inc. v. Town of Limington, 2014 ME 102 (Me. 2014).
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Francis Small Heritage Trust, Inc. v. Town of Limington, 2014 ME 102 (Me. 2014). “to the metropolitan areas of the State to conserve the State’s natural resources and to provide for the welfare and happiness of the inhabitants of the State, that it is in the public interest to prevent the forced conversion of farmland and open space land to more intensive…”
Roque Island Gardner Homestead Corp. v. Town of Jonesport, 2021 ME 21 (Me. 2021). · cites it 2× “36 M.R.S. § 1101 (2021). [¶31] It was inconsistent with that strong statement of purpose, declaring that taxation of farmland at its current use value is a “necessity in the public interest,” id.”
Cushing Nature & Pres. Ctr. v. Inhabs. of the Town of Cushing (Me. Super. Ct 2001). “Thus, the more specific statute which provides tax relief for property owners who wish to dedicate their land for conservation purposes, 36 M.RS.A. § 1101 ef seq., must prevail over the more ganutalived tax exemption statute for charitable or benevolent organizations which may,…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.