(Title 36, M.R.S.A. Sections 571-584A PL 1995, c. 236 amd.)
As a matter of public policy, the State of Maine has set up a Tree Growth category of property which values land according to rates established by the State rather than market value. A property owner who wishes to maintain land for the planting, culture, and continuous harvesting of trees may apply for a Tree Growth classification. The owner should be intent on actual long-term tree cultivation as any change in use triggers a hefty penalty tax.
To apply, a landowner should