Maine Code § 36-563

Forest land; policy
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It is declared to be the public policy of the State, by which all officials of the State and of its
municipal subdivisions are to be guided in the performance of their official duties, to encourage by the
maintenance of adequate incentive the operation of all forest lands on a sustained yield basis by their
owners, and to establish and maintain uniformity in methods of assessment for purposes of taxation
according to the productivity of the land, giving due weight in the determination of assessed value to
location and public facilities as factors contributing to advantage in operation.

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