Maine Code § 36-576-B

Discount factor and capitalization rate
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The percentage factor by which the growth rates set by the State Tax Assessor pursuant to section
576 must be reduced to reflect the growth that can be extracted on a sustained basis is 10%. The
capitalization rate applied to the value of the annual net wood production pursuant to section 576 is
8.5%. [PL 1997, c. 504, §7 (RPR).]

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