Subchapter 10 - FARM AND OPEN SPACE TAX LAW
- Section 1101 - Purpose
- Section 1102 - Definitions
- Section 1103 - Owner's application
- Section 1104 - Administration; regulations
- Section 1105 - Valuation of farmland
- Section 1106 - Powers and duties; State Tax Assessor (REPEALED)
- Section 1106-A - Valuation of open space land
- Section 1107 - Orders (REPEALED)
- Section 1108 - Assessment of tax
- Section 1109 - Schedule; investigation
- Section 1110 - Reclassification
- Section 1111 - Scenic easements and development rights
- Section 1112 - [Repealed] Recapture penalty (REPEALED)
- Section 1112-A - Mineral lands (REPEALED)
- Section 1112-B - Mineral lands subject to an excise tax
- Section 1112-C - Recapture penalty
- Section 1113 - Enforcement provision
- Section 1114 - Application
- Section 1115 - Transfer of portion of parcel of land
- Section 1116 - Reclassification and withdrawal in unorganized territory (REPEALED)
- Section 1117 - Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
- Section 1118 - Appeals and abatements
- Section 1119 - Valuation guidelines
- Section 1120 - Program promotion
- Section 1121 - Program monitoring