Property Ownership

Maine's Open Space Tax Law provides tax relief for land enrolled in which of the following uses?

AIndustrial parks and commercial zones
BFarmland, tree growth, and open space✓ Correct
CResidential subdivisions with green space
DAny property with a conservation restriction

Explanation

Maine's current use taxation programs (Farmland, Tree Growth, Open Space) provide reduced property tax assessments for qualifying land used for agriculture, timber production, or open space preservation.

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