Page:Constitution of Maine 2013.pdf/33

 person in office, that the person may be admitted to a hearing in that person's own defense.

'''Section 6. Tenure of office.''' The tenure of all offices, which are not or shall not be otherwise provided for, shall be during the pleasure of the Governor.

'''Section 7. Valuation.''' While the public expenses shall be assessed on estates, a general valuation shall be taken at least once in 10 years.

'''Section 8. Taxation.''' All taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof.

1. Intangible property. The Legislature shall have power to levy a tax upon intangible personal property at such rate as it deems wise and equitable without regard to the rate applied to other classes of property.

2. Assessment of certain lands based on current use; penalty on change to higher use. The Legislature shall have power to provide for the assessment of the following types of real estate whenever situated in accordance with a valuation based upon the current use thereof and in accordance with such conditions as the Legislature may enact:
 * A. Farms and agricultural lands, timberlands and woodlands;
 * B. Open space lands which are used for recreation or the enjoyment of scenic natural beauty;
 * C. Lands used for game management or wildlife sanctuaries; and
 * D. Waterfront land that is used for or that supports commercial fishing activities.

In implementing paragraphs A, B, C and D, the Legislature shall provide that any change of use higher than those set forth in paragraphs A, B, C and D, except when the change is occasioned by a transfer resulting from the exercise or threatened exercise of the power of eminent domain, shall result in the imposition of a minimum penalty equal to the tax which would have been imposed over the 5 years preceding that change of use had that real estate been assessed at its highest and best use, less all taxes paid on that real estate over the preceding 5 years, and