Sec. 1. 36 MRSA §651, sub-§1, ķE is amended to read:

E. The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of the limits of such public municipal corporation. This paragraph may not be construed to include water treatment plants, water filtration plants, water ozonization plants or any necessary fixtures, appurtenances or personal property of such plants.

SUMMARY

This bill excludes water treatment plants, water filtration plants, water ozonization plants and the fixtures and property of those plants from public property that is exempt from taxation, thus subjecting those plants to taxation.