Sec. 1. 36 MRSA §574-C is enacted to read:

§574-C.__Employment of migrant workers

Notwithstanding any other provision of this subchapter, if the owner of a parcel containing forest land subject to valuation under this subchapter employs a migrant worker to work on that parcel of land, a penalty is imposed on the owner of the parcel equal to 25% of the taxes that would have been assessed on the first day of April for the year in which the owner employed a migrant worker had the parcel been assessed at its fair market value.__This section does not apply if the owner made a good faith effort to employ a worker who was not a migrant worker but was unsuccessful.__As used in this section, "migrant worker" means an individual who is employed in agricultural employment of a seasonal or other temporary nature, and who is required during that employment to be absent overnight from that worker's permanent place of residence.

SUMMARY

This bill imposes a penalty on an owner of a parcel of forest land assessed under the tree growth tax program who employs migrant workers when there are other workers available who are not migrant workers. The penalty is equal to 25% of the taxes that would have been assessed on the parcel had the parcel been assessed at its fair market value.