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 does not apply to real estate, including buildings, their foundations and surrounding improvements.

SUMMARY

This bill clarifies the public property tax exemption, which is required as a result of the law court decision in Portland Water District v. Town of Standish, 1999 ME 161, by specifying that real estate, including buildings, foundations and surrounding improvements, is taxable.