P. All items of individually owned personal property with a just value of less than $1,000, except:

(1) Items used for industrial or commercial purposes; and

(2) Vehicles and camp trailers as defined in section 1481 not subject to an excise tax; and

Sec. 17. 36 MRSA §655, sub-§1, ¶S, as enacted by PL 1983, c. 555, §1, is amended to read:

S. Mining property as provided in section 2854.; and

Sec. 18. 36 MRSA §655, sub-§1, ¶T is enacted to read:

T.__All property described in section 6651, subsection 3 that would first be subject to taxation under this chapter after April 1, 2004.

Sec. 19. 36 MRSA c. 105, sub-c. 4-B, as amended, is repealed.

Sec. 20. 36 MRSA §709, as amended by PL 1975, c. 651, §7, is further amended to read:

§709. Assessment and commitment

The assessors shall assess upon the estates in their municipality all taxes for public education from kindergarten to grade 12 in accordance with subchapter 1-A and all municipal taxes and their due proportion of any state or county tax payable during the municipal year for which municipal taxes are being raised, make perfect lists thereof and commit the same, when completed and signed by a majority of them, to the tax collector of their municipality, if any, otherwise to the sheriff of the county or his the sheriff's deputy, with a warrant under their hands, in the form prescribed by section 753.

Sec. 21. 36 MRSA §709-A, first ¶, as amended by PL 1973, c. 788, §184, is further amended to read:

The municipal officers after receipt of the valuation lists from the primary assessing areas shall assess upon the estates in their municipality all taxes for public education from kindergarten to grade 12 in accordance with subchapter 1-A and