Sec. 1. 36 MRSA §151, 2nd ¶, as amended by PL 2001, c. 583, §1, is further amended to read:

If a request for reconsideration is filed within the specified time period, the assessor shall reconsider the assessment or the determination. If the petitioner has so requested in the petition, the assessor shall hold an informal conference with the petitioner to receive additional information and to hear arguments regarding the protested assessment or determination. The assessor shall give the petitioner 10 working days' notice of the time and place of the conference. The conference may be held with less than 10 working days' notice if a mutually convenient time and place can be arranged. The reconsideration, with or without an informal conference, is not an "adjudicatory proceeding" within the meaning of that term in the Maine Administrative Procedure Act. If the requested reconsideration involves a denial or deemed denial of a refund claim, a refund claim with respect to which a conference has been requested under section 5280 or an assessment that is paid in full or part and the assessor fails to mail to the taxpayer a decision on the reconsideration within 9 months after the reconsideration request was filed, the taxpayer may elect but is not obligated to deem the request for reconsideration denied. The taxpayer elects to deem the reconsideration denied by filing in Superior Court a petition for review of the deemed denial. The deemed denial constitutes final agency action and is subject to court review as otherwise provided in this section. The taxpayer may not make the deemed denial election after either the assessor's reconsideration decision has been received by the taxpayer or the expiration of 9 4 years following the filing of the reconsideration request, whichever occurs first. Notwithstanding any other provision of law, any claim for credit or refund of any tax imposed under this Title is deemed denied 10 4 years after it was filed if the claim has not previously been allowed or denied as final agency action. A deemed denial constitutes final agency action.

Sec. 2. 36 MRSA §191, sub-§3-A is enacted to read:

3-A.__Additional restrictions for proprietary information provided to the assessor.__Information and materials provided in confidence to the assessor and used by the bureau for the purpose of preparing legislation or legislative analysis, including the preparation of fiscal notes on behalf of the Office of Fiscal and Program Review, are to be accorded the same confidentiality as established by this section for tax information.