3.__Method of assessment. The special assessments must be included in the next annual warrant to the tax collector of the municipality for collection and must be collected in the same manner as state, county and municipal taxes are collected.

4.__Annual report.__The municipality's annual report must record the progress of implementing the improvements to the capital improvement district. At a minimum, the annual report must include:

A.__The boundaries of the capital improvement district;

B.__The public elements of the capital improvement district;

C.__The improvements to the capital improvement district made by the municipality; and

D.__The total cost of those improvements, the schedule of the assessed shares and contingency fees against the property located within the district to pay for the improvements and the degree to which those assessed shares and contingency fees have been collected.

§5215.__Dissolution of capital improvement district

A capital improvement district created under this chapter may not be dissolved until the debt created by the improvements is finally discharged and the special assessments levied for the purpose of providing for those improvements have been paid or otherwise satisfied.__The municipal officers shall dissolve a capital improvement district upon certification of the discharge of debt. The certification of the discharge of debt must be presented to the municipal officers by the municipal treasurer. At a minimum, the certification must include an attestation by the municipal treasurer that all assessed shares levied for the improvements in a capital improvement district have been paid in full or a property tax lien has been recorded in the registry of deeds.

Sec. A-30. 30-A MRSA c. 206, as enacted by PL 2001, c. 521, §1, is repealed.

Sec. A-31. 34-A MRSA §1205, as amended by PL 2001, c. 667, Pt. C, §19, is repealed.