CHAPTER 625

H.P. 1326 - L.D. 1804

An Act To Clarify Property Eligible for Reimbursement

of Property Taxes under the Business Equipment Tax

Reimbursement Program

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §6652, sub-§1-B, ¶¶A and B, as enacted by PL 1997, c. 24, Pt. C, §14, are amended to read:

A. Office furniture, including, without limitation, tables, chairs, desks, bookcases, filing cabinets and modular office partitions; and

B. Lamps and lighting fixtures.; and

Sec. 2. 36 MRSA §6652, sub-§1-B, ¶C is enacted to read:

C.__All gambling machines or devices, including, but not limited to, electronic video machines, specifically designed or manufactured for use in the operation of any gambling or wagering activity.__As used in this paragraph, "gambling machine or device" means any device, machine, paraphernalia or equipment that is used or usable in the playing phases of any gambling activity, whether that activity consists of gambling between persons or gambling by a person involving the playing of a machine, including equipment used in the playing phases of lottery schemes.__"Electronic video machine" has the same meaning as in Title 17, section 330, subsection 1-A.

Sec. 3. Application. This Act applies to property tax years beginning on or after April 1, 2004.