9.__Enforcement.__In the event a school administrative unit makes appropriations in violation of this section, the commissioner may require the unit to adjust its appropriation limit downward in an amount equal to the illegal appropriation and may impose such other penalties as the Legislature may provide.

PART D

Sec. D-1. 30-A MRSA §706-A is enacted to read:

§706-A.__Limitation on appropriations

1.__Appropriation limit established.__Notwithstanding any other provision of law, a county may not in any fiscal year make an appropriation, including an appropriation to reserves, except as otherwise provided in this section when such an appropriation is funded by an assessment on its member municipalities and when the appropriation would cause the county to exceed its assessment limit for the fiscal year.__A county's assessment limit for any fiscal year must be set at its assessment limit for the prior fiscal year multiplied by the following sum: one plus the income growth factor set forth in subsection 3 plus the annual property growth factor for its member municipalities.__The annual property growth factor for member municipalities is a fraction whose denominator is the total combined valuation of all the member municipalities for the tax year associated with the county's fiscal year and whose numerator is the total combined increase in the assessed valuation of any real or personal property in all the member municipalities during the prior tax year that may become subject to taxation for the first time, may be taxed as a separate parcel for the first time during the current tax year or has had an increase in its assessed valuation over the prior year's valuation as a result of improvements to or expansion of the property. In establishing the property growth