B.__Emergency tax revenue may be spent only after other available reserves are depleted and must be refunded 180 days after the emergency ends if not spent on the emergency; and

C.__The tax must be submitted for approval by the voters at the next statewide or districtwide election.

2.__Absence of approval.__If not approved by the voters as provided in this section, an emergency tax expires 30 days following the election.

Individual or class action lawsuits may be filed to enforce this chapter and must be given the highest civil priority for resolution.__Successful plaintiffs are allowed costs and reasonable attorney's fees, but a district is not unless a suit against it is ruled frivolous.__Revenue collected, kept or spent in conflict with this chapter for 4 full fiscal years before a suit is filed must be refunded with 10% annual simple interest from the initial conduct.

Sec. 10. 5 MRSA §13063-C, sub-§4, ¶B, as amended by PL 2005, c. 2, Pt. A, §9 and affected by §14, is further amended to read:

B. Notwithstanding section 1585, any balance remaining in the program after July 31, 2007 must be transferred to the Maine Budget Stabilization Fund as established in section 1532 1521.

Sec. 11. 25 MRSA §1612, sub-§7, as amended by PL 2005, c. 2, Pt. A, §12 and affected by §14, is further amended to read:

7. Payment from the Maine Budget Stabilization Fund. Benefits are payable from the Maine Budget Stabilization Fund as provided in Title 5, section 1532, subsection 6 1521.

Sec. 12. 36 MRSA §3321, sub-§5 is enacted to read:

5.__Voter approval.__Beginning on the July 1st following the effective date of this subsection, a change in the rate of excise tax resulting from the adjustment required in subsection 1 may only take effect if approved by a majority of the voters at a regular or special election.