Sec. 1. 36 MRSA c. 918 is enacted to read:

CHAPTER 918

DAIRY FARM PROPERTY TAX REIMBURSEMENT

§6801.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Claim year.__"Claim year" means the 12 calendar months immediately preceding the date on which the eligible property taxes are assessed.

2.__Claimant.__"Claimant" means a person that makes a claim as a commercial dairy farm under this chapter.

3.__Commercial dairy farm.__"Commercial dairy farm" means a single taxable entity, including a sole proprietor, married couple, partnership or corporation, that:

A.__Held a dairy farm operating permit under Title 7, section 2902-A on the date of assessment and for at least 6 calendar months during the claim year;

B.__Produced and sold at least 10,000 pounds of milk products in each of 6 calendar months of the claim year;

C.__Was domiciled in this State throughout the claim year; and

D.__Was owned throughout the claim year exclusively by Maine residents if the entity is a corporation or partnership.

If a farm is sold during the claim year, the entity that owns or leases the dairy farm real estate on the date of assessment may qualify as a commercial dairy farm if its own experience when combined with that of its predecessor fulfills each of the above conditions.

4.__Dairy farm real estate.__"Dairy farm real estate" means those portions of real estate:

A.__That were owned by or leased to a commercial dairy farm on the date of the assessment and for at least 6 full calendar months of the claim year;