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| 1. Request for adjustment. A municipality that has experienced a | | sudden and severe disruption in its municipal valuation may request | | an adjustment to the equalized valuation determined by the State | | Tax Assessor under section 208. A municipality requesting an | | adjustment under this section must file a petition, with supporting | documentation, with the State Tax Assessor by the August 1st | preceding the October 1st when municipalities are notified | | 45 days following receipt of the annual notice of the proposed | | valuations of municipalities within each county as required under | | section 208. |
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| | | Sec. 10. 36 MRSA §1752, sub-§9-B, as amended by PL 1997, c. 557, Pt. | | D, §1 and affected by §4 and Pt. G, §1, is further amended to | | read: |
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| | | 9-B. Production. "Production" means an operation or | | integrated series of operations engaged in as a business or | | segment of a business that transforms or converts personal | | property by physical, chemical or other means into a different | | form, composition or character from that in which it originally | | existed. "Production" includes film production. |
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| | | "Production" includes manufacturing, processing, assembling and | | fabricating operations that meet the definitional requisites, | | including biological processes that are part of an integrated | | process of manufacturing organisms or microorganic materials | | through the application of biotechnology. |
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| | | "Production" does not include biological processes except as | | otherwise provided by this subsection, wood harvesting | | operations, the severance of sand, gravel, oil, gas or other | | natural resources produced or severed from the soil or water, or | | activities such as cooking or preparing drinks, meals, food or | food products by a retailer for retail sale. The foregoing are | examples of activities that are not included within the term | "production." |
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| | | Sec. 11. 36 MRSA §1752, sub-§11, as amended by PL 2003, c. 588, §3, is | | further amended to read: |
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| | | 11. Retail sale. "Retail sale" means any sale of tangible | | personal property or a taxable service in the ordinary course of | business for any purpose other than for resale, except resale as | a casual sale, in the form of tangible personal property | "Retail sale" also means any sale of a taxable service in the | ordinary course of business for any purpose other than for | resale, except resale as a casual sale. |
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| | | A. "Retail sale" includes: |
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