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located in a retail sales facility exceeding 100,000 square feet of | | interior customer selling space and used primarily in a retail | | sales activity, unless the facility is owned by a business whose | | Maine-based operation derives less than 50% of its total annual | | revenue on a calendar-year basis from sales that are subject to | | Maine sales tax.__This subsection applies to property tax years | | beginning after April 1, 2006.__Property affected by this | | subsection that was eligible for reimbursement pursuant to this | | chapter for property taxes paid for the 2006 property tax year is | | grandfathered into the program and continues to be eligible for | | reimbursement to the extent permitted by this chapter as it existed | | on April 1, 2006, unless that property subsequently becomes | | ineligible. |
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| | | Sec. BBB-3. 36 MRSA §6655, as enacted by PL 1995, c. 368, Pt. FFF, | | §2, is amended to read: |
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| | | The State Tax Assessor shall prescribe forms for the notice of | | claim and statement of the assessor or assessors provided in | | section 6653 and the claim for reimbursement, with instructions, | | and make those forms available to taxpayers and taxing | | jurisdictions. The forms must include a checkoff to indicate if | | the applicant is also receiving tax increment financing. |
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| | | Sec. BBB-4. 36 MRSA §6656, as amended by PL 2001, c. 714, Pt. BB, | | §2 and affected by §4, is further amended to read: |
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| | | Except as provided in section 6652, subsection 3, upon receipt | | of a timely and properly completed claim for reimbursement, the | | State Tax Assessor shall certify that the claimant is eligible | for reimbursement and shall pay the amount claimed from the | General Fund | | within 90 days after receipt of the claim, whichever is later. | | For those claims for which payments are withheld pursuant to | | section 6652, subsection 3, reimbursement must be paid within 90 | | days after the assessor receives notification under that | | subsection that the report has been received. |
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| | | Notwithstanding any other provision of law, the State Tax | | Assessor shall determine the benefit for each claimant under this | | chapter and certify the amount to the State Controller to be | | transferred to the Business Equipment Tax Reimbursement reserve | | account established, maintained and administered by the State | | Controller from General Fund undedicated revenue within the | | individual income tax category.__The assessor shall pay the |
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