PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney.
An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2014-15
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas,  prompt determination and certification of the municipal cost components in the Unorganized Territory Tax District are necessary to the establishment of a mill rate and the levy of the Unorganized Territory Educational and Services Tax; and
Whereas,  in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. Municipal cost components for services rendered. In accordance with the Maine Revised Statutes, Title 36, chapter 115, the Legislature determines that the net municipal cost component for services and reimbursements to be rendered in fiscal year 2014-15 is as follows:

Audit - Fiscal Administration			$219,722	
					
Education			12,022,813	
					
Forest Fire Protection			150,000	
					
Human Services - General Assistance			55,750	
					
Property Tax Assessment - Operations			1,031,852	
					
Maine Land Use Planning Commission - Operations			523,019	
					
TOTAL STATE AGENCIES			$14,003,156	
					
County Reimbursements for Services:	
					
	Aroostook			$1,042,847	
	Franklin			991,854	
	Hancock			320,363	
	Kennebec			11,831	
	Oxford			1,185,959	
	Penobscot			1,020,403	
	Piscataquis			990,627	
	Somerset			1,441,824	
	Washington			839,105	
					
TOTAL COUNTY SERVICES		$7,844,813	
					
COUNTY TAX INCREMENT FINANCING DISTRIBUTIONS FROM FUND			

	Tax Increment Financing Payments			$3,100,000	
					
TOTAL REQUIREMENTS		$24,947,969	

COMPUTATION OF ASSESSMENT	
							
Requirements				$24,947,969	
							
Less Deductions:					
	General -					
		State Revenue Sharing	$100,000	
		Homestead Reimbursement	94,538	
		Miscellaneous Revenues	70,000	
		Transfer from undesignated fund balance	2,300,000	
							
TOTAL GENERAL DEDUCTIONS		$2,564,538	
							
	Educational -					
		Land Reserved Trust	$70,000	
		Tuition/Travel	105,077	
		United States Forestry Payment in Lieu of Taxes	0	
		Special - Teacher Retirement	148,378	
							
TOTAL EDUCATION DEDUCTIONS		$323,455	
							
TOTAL DEDUCTIONS		$2,887,993	
							
TAX ASSESSMENT		$22,059,976	
 
Emergency clause.  In view of the emergency cited in the preamble, this legislation takes effect when approved.
 
SUMMARY
This bill establishes municipal cost components for state and county services provided to the unorganized territory that would be paid for by a municipality. The municipal cost components constitute the property tax for the unorganized territory.