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  126th MAINE LEGISLATURE | 
 
 
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  LD 430 | 
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  LR 852(03) | 
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  An Act To Amend
  the Laws Regarding Who May Appeal a Reconsideration Decision to the Maine
  Board of Tax Appeals | 
 
 
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  Fiscal Note for
  Bill as Engrossed with: 
    C "A" (S-13) | 
 
 
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  Committee: Taxation | 
 
 
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  | Fiscal Note | 
 
 
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  | No net fiscal impact | 
 
 
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  | Correctional
  and Judicial Impact Statements | 
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  Decreases the
  number of civil cases; 
    The loss of filing fees may also decrease General Fund revenue by minor
  amounts. | 
 
 
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  | Fiscal Detail
  and Notes | 
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  Lowering the
  dollar threshold for an appeal to be considered by the Maine Board of Tax
  Appeals from $5,000 to $1,000 would increase the number of appeals reviewed
  by the board.  Any additional costs and
  revenue from fees associated with this change can be absorbed by the board
  within existing budgeted resources.   | 
 
 
 
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