Amend the bill in Part A by striking out all of sections 7 and 8 and inserting the following:
‘Sec. A-7. 36 MRSA §555 is amended to read:
A tenant in common or a joint tenant may be considered sole owner for the purposes of taxation, unless he the tenant notifies the assessors assessor on or before April 1st in the year in which a separate assessment is first requested what his the tenant's interest is ; but when a tax is assessed on lands owned or claimed to be owned in common, or in severalty, any person may furnish the tax collector and provides an accurate description of his the tenant's interest in the land and pay his proportion of such tax; and thereafter his land or interest shall be free of all lien created by such tax property on a form provided by the State Tax Assessor.’
Amend the bill in Part A by striking out all of section 13.
Amend the bill in Part B by striking out all of section 1.
Amend the bill in Part B in section 6 in paragraph B in subparagraph (3) in the 4th line (page 11, line 35 in L.D.) by striking out the following: " pickup" and inserting the following: 'pickup'
Amend the bill in Part B in section 7 in paragraph A in subparagraph (4) in the 2nd line (page 13, line 14 in L.D.) by inserting after the following: " or of a" the following: ' pickup'
Amend the bill in Part B by striking out all of section 8.
Amend the bill in Part B in section 14 in subsection 1-C in the first line (page 17, line 9 in L.D.) by striking out the following: " Activities exempt." and inserting the following: ' Certain activities.'
Amend the bill in Part B in section 20 in the first 2 lines (page 18, lines 29 and 30 in L.D.) by striking out the following: "as amended by PL 2017, c. 409, Pt. D, §2, is repealed and the following enacted in its place:" and inserting the following: 'as amended by PL 2019, c. 231, Pt. A, §10, is repealed and the following enacted in its place:'
Amend the bill in Part B in section 20 in §1811 in subsection 1 in paragraph D in subparagraph (4) in the 2nd line (page 20, line 14 in L.D.) by inserting after the following: " of a" the following: ' pickup'
Amend the bill in Part B in section 20 in §1811 in subsection 1 in paragraph D by striking out all of subparagraph (5) (page 20, lines 18 to 22 in L.D.) and inserting the following:
‘ (5) Ten percent on the value of adult use marijuana, adult use marijuana products and, if sold by a person to an individual who is not a qualifying patient, marijuana and marijuana products beginning on the first day of the calendar month in which adult use marijuana and adult use marijuana products may be sold in the State by a marijuana establishment licensed to conduct retail sales pursuant to Title 28-B, chapter 1.
Amend the bill in Part B by striking out all of section 26.
Amend the bill in Part B in section 27 in the 2nd line (page 22, line 14 in L.D.) by inserting after the following: "paragraph B;" the following: 'and'
Amend the bill in Part B in section 27 in the 3rd line (page 22, line 15 in L.D.) by striking out the following: "and subsection 17-B;"
Amend the bill in Part C in section 3 in subsection 11-B in the 2nd line (page 22, line 31 in L.D.) by striking out the following: " the tax" and inserting the following: ' tax'
Amend the bill in Part E in section 1 in paragraph HHH in the 2nd line (page 29, line 10 in L.D.) by striking out the following: " commissioner's" and inserting the following: ' commission's'
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
SUMMARY
This amendment makes the following changes to the bill.
1. It requires an owner of a partial interest in property requesting a separate assessment to notify the assessor by April 1st of the year in which the separate assessment is requested.
2. It strikes from the bill a provision removing the 15,000-acre limitation on the amount of land that a single taxpayer may have classified under the farm and open space tax program.
3. It strikes from the bill a provision that would remove the requirement that benevolent and charitable organizations be incorporated in Maine to qualify for a property tax exemption.
4. It removes from the bill provisions that would change the sales tax treatment of box trucks purchased for short-term rental.
5. It strikes from the bill a provision terminating and repealing the rental vehicle excise tax reimbursement.
6. It makes technical changes to clarify several provisions in the bill.
FISCAL NOTE REQUIRED
(See attached)