CHAPTER 32
H.P. 867 - L.D. 1224
Emergency preamble. Whereas, Acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, several towns were ineligible for reimbursement for property tax loss resulting from classification under the tree growth tax law for program years 1997 and 1998 because their municipal valuation returns were not filed on time; and
Whereas, surplus funds are available in the appropriation for tree growth tax reimbursement in fiscal year 1998-99; and
Whereas, reimbursement for tree growth tax loss provides needed property tax relief; 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. Reimbursement for tree growth tax loss for 1997 and 1998 program years. Notwithstanding the Maine Revised Statutes, Title 36, section 578, the State Tax Assessor shall reimburse municipalities as provided in that section that were ineligible for reimbursement for program years 1997 and 1998 because the return required by Title 36, section 383 was not filed on time. For a municipality with a population of 2,000 or less, the payment must be reduced by $50 for the first late day plus $10 for each late day thereafter. For a municipality with a population of more than 2,000, the payment must be reduced by $100 for the first late day plus $20 for each late day thereafter. Reimbursement must be paid from any surplus remaining in the appropriation for tree growth tax reimbursement for fiscal year 1998-99. If the surplus is not sufficient to fund the full amount of reimbursement, payments must be prorated according to the amount available.
Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.
Effective June 9, 1999.
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