Sec. H-1. 36 MRSA §457, sub-§2, as amended by PL 1999, c. 731, Pt. W, §1, is further amended to read:
2. Tax imposed. A state tax is imposed on telecommunications personal property at the rate of 27 mills times the just value of the property for assessments made before December 31, 2002 2003. Just value and ownership of the property must be determined as of the April 1st preceding the assessment. For assessments made after December 31, 2002 2003, the rate of tax is:
A. For assessments made in 2003 2004, 26 mills;
B. For assessments made in 2004 2005, 25 mills;
C. For assessments made in 2005 2006, 24 mills;
D. For assessments made in 2006 2007, 23 mills;
E. For assessments made in 2007 2008, 22 mills;
F. For assessments made in 2008 2009, 21 mills; and
G. For assessments made in 2009 2010 and subsequent years, 20 mills.
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