An Act To Amend the Reporting Requirements for the Business Equipment Tax Exemption
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, changes made by the First Regular Session of the 126th Legislature to the business equipment tax exemption program will affect the reporting of information by taxpayers beginning April 1, 2014; and
Whereas, some of the information that taxpayers claiming an exemption under the program are required to report is proprietary information that could subject the taxpayers to financial harm if released publicly; and
Whereas, this legislation protects that proprietary information and needs to take effect as soon as possible to prevent harm to businesses; 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,
Sec. 1. 36 MRSA §693, sub-§1, as amended by PL 2013, c. 368, Pt. O, §7 and affected by §12 and c. 385, §§2 and 3, is further amended to read:
All notices and requests provided pursuant to this subsection must be made by personal delivery or certified mail and must conspicuously state the consequences of the taxpayer's failure to respond to the notice or request in a timely manner.
If an exemption has already been accepted and the State Tax Assessor subsequently determines that the property is not entitled to exemption, a supplemental assessment must be made within 3 years of the original assessment date with respect to the property in compliance with section 713, without regard to the limitations contained in that section regarding the justification necessary for a supplemental assessment.
If the taxpayer fails to provide sufficient information as may be required under this subsection, the taxpayer may not obtain an exemption under this subchapter for that tax year.
Sec. 2. 36 MRSA §693, sub-§4, as enacted by PL 2013, c. 368, Pt. O, §8 and affected by §12 and c. 385, §§2 and 3, is repealed.
Sec. 3. 36 MRSA §694, sub-§1, as amended by PL 2013, c. 368, Pt. O, §9 and affected by §12 and c. 385, §§2 and 3, is further amended to read:
Sec. 4. 36 MRSA §694, sub-§2, ¶B, as amended by PL 2013, c. 368, Pt. O, §10 and affected by §12 and c. 385, §§2 and 3, is further amended to read:
Sec. 5. 36 MRSA §706, as amended by PL 1981, c. 30, §§1 and 2, is further amended to read:
§ 706. Taxpayers to list property, notice, penalty, verification
Before making an assessment, the assessor or assessors, the chief assessor of a primary assessing area or the State Tax Assessor in the case of the unorganized territory may give seasonable notice in writing to all persons liable to taxation or qualifying for exemption pursuant to subchapter 4-C in the municipality, primary assessing area or the unorganized territory to furnish to the assessor or assessors, chief assessor or State Tax Assessor true and perfect lists of all their estates , not by law exempt from taxation, of which they were possessed on the first day of April of the same year.
The notice to owners may be by mail directed to the last known address of the taxpayer or by any other method that provides reasonable notice to the taxpayer.
If notice is given by mail and the taxpayer does not furnish the list, he the taxpayer is barred of his the right to make application to the assessor or assessors, chief assessor or State Tax Assessor or any appeal therefrom from an application for any abatement of his those taxes, unless he the taxpayer furnishes the list with his the application and satisfies them the assessing authority or authority to whom an appeal is made that he the taxpayer was unable to furnish it the list at the time appointed.
The assessor or assessors, chief assessor or State Tax Assessor may require the person furnishing the list to make oath to its truth, which oath any of them may administer , and may require him to answer in writing all proper inquiries as to the nature, situation and value of his property liable to be taxed in the State; and a refusal or neglect to answer such inquiries and subscribe the same bars an appeal, but such list and answers shall not be conclusive upon the assessor or assessors, chief assessor or the State Tax Assessor.
The assessor or assessors, chief assessor or State Tax Assessor may require the taxpayer to answer in writing all proper inquiries as to the nature, situation and value of the taxpayer's property liable to be taxed in the State or subject to exemption pursuant to subchapter 4-C. As may be reasonably necessary to ascertain the value of property according to the income approach to value pursuant to the requirements of section 208-A or generally accepted assessing practices, these inquiries may seek information about income and expenses, manufacturing or operational efficiencies, manufactured or generated sales price trends or other related information. A taxpayer has 30 days from receipt of such an inquiry to respond. Upon written request, a taxpayer is entitled to a 30-day extension to respond to the inquiry and the assessor may at any time grant additional extensions upon written request. Information provided by the taxpayer in response to an inquiry that is proprietary information, and clearly labeled by the taxpayer as proprietary and confidential information, is confidential and is exempt from the provisions of Title 1, chapter 13. An assessor of the taxing jurisdiction may not allow the inspection of or otherwise release such proprietary information to anyone other than the State Tax Assessor, who shall treat such proprietary information as subject to section 191, subsection 1, except that the exemption provided in section 191, subsection 2, paragraph I does not apply to such proprietary information. As used in this subsection, "proprietary information" means information that is a trade secret or production, commercial or financial information the disclosure of which would impair the competitive position of the person submitting the information and would make available information not otherwise publicly available and information protected from disclosure by federal or state law or regulations. A person who knowingly violates the confidentiality provisions of this paragraph commits a Class E crime.
A taxpayer's refusal or neglect to answer inquiries bars an appeal, but the answers are not conclusive upon the assessor or assessors, chief assessor or State Tax Assessor.
If the assessor or assessors, chief assessor or the State Tax Assessor fail to give notice by mail, the taxpayer is not barred of his the right to make application for abatement provided that ; however, upon demand the taxpayer shall answer in writing all proper inquiries as to the nature, situation and value of his the taxpayer's property liable to be taxed in the State ; and a . A taxpayer's refusal or neglect to answer the inquiries and subscribe the same bars an appeal, but the list and answers shall are not be conclusive upon the assessor or assessors, chief assessor or the State Tax Assessor.
Sec. 6. PL 2013, c. 368, Pt. O, §11, as repealed and replaced by PL 2013, c. 385, §1 and affected by §3, is repealed.
Sec. 7. Application. This Act applies to property tax years beginning on or after April 1, 2014.
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.