126th MAINE LEGISLATURE
		LD 400		LR 934(01)
	An Act To Amend the Maine Tree Growth Tax Law
	Preliminary Fiscal Impact Statement for Original Bill
	Sponsor: Rep. Jones of Freedom
	Committee: Taxation
	Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
State Mandate - Unfunded
State Mandates
	Required Activity				Unit Affected	Local Cost
	Municipal assessors would be required to collect and process attestations from landowners that the harvesting of trees on their land will be performed by persons who are residents of the State and that forest products from the land will be processed by processors in the State.  Municipal assessors would also need to withdraw property from the Tree Growth program in cases of landowner failure to comply with the bill's requirements.				Municipality	Insignificant statewide
	The required local activities in this bill may represent a State mandate pursuant to the Constitution of Maine.  Unless General Fund appropriations are provided to fund at least 90% of the additional costs or a Mandate Preamble is amended to the bill and two-thirds of the members of each House vote to exempt this mandate from the funding requirement, municipalities may not be required to implement these changes.
Fiscal Detail and Notes
	The State Tax Assessor will collect and process attestations from landowners owning property in the unorganized territory.  Any costs to Maine Revenue Services are expected to be minor and can be absorbed within existing budgeted resources.