An Act To Allow Voluntary Payments in Lieu of Taxes in the Unorganized Territory
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §509 is enacted to read:
§ 509. Payment in lieu of taxes in unorganized territory
1. Payment in lieu of taxes in unorganized territory. An owner of property that is exempt from taxation under this chapter and is located in an unorganized territory may make a voluntary payment in lieu of taxes to the State Tax Assessor.
2. County unorganized territory fund. The State Tax Assessor shall deposit a payment in lieu of taxes in subsection 1 into the county unorganized territory fund under Title 30-A, section 7502, subsection 1 of the county in which the property exempt from taxes is located.
SUMMARY
This bill allows an owner of tax exempt property located in an unorganized territory to make a voluntary payment in lieu of taxes, which is required to be deposited into the county unorganized territory fund of the county in which the tax-exempt property is located to pay for municipal services in the unorganized territory.