Public Laws

124th Legislature

Second Regular Session


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Chapter 571

H.P. 1183 - L.D. 1671

PART WWW

Sec. WWW-1. 36 MRSA 271, sub-2, C, as enacted by PL 1985, c. 764, 8, is amended to read:

C.Promulgate rules in accordance with the Maine Administrative Procedure Act, Title 5, chapter 375, governing procedures before the board; and

Sec. WWW-2. 36 MRSA 271, sub-2, D, as enacted by PL 1985, c. 764, 8, is amended to read:

D.Administer oaths, take testimony, hold hearings, summon witnesses , and subpoena records, files and documents it considers necessary for carrying out its responsibilities . ; and

Sec. WWW-3. 36 MRSA 271, sub-2, E is enacted to read:

E. Charge fees for filing a petition for appeal with the board pursuant to subsection 10.

Sec. WWW-4. 36 MRSA 271, sub-3, as amended by PL 1993, c. 395, 9, is further amended to read:

3.Procedures. Appeals to the board must be commenced by filing a petition for appeal with the board and paying the appropriate filing fee if required pursuant to subsection 10. A copy of the petition must be mailed to the State Tax Assessor and to the assessor of the municipality where the property subject to appeal is located.

Sec. WWW-5. 36 MRSA 271, sub-3-A, as enacted by PL 1993, c. 395, 10, is amended to read:

3-A.Filing. Petitions for appeal , filing fees and all other papers required or permitted to be filed with the board must be filed with the secretary of the board. Filing with the secretary may be accomplished by delivery to the office of the board or by mail addressed to the secretary of the board. All papers to be filed that are transmitted by the United States Postal Service are deemed filed on the day the papers are deposited in the mail as provided in section 153. The secretary of the board shall place a petition for appeal that is filed without payment of the filing fee on the docket and shall notify the petitioner that the appeal will not be processed further without payment. Municipal appeals under section 272 are specifically exempted from the filing fee requirement.

Sec. WWW-6. 36 MRSA 271, sub-9 is enacted to read:

9. Property Tax Review Board Fund; funding. The Property Tax Review Board Fund is established to assist in funding the activities of the board pursuant to this subchapter. Any balance in the fund does not lapse but is carried forward to be expended for the same purposes in succeeding fiscal years. Filing fees collected pursuant to this section must be deposited in the fund, which is administered by the board. The funds must supplement and not supplant General Fund appropriations.

Sec. WWW-7. 36 MRSA 271, sub-10 is enacted to read:

10. Filing fees. The following fees are required for filing petitions for appeal with the board.
A. The filing fee for a petition for an appeal of current use valuation under the tree growth tax law, chapter 105, subchapter 2-A, the farm and open space tax law, chapter 105, subchapter 10, the working waterfront land law, chapter 105, subchapter 10-A or a petition for an appeal relating to section 2865 is $75.
B. The filing fee for a petition for an appeal relating to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater pursuant to sections 273, 843 and 844 is $150.

Sec. WWW-8. Appropriations and allocations. The following appropriations and allocations are made.

PROPERTY TAX REVIEW, STATE BOARD OF

Property Tax Review - State Board of 0357

Initiative: Allocates funds for the State Board of Property Tax Review from fees to be charged for appeals that are filed with the board.

OTHER SPECIAL REVENUE FUNDS 2009-10 2010-11
All Other
$500 $3,000
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OTHER SPECIAL REVENUE FUNDS TOTAL $500 $3,000

Sec. WWW-9. Application. This Part does not apply to any appeal pending or petition filed with the State Board of Property Tax Review prior to the effective date of this Act.

Office of the Revisor of Statutes
State House, Room 108
Augusta, ME 04333