Sec. 12. 36 MRSA §193, as amended by PL 1997, c. 668, §18, is further amended to read:

§193. Returns; declaration covering perjury; submission of

returns and funds by electronic means

Any return, report or other document required to be made pursuant to this Title must contain a declaration, in a form prescribed by the State Tax Assessor, that the statements contained in the return, report or other document are true and made under the penalties of perjury. The assessor may allow the filing of a return or document by electronic data submission or by telephone. When an electronic tax return is filed by a taxpayer or with the taxpayer's permission, the filing of that return constitutes a sworn statement by the taxpayer, made under the penalties of perjury, that the tax liability shown on the return is correct. The assessor may also allow the payment of a tax or the refund of a tax by the electronic transfer of funds. In the case of a taxpayer that has $200,000 or more in annual withholding tax payments to the bureau or $400,000 or more in annual payments of any other single tax type, and in the case of payroll processing companies as defined in Title 10, chapter 222, the assessor may require payment or refund of a tax by electronic funds transfer. For the purposes of this section, "tax" includes unemployment insurance contributions required to be paid to the State pursuant to Title 26. An electronic funds transfer allowed or required by the assessor pursuant to this section is considered a return. The assessor may adopt rules to establish procedures necessary to implement the provisions of this section and shall adopt rules in the event that payment of taxes by electronic funds transfer is mandated. Any rule adopted pursuant to this section is considered a routine technical rule for the purposes of Title 5, chapter 375, subchapter II-A.

Sec. 13. 36 MRSA §578, sub-§1, as amended by PL 1997, c. 24, Pt. C, §4 and affected by §18, is further amended to read:

1. Organized areas. The municipal assessors or chief assessor of a primary assessing area shall adjust the State Tax Assessor's 100% valuation per acre for each forest type of their county by whatever ratio, or percentage of current just value, is then being applied to other property within the municipality to obtain the assessed values. Forest land in the organized areas, subject to taxation under this subchapter, must be taxed at the property tax rate applicable to other property in the