4-B.__Distribution of Disproportionate Tax Burden Fund.__The Treasurer of State shall transfer the balance in the Disproportionate Tax Burden Fund on the 20th day of each month.__ Money in the Disproportionate Tax Burden Fund must be distributed to each municipality in proportion to the product of the population of the municipality multiplied by the disproportionate tax burden of the municipality.

Sec. 5. 30-A MRSA §5681, sub-§5, as amended by PL 1999, c. 528, §1, is repealed and the following enacted in its place:

5.__Transfers to funds.__On the last day of each month, beginning July 31, 2000, the Treasurer of State shall transfer to the Local Government Fund an amount equal to 5.3% of the receipts from the taxes imposed under Title 36, Parts 3 and 8 and credited to the General Fund without any reduction.__Any amounts transferred to the Local Government Fund in excess of the annual growth ceiling must be transferred to the Disproportionate Tax Burden Fund.

Sec. 6. 36 MRSA §1102, sub-§4, as amended by PL 1999, c. 449, §1, is further amended to read:

4. Farmland. "Farmland" means any tract or tracts of land, including woodland and wasteland, of at least 5 2 contiguous acres on which farming or agricultural activities, either by the owner or a lessee, have produced contributed to a gross annual farming income of at least $2,000 per year in one of the 2, or 3 of the 5, calendar years preceding the date of application for classification. The farming or agricultural activity and income derived from that activity may be achieved by either the owner or a lessee.

Gross income as used in this section includes the value of commodities produced for consumption by the farm household. Any applicant for assessment under this subchapter bears the burden of proof as to the applicant's qualification.

Sec. 7. 36 MRSA §1105, first ¶, as amended by PL 1993, c. 452, §7, is further amended to read:

The municipal assessor, chief assessor or State Tax Assessor for the unorganized territory shall establish the 100% valuation per acre based on the current use value of farmland used for agricultural or horticultural purposes. The values established must be based are guided by the Department of Agriculture, Food