Sec. 1. 36 MRSA §655, sub-§1, ¶L, as amended by PL 1991, c. 546, §9, is further amended to read:

L. Registered snowmobiles as defined in Title 12, section 7821, subsection 5.;

Sec. 2. 36 MRSA §655, sub-§1, ¶N, as repealed and replaced by PL 1973, c. 592, §13, is amended to read:

N. Water pollution control facilities and air pollution control facilities as defined in section 656, subsection 1, paragraph E.;

Sec. 3. 36 MRSA §655, sub-§1, ¶P, as amended by PL 1997, c. 24, Pt. U, §1, is further amended to read:

P. All items of individually owned personal property with a just value of less than $1,000, except:

(1) Items used for industrial or commercial purposes; and

(2) Vehicles and camp trailers as defined in section 1481 not subject to an excise tax; and

Sec. 4. 36 MRSA §655, sub-§1, ¶S, as enacted by PL 1983, c. 555, §1, is amended to read:

S. Mining property as provided in section 2854.; and

Sec. 5. 36 MRSA §655, sub-§1, ¶T is enacted to read:

T.__Any part of a fish passage facility constructed or maintained in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources.

Sec. 6. 36 MRSA §656, sub-§1, ¶K is enacted to read:

K.__Fish passage facilities constructed or maintained in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources.

Sec. 7. 36 MRSA §2014, first ¶, as enacted by PL 1983, c. 560, §§4 and 6, is amended to read:

Taxes on the sale or use of materials used in the construction or maintenance of fish passage facilities in