LD 783
pg. 5
Page 4 of 5 An Act To Make the Business Equipment Tax Reimbursement Program a Local Option ... LD 783 Title Page
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LR 746
Item 1
 
This bill allows a municipality to adopt a local option
business equipment tax reimbursement program in which the
municipality would reimburse the business for property taxes
paid on business equipment located in that municipality. The
municipality may reimburse any portion of the taxes paid, up to
100%. The municipality also may restrict the program to certain
types of business equipment, specific areas of the municipality
or certain types of business.

 
Taxes reimbursed pursuant to the local option reimbursement
program adopted by a municipality are not eligible for
reimbursement by the State.

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