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deeds to the State Tax Assessor or delivery by the State Tax | | Assessor to the appropriate municipal assessor or to the Maine | | Land Use Regulation Commission or the Department of Human | | Services of "declarations of value" in accordance with section | | 4641-D. The State Tax Assessor may require entities | | requesting information pursuant to this paragraph other than | | municipal assessors to provide resources sufficient to cover | | the cost of providing the forms; |
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| | | Sec. 4. 36 MRSA §1760, sub-§16, as amended by PL 2003, c. 588, §6, is | | further amended to read: |
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| | | 16. Hospitals, research centers, churches and schools. Sales | | to incorporated hospitals, incorporated nonprofit nursing homes | | licensed by the Department of Human Services, incorporated |
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| | | nonprofit residential care facilities and incorporated nonprofit | | assisted housing programs for the elderly licensed by the | | Department of Human Services, incorporated nonprofit home health | | agencies certified under the United States Social Security Act of | | 1965, Title XVIII, as amended, incorporated nonprofit rural | | community health centers, incorporated nonprofit dental health | | centers, institutions incorporated as nonprofit corporations for | | the sole purpose of conducting medical research or for the | | purpose of establishing and maintaining laboratories for | | scientific study and investigation in the field of biology or | | ecology or operating educational television or radio stations, | | schools, incorporated nonprofit organizations or their affiliates | | whose purpose is to provide literacy assistance or free clinical | | assistance to children with dyslexia and regularly organized | | churches or houses of religious worship, excepting sales, storage | | or use in activities that are mainly commercial enterprises. |
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| | | Sec. 5. 36 MRSA §4305, as amended by PL 1997, c. 511, §14, is | | further amended to read: |
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| | | Every processor or shipper of wild blueberries shall obtain | certification from the State Tax Assessor annually | | processing or shipping wild blueberries. The assessor shall | | provide the applications for the certification, which must | | contain the name under which the processor or shipper is | | transacting business in the State, the place or places of | | business, the names and addresses of the persons constituting a | | firm or partnership and, if a corporation, the corporate name and | | names and addresses of its principal officers and agents in the | | State. A processor or shipper may not process or ship wild | | blueberries until the certification has been issued. | | Certification may be suspended or revoked by the assessor for | | failure to pay the tax imposed by section 4303 or for the filing |
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