CHAPTER 72

S.P. 191 - L.D. 551

An Act To Suspend Property Tax Abatement Appeals When the

Taxpayer Fails To Pay Taxes

Emergency preamble. Whereas, Acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and

Whereas, there are currently property tax abatement appeals before the State Board of Property Tax Review that would be affected by this legislation; and

Whereas, the municipalities involved in these appeals are significantly affected by the failure of significant taxpayers to make current tax payments; and

Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §844, sub-§4, as amended by PL 1995, c. 262, §8, is further amended to read:

4. Payment requirements for taxpayers. If the taxpayer has filed an appeal under this section without having paid an amount of current taxes equal to the amount of taxes paid in the next preceding tax year, provided that amount does not exceed the