121st Maine Legislature
		Office of Fiscal and Program Review
		LD 451
		An Act To Clarify Tax Appeal Procedures
		LR 1433(01)
		Fiscal Note for Original Bill
		Sponsor: Rep. Lemoine of Old Orchard Beach
		Committee: Taxation
		Fiscal Note Required: Yes
Fiscal Note
Current biennium revenue decrease - General Fund
Fiscal Detail and Notes
	Establishing new appeal rights for certain taxpayers is expected to reduce General Fund revenue by an amount that can not be determined at this time.  The extent of the impact on the Judicial Department will depend on the actual increase in the number and length of proceedings resulting from this bill.