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committee of the Legislature having jurisdiction over taxation | | matters a report that contains the following information with | | regard to persons receiving benefits under this chapter: |
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| | | A. A list of persons receiving reimbursement for property | | taxes both under this chapter and under a tax increment | | financing agreement; |
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| | | B. The total tax increment financing district property | | value for each person; |
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| | | C. The municipality of each tax increment financing | | district and the property tax rate for that municipality; |
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| | | D. The total tax increment financing district property | | taxes paid, categorized by real property and personal | | property; |
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| | | E. The total of tax increment financing credit enhancement | | agreement reimbursement for property taxes paid categorized | | by real property and personal property; |
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| | | F. The total reimbursement received by each person under | | this chapter; and |
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| | | G. The extent of overlap between reimbursement for property | | taxes on personal property under this chapter and under a | | tax increment financing agreement. |
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| | | 2. Cooperation. The Claimants for reimbursement under this | | chapter, the Department of Economic and Community Development and | | municipalities shall provide any information requested by the | | State Tax Assessor for the completion of the report required by | | this section. |
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| | | Sec. 32. Application. Those sections of this Act that repeal and | | replace the Maine Revised Statutes, Title 36, section 4063 and | | amend Title 36, section 4071, subsections 1 and 3 apply to the | | estate of any decedent dying on or after January 1, 2003. That | | section of this Act that amends Title 36, section 4072 applies to | | the estate of any decedent dying on or after January 1, 2006. | | Those sections of this Act that enact Title 36, section 5122, | | subsection 2, paragraphs V, W and X apply to tax years beginning | | on or after January 1, 2006. |
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| | | Sec. 33. Retroactivity. That section of this Act that amends the | | Maine Revised Statutes, Title 36, section 4366-A, subsection 2 | | applies retroactively to September 19, 2005. That section of this | | Act that amends Title 36, section 6664 applies retroactively to | | June 29, 2005. |
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