D. Provide that persons are given the opportunity to apply for an abatement during normal business hours;

E. Provide that all applications, information submitted in support of the application, files and communications relating to an application for abatement and the determination on the application for abatement shall be are confidential. Hearings and proceedings held pursuant to this subsection shall must be in executive session;

F. Provide to any person applying for abatement under this subsection, notice in writing of their decision within 30 days of application; and

G. Provide that any decision made under this subsection shall include the specific reason or reasons for the decision and shall inform the applicant of the right to appeal and the procedure for requesting an appeal.

Sec. 2. 36 MRSA §943-A, as enacted by PL 1985, c. 364, §2, is amended to read:

§943-A. Application for abatement

Beginning with taxes that are assessed after April 1, 1985 2005, each notice under section sections 942 and 1281 which that is sent by a municipality or the State Tax Assessor to a person against whom on whose primary residence taxes have been assessed, shall must contain a statement that that person may apply for an abatement of those taxes if the person cannot pay the taxes that have been assessed because of poverty or infirmity.