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An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2008-09 and To Require Notation of Tax Enhancement Programs Approved by the County Commissioners
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas,  prompt determination and certification of the municipal cost components in the Unorganized Territory Tax District are necessary to the establishment of a mill rate and the levy of the Unorganized Territory Educational and Services Tax; 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. 5 MRSA §246, sub-§2, ¶B,  as enacted by PL 1985, c. 459, Pt. C, §1, is amended to read:
 
B.  To prepare and submit, by March 1st, annually, a report of histhe fiscal administrator's review, analysis and investigation to the joint standing committee of the Legislature having jurisdiction over taxation, each Legislator representing a county containing unorganized territory and the office of the county commissioners of each county having unorganized territory. The report shallmust contain sufficient detail to explain fully each agency or county request and may contain recommendations by the administrator regarding legislative or administrative action. This report must also include a notation as to any tax enhancement programs that have been approved by the county commissioners;
Sec. 2. 5 MRSA §246, sub-§3,  as enacted by PL 1985, c. 459, Pt. C, §1, is amended to read:
 
3. Legislation.   The fiscal administrator shall prepare and submit legislation to the Legislature by March 1st, annually, providing for the requests made by counties and state agencies for services provided in the unorganized territory whichthat are entitled to funding under Title 36, chapter 115. Legislation submitted pursuant to this subsection must also include a notation as to any tax enhancement programs that have been approved by the county commissioners. The administrator shallmay not reject or change a budget submitted by a county or state agency without the approval of the county or agency making the request.
Sec. 3. Municipal cost components for services rendered. In accordance with the Maine Revised Statutes, Title 36, chapter 115, the Legislature determines that the net municipal cost component for services and reimbursements to be rendered in fiscal year 2008-09 is as follows:

Audit - Fiscal Administration	 	 	$198,294	
 	 	 	 	 	
Education	 	 	11,883,253	
 	 	 	 	 	
Forest Fire Protection	 	 	160,000	
 	 	 	 	 	
Human Services - General Assistance	 	 	62,000	
 	 	 	 	 	
Property Tax Assessment - Operations	 	 	799,852	
 	 	 	 	 	
Maine Land Use Regulation Commission - Operations	 	 	404,589	
 	 	 	 	  	
TOTAL STATE AGENCIES	 	 	$13,507,988	
 	 	 	 	 	
County Reimbursements for Services:	
 	 	 	 	 	
 	Aroostook	 	 	$822,656	
 	Franklin	 	 	653,984	
 	Hancock	 	 	164,925	
 	Kennebec	 	 	881	
 	Oxford	 	 	459,128	
 	Penobscot	 	 	857,695	
 	Piscataquis	 	 	1,145,517	
 	Somerset	 	 	864,474	
 	Washington	 	 	686,371	
 	 	 	 	  	
TOTAL COUNTY SERVICES	 	$5,655,631	
 	 	 	 	  	
TOTAL REQUIREMENTS	 	$19,163,619	

 

COMPUTATION OF ASSESSMENT	
 	 	 	 	 	 	 	
Requirements	 	 	 	$19,163,619	
 	 	 	 	 	 	 	
Less Deductions:	 	 	 	 	
 	General -	 	 	 	 	
 	 	State Revenue Sharing	$290,000	
 	 	Homestead Reimbursement	100,000	
 	 	Miscellaneous Revenues	50,000	
 	 	Transfer from Undesignated Fund Balance	3,000,000	
 	 	 	 	 	 	  	
TOTAL	 	 	 	$3,440,000	
 	 	 	 	 	 	 	
 	Educational -	 	 	 	 	
 	 	Land Reserved Trust	$100,000	
 	 	Tuition/Travel	250,000	
 	 	Miscellaneous	5,000	
 	 	Special - Teacher Retirement	200,000	
 	 	 	 	 	 	  	
TOTAL	 	 	 	$555,000	
 	 	 	 	 	 	  	
TOTAL DEDUCTIONS	 	($3,995,000)	
 	 	 	 	 	 	  	
TAX ASSESSMENT	 	$15,168,619	
 
Emergency clause.  In view of the emergency cited in the preamble, this legislation takes effect when approved.
 
SUMMARY
This bill establishes municipal cost components for state and county services provided to the unorganized territory that would be paid for by a municipality. The municipal cost components constitute the property tax for the unorganized territory.
In addition, this bill requires that the fiscal administrator of the unorganized territory include in both the report and proposed legislation submitted annually to the Legislature a notation as to any tax enhancement programs that have been approved by the county commissioners.