124th MAINE LEGISLATURE
		LD 1635		LR 2178(02)
	An Act To Avoid Unnecessary Removal of Land from the Maine Tree Growth Tax Law Program
	Fiscal Note for Bill as Amended by Committee Amendment "   "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
State Mandate - Exempted
			2009-10	2010-11	Projections 2011-12	Projections 2012-13
Revenue
	Other Special Revenue Funds		$0	($200,000)	$0	$0
State Mandates
	Required Activity				Unit Affected	Local Cost
	Requiring local tax assessors to oversee a compliance regime related to the Tree Growth Tax Law according to specified notice requirements over a defined time-period may mean extra time for compliance monitoring work by local municipal tax assessors.				Municipality	Insignificant statewide
	The required local activities in this bill may represent a State mandate pursuant to the Constitution of Maine.  With the inclusion of the Mandate Preamble, a two-thirds vote of the members of each House exempts the State from the requirement that it fund 90% of the cost of this mandate.
Fiscal Detail and Notes
	Reimbursements to property owners in the Unorganized Territory to refund penalties paid under the Tree Growth Tax Law between September 20, 2007 and the effective date of this Act will result in a loss to the Unorganized Territory Education and Services Fund of approximately $200,000 during fiscal year 2010-11.