Resolve, To Create the Industrial Property Assessing Methods Group
Maine Legislature, Session 121, LD 1019
Committee: Taxation
Sponsors: FLETCHER, DAGGETT, CLARK, STANLEY

Legislative Document 
No. 1019 
H.P.740 
House of Representatives, February 25, 2003 
Resolve, To Create the Industrial Property Assessing Methods 
Group 
(EMERGENCY) 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative FLETCHER of Winslow. 
Cosponsored by President DAGGETT of Kennebec and 
/Jf~ /h. 7I/oc~ 
MILLICENT M. MacFARLAND 
Clerk 
Representative: CLARK of Millinocket, Senator: STANLEY of Penobscot. 
Printed on recycled paper 
Emergency preamble. 
Whereas, Acts 
and 
Legislature 
do 
adjournment unless 
not 
become 
effective 
until 
enacted as emergencies; and 
resolves 
of 
the 
days 
after 
Whereas, the Constitution of Maine 
requires all real and 
personal property to be assessed according to its just value; and 
Whereas, the appropriate method to determine the just value 
of 
major 
industrial 
properties 
is 
too 
often 
a 
matter 
of 
significant dispute; and 
Whereas, the resources of the 
Board 
of 
Property 
Tax 
Review, 
industrial 
owners 
are 
expended 
disputes; and 
municipal taxpayers, 
the 
State's 
courts 
in 
the 
disposition 
the State 
and 
the 
of 
these 
Whereas, it is incumbent on the State, the municipalities 
where major industrial properties are located and all parties 
with interest in the 
assessment 
of industrial properties 
to 
attempt to develop a framework of assessing standards and methods 
for industrial properties that may be used as the adequate ane! 
.22 
appropriate assessing standards and methods under 
a 
rebuttable 
presumption; and 
Whereas, in the judgment of the Legislature, 
these facts 
create an emergency wi thin the meaning of the Constitution 
E 
Maine 
and 
require 
the 
following 
legislation 
as 
immediately 
necessary for the preservation of the public peace, health and 
safety; now, therefore, be it 
Sec. 1. 
Group established. 
Resolved: 
That 
the 
Industrial 
Property Assessing Methods Group, referred to in this resolve as 
"the group," is established; and be it further 
Sec. 2. Group membership; chair. Resolved: 
consists of 5 members appointed as follows: 
That the group 
1. 
Two members appointed by the President of the Senate: 
A. 
One 
representative 
from 
the 
Maine 
Chapter 
of 
the 
International Association of Assessing Officers; and 
B. 
One 
representative 
from 
the 
Maine 
Association 
al 
Assessing Officers; 
2. 
Two members appointed by the Speaker of the House: 
A. 
One 
representative 
from 
the 
Maine 
State 
Chamber 
of 
Commerce; and 
B. 
One representative from the State's 5 largest industrial 
corporations; and 
3. 
The State Tax Assessor or the assessor's designee, who 
serves as chair of the group; and be it further 
Sec. 3. Appointments; convening of group. Resolved: 
That all 
appointments must be made no later than 30 days following the 
effective date of this resolve. 
Within 15 days after appointment 
of all members, the State Tax Assessor or the assessor's designee 
shall call and convene the first meeting of the group; and be it 
further 
Sec. 4. Duties. Resolved: 
That the group shall: 
1. 
Focus on the standards and methods that are used in the 
assessment of industrial properties held in unified ownership and 
assessed at $10,000,000 or more; 
2. 
Develop 
a 
system 
of 
categorizing 
those 
industrial 
properties according to the various elements of those properties 
that would reasonably be assessed according to common established 
assessing methods, including, but not limited to, real property, 
personal property, personal properties that depreciate in value 
at 
common 
rates 
and 
personal 
property with 
so-called 
"book 
values" codified in standard assessing texts or indexes; and 
3. 
Develop a set 
methods 
to 
be 
applied 
industrial properties or 
be it further 
of 
recommended assessing standards anel 
in 
the 
process 
of 
assessing 
these 
their various categorical elements; and 
Sec. 5. 
Staff assistance. 
Resolved: 
That 
the 
State 
Tax 
Assessor's office shall provide necessary staffing services tc' 
the group; and be it further 
Sec. 6. Report. Resolved: 
That, 
no later than January 15, 
2004, the group shall submit a report that includes its findings 
and 
recommendations, 
including 
suggested 
legislation, 
for 
presentation to the Joint Standing Committee on Taxation and the 
Legislative 
Council. 
The 
group 
is 
authorized 
to 
introduce 
legislation. 
Following receipt and review of the report, 
the 
Joint Standing Committee on Taxation may report out a bill to thp 
Sec. 7. Extension. Resolved: 
That, 
limi ted extension of time to complete 
report, it may apply to the Legislative 
an extension; and be it further 
if the group requires 
L\ 
its study and make 
it~ 
Council, which may grant 
Sec. 8. Compensation. Resolved: 
That the members 
are 
not-
entitled 
to 
receive 
compensation 
for 
their 
attendance 
ell 
authorized meetings of the group; and be it further 
Sec. 9. Group budget. Resolved: 
That the State Tax Assessor 
or the assessor's designee, with assistance from the group staff, 
shall administer the group's budget. 
Emergency clause. 
In view of the emergency cited in the 
preamble, this resolve takes effect when approved. 
SUMMARY 
This resolve requires the State Tax Assessor to convene 
c) 
group of experts in the field of assessing major industrial 
property for the purpose of developing recommendations regarding 
the application of standards and methods for the assessing of 
major industrial properties that must be 
deemed adequate 
and 
appropriate under a rebuttable presumption. 
The recommendations 
must be submitted to the Joint Standing Committee on Taxation no 
later than January 15, 2004.