Maine Legislature, Session 121, LD 0038
Committee: Taxation
Sponsors: BRENNAN, BROMLEY, DAMON, HALL, MA YO, PENDLETON, STRIMLING, DUDLEY, NORBERT

Legislative Document 
No. 38 
S.P.24 
In Senate, January 16, 2003 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine to Protect the Commercial Fishing Industry 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator BRENNAN of Cumberland. 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senators: BROMLEY of Cumberland, DAMON of Hancock, HALL of 
Lincoln, MA YO of Sagadahoc, PENDLETON of Cumberland, STRIMLING of Cumberland, 
Representatives: DUDLEY of Portland, NORBERT of Portland. 
Printed on recycled paper 
Constitutional amendment. 
Resolved: 
Two 
thirds 
branch 
of 
the 
Legislature 
concurring, 
that 
the 
amendment to the Constitution of Maine be proposed: 
Constitution, Art. IX, §8, sub-§2 is amended to read: 
of 
each 
following 
2. 
Assessment of certain 
lands 
based 
on 
current use; 
penalty on change to higher use. 
The Legislature shall have 
power to provide for the assessment of the following types of 
real estate whenever situated in accordance with a valuation 
based upon the current use thereof and in accordance with such 
conditions as the Legislature may enact: 
A. 
Farms and agricultural lands, timberlands and woodlands; 
B. 
Open space lands which are used for recreation or the 
enjoyment of scenic natural beauty; ana 
C. 
Lands used for game management or wildlife sanctuariesTL 
and 
D. 
Waterfront 
land 
and 
structures 
used 
primarily 
for 
commercial fishing purposes, including, but not limited to, 
access, dockage, processing, vessel and gear storage and the 
purchase 
of 
marine 
products 
from 
a 
person 
who 
fishes 
commercially. 
In 
implementing 
paragraphs 
A, 
BanaL 
C 
and 
D, 
the 
Legislature shall provide that any change of use higher than 
those set forth in paragraphs A, BanaL C and D, except when the 
change is occasioned by a transfer resulting from the exercise or 
threatened exercise of the power of eminent domain, shall result 
in the imposition of a minimum penalty equal to the tax which 
would have been imposed over the 5 years preceding that change of 
use had that real estate been assessed at its highest and best 
use, less all taxes paid on that real estate over the preceding 5 
years, and interest, upon such reasonable and equitable basis as 
the Legislature shall determine. 
Any statutory or constitutional 
penalty imposed as a result of a change of use, whether imposed 
before 
or 
after 
the 
approval 
of this 
subsection, 
shall 
be 
determined without regard to the presence of minerals, provided 
that, when payment of the penalty is made or demanded, whichever 
occurs first, there is in effect a state excise tax which applies 
or would apply to the mining of those minerals. 
and be it further 
Constitutional referendum procedure; form of question; effective 
date. Resolved: 
That the municipal officers of this State shall 
notify the inhabitants of their respective cities, 
towns 
and 
plantations 
Page l-LR0060(1) 
to meet, in the manner prescribed by law for holding a statewide 
election, at a statewide election, on the Tuesday following the 
first 
Monday 
of 
November 
following 
the 
passage 
of 
this 
resolution, 
to 
vote 
upon 
the 
ratification of 
the 
amendment 
proposed in this resolution by voting upon the following question: 
"Do you favor amending the Constitution of Maine to allow 
the Legislature to provide for the assessment of land and 
structures used primarily for commercial fishing purposes 
based on the current use of that property?" 
The legal voters of each city, town and plantation shall 
vote by ballot on this question and designate their choice by a 
cross or check mark placed within the corresponding square below 
the word "Yes" or "No." 
The ballots must be received, sorted, 
counted and declared in open ward, town and plantation meetings 
and returns made to the Secretary of State in the same manner as 
votes for members of the Legislature. 
The Governor shall review 
the returns and, if it appears that a majority of the legal votes 
are cast in favor of the amendment, the Governor shall proclaim 
that fact without delay and the amendment becomes part of the 
Constitution on the date of the proclamation; and be it further 
Secretary of State shall prepare ballots. Resolved: 
That 
the 
Secretary of State shall prepare and furnish to each city, town 
and plantation all ballots, returns and copies of this resolution 
necessary to carry out the purpose of this referendum. 
SUMMARY 
This constitutional resolution allows 
the Legislature to 
provide for the assessment of land and structures used primarily 
for commercial fishing purposes based on the current use of that 
property.