Resolve, To Assist Maine's Forest Products Industry
Maine Legislature, Session 123, LD 2222
Committee: Taxation
Sponsors: SCHNEIDER, CLARK, CUMMINGS, KNIGHT, RAND, WATSON, NASS, PERRY, SMITH

Legislative Document 
No. 2222 
H.P.1588 
House of Representatives, February 25, 2008 
Resolve, To Assist Maine's Forest Products Industry 
(EMERGENCY) 
Reference to the Committee on Taxation suggested and ordered printed. 
!1l~ 
1J?17/IlC~ 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative PlOTT! of Unity. (GOVERNOR'S BILL) 
Cosponsored by Senator SCHNEIDER of Penobscot and 
Representatives: CLARK of Millinocket, Speaker CUMMINGS of Portland, KNIGHT of 
Livermore Falls, RAND of Portland, WATSON of Bath, Senators: NASS of York, PERRY of 
Penobscot, SMITH of Piscataquis. 
Prmted on recycleJ paper 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, Maine is dependent on its natural resources-based economy; and 
Whereas, the price of diesel fuel in Maine is at an all-time high and is devastating 
the Maine economy, especially with regard to the forestry and logging industry; and 
Whereas, Governor John E. Baldacci has already issued a Declaration of Civil 
Emergency regarding the high price of diesel fuel and its impact on the State's forestry 
and logging industry; 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 
Sec. 1. Accelerated BETR program tax reimbursement for forestry and 
logging industry. Resolved: 
That, notwithstanding the requirement of the Maine 
Revised Statutes, Title 36, section 6652, subsection 1 and 6654 that a claim for 
reimbursement be filed on or after August 1 st and on or before December 31 st, a person 
or a successor in interest of a person that is engaged in the forestry and logging industry 
against whom taxes have been assessed pursuant to Title 36, Part 2, except for chapters 
and 112, with respect to eligible property is entitled to reimbursement pursuant to 
Title 36, section 6652, whether the taxes were paid by the person that was assessed or by 
the successor, as long as the person or successor, respectively, is the owner of the 
property in question as of the date a claim for reimbursement is filed for claims filed on 
or after February I, 2008 and on or before July 31, 2008 for tax paid during calendar year 
2007 that may be filed pursuant to Title 36, section 6654. For purposes of this section, 
"eligible property" has the same meaning as in Title 36, section 6651, subsection 1; and 
"a person that is engaged in the forestry and logging industry" means that a person's 
business code, pursuant to the North American Industry Classification System, is 113110, 
1132100rl13310. 
Emergency clause. 
In view of the emergency cited m the preamble, this 
legislation takes effect when approved. 
SUMMARY 
Current law requires a claim for reimbursement of property taxes under the Business 
Equipment Tax Reimbursement program, or "BETR," to be filed from August 1 st to 
December 31 st for property taxes paid during the preceding calendar year. 
This resolve allows a person or a successor in interest of a person who is engaged in 
the forestry and logging industry to tile a claim between February 1, 2008 and July 31, 
2008 under the BETR program for property taxes paid during 2007 on eligible property 
as long as the person or successor is the owner of the eligible property on the date the 
claim is filed.