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
Maine Legislature, Session 123, LD 2251
Committee: Taxation
Amends: 5 MRSA §246

Legislative Document 
No. 2251 
H.P.1613 
House of Representatives, March 10, 2008 
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) 
Reported by Representative PIOTTI of Unity for the Department of Audit pursuant to the 
Maine Revised Statutes, Title 36, section 1604. 
Reference to the Committee on Taxation suggested and ordered printed under Joint Rule 
218. 
Prmted on recycled paper 
1J1~ 
/J7.11ltl£~ 
MILLICENT M. MacFARLAND 
Clerk 
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, 
lOBe it enacted by the People of the State of Maine as follows: 
Sec. 1. 5 MRS A §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 Ist~ annually. a report of his the fiscal 
administrator's review, analysis and investigation to the joint standing committee of 
IS 
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 shall must 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 whish that 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 shall may 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 
Education 
Forest Fire Protection 
$198,294 
11,883,253 
160,000 
Human Services - General Assistance 
62,000 
Property Tax Assessment - Operations 
799,852 
Maine Land Use Regulation Commission -
404,589 
Operations 
TOTAL STATE AGENCIES 
$13,507,988 
I 
County Reimbursements for Services: 
Aroostook 
$822,656 
Franklin 
653,984 
Hancock 
164,925 
Kennebec 
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 
Specia1- 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 III 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.