An Act To Make Minor Substantive Changes to t!:]Tax Laws
Maine Legislature, Session 123, LD 2151
Committee Amendment CA_A_H854 (House)
Amends: 7 MRSA §60-A, 36 MRSA §6664

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COMMITTEE AMENDMENT J'\ " to H.P. 1531, L.O. 2151, Bill, "An Act To 
Make Minor Substantive Changes to t!:]Tax Laws" 
Amend the bill by inserting before section 1 the following: 
'Sec. 1. 7 MRS A §60, sub-§2, ~A, as enacted by PL 2007, c. 301, § 1, is amended 
to read: 
A. 
In an amount etj"ttfH !ill to 100% of the annual property taxes assessed by that 
municipality against land and buildings subject to a qualified easement up to the fair 
market value of the easement; and 
Sec. 2. 
MRSA §60-A, sub-§ 1, ~, as enacted by PL 2007, c. 301, § 1, is 
amended to read: 
B. 
Unless approved by a 2/3 vote of the municipality's legislative body, the 
municipality may not enter into farm support arrangements: 
(1) Affecting more than 3% of the total annual valuation of taxable land in the 
municipality; and 
(2) In any calendar year, affecting more than 1 % of the total annual valuation of 
taxable land in the municipality.' 
Amend the bill by striking out all of section 4. 
Amend the bill in section 15 in § 1763 by striking out the 5th and 6th lines (page 9, 
lines 1 and 2 in L.O.) and inserting the following: 'time of the sale or proves through 
other means that the property purchased was purchased for resale by the purchaser in the 
ordinary course of business. Notwithstanding section 1752, subsection 11, paragraph B, 
if the seller satisfies the seller's burden of proof, the sale is not considered a retail sale.' 
Amend the bill by striking out all of section 32 and inserting the following: 
COMMITTEE AMENDMENT 
~.~ 
COMMITTEE AMENDMENT ,,{} to H.P. 1531, L.D. 2151 
'Sec. 32. 36 MRSA §6664, sub-§l, as enacted by PL 2005, c. 12, Pt. BBB, §5, is 
amended to read: 
1. 
Report to Legislature. 
By January 15th April 1 st annually, the State Tax 
Assessor shall submit to the joint standing committee of the Legislature having 
jurisdiction over appropriations and financial affairs and the joint standing committee of 
the Legislature having jurisdiction over taxation matters a report that contains the 
following information with regard to persons receiving benefits under this chapter: 
A. 
A list of persons receiving reimbursement for property taxes both under this 
chapter and under a tax increment financing agreement; 
B. 
The total eftax increment financing district property value for each person; 
C. 
The municipality of each tax increment financing district and the property tax 
rate for that municipality; 
D. 
The total tax increment financing district property taxes paid, categorized by real 
property and personal property; 
E. 
The total tax increment financing credit enhancement agreement reimbursement 
for property taxes paid categorized by real property and personal property; 
F. 
The total reimbursement received by each person under this chapter; and 
G. 
The extent of overlap between reimbursement for property taxes on personal 
property under this chapter and under a tax increment financing agreement.' 
Amend the bill by striking out all of section 34. 
Amend the bill in section 35 by striking out all of the last sentence (page 15, lines 19 
to 21 in L.D.) 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment is the majority report of the committee. The amendment removes 
provisions from the bill regarding authority to use sampling techniques in conducting 
auditing and an unnecessary application date. The amendment also removes a provision 
of the bill that repealed a report to the Legislature, but changes the date of the report to 
permit provision of better data and revises language regarding presumptions relating to 
sale for resale. The amendment also makes minor changes to the municipal farm support 
program to facilitate administration. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/24/08 frac.. 
LD 2151 
LR 3080(03) 
An Act To Make Minor Substantive Changes to the Tax Laws 
Fiscal Note for Bill as Amended by Committee Amendment "4" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor revenue decrease - General Fund 
LR3080(03) - Fiscal Note - Page I of I