An Act To Amend the Laws Governing the Allowable Uses of Tax Increment Financing Funds Refetence to the Committee on Taxation suggested and ordered printed.
Maine Legislature, Session 124, LD 0539
Committee: Taxation
Sponsors: CLARK, JACKSON, DAVIS, GIFFORD, JOY, SA VIELLO, THERIAULT, THOMAS, SHERMAN, SMITH
Amends: 30-A MRSA §5225

MAINE STATE LEGISLATURE 
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124th MAINE LEGISLATU 
FIRST REGULAR SESSIO~~-2009 
Legislative Document 
No. 539 
H.P.384 
House of Representatives, Febmary 12, 2009 
An Act To Amend the Laws Governing the Allowable Uses of Tax 
Increment Financing Funds 
Refetence to the Committee on Taxation suggested and ordered printed. 
Presented by Representative CLARK of Millinocket. 
Cosponsored by Senator JACKSON of Aroostook and 
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MILLICENT M. MacFARLAND 
Clerk 
Representatives: DAVIS of Sangerville, GIFFORD of Lincoln, JOY of Crystal, SA VIELLO of 
Wilton, THERIAULT of Madawaska, THOMAS of Ripley, Senators: SHERMAN of 
Aroostook, SMITH of Piscataquis. 
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Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 30-A MRSA §5225, sub-§l, ~A, as amended by PL 2007, c. 413, §5, is 
further amended to read: 
A. 
Costs of improvements made within the tax increment financing district, 
including, but not limited to: 
(1) Capital costs, including, but not limited to: 
(a) 
The acquisition or construction of land, improvements, buildings, 
structures, fixtures and equipment for public, arts district or commercial use; 
(b) 
The demolition, alteration, remodeling, repair or reconstruction of 
existing buildings, structures and fixtures; 
(c) Site preparation and finishing work; and 
(d) All fees and expenses that are eligible to be included in the capital cost 
of such improvements, including, but not limited to, licensing and pennitting 
expenses and planning, engineering, architectural, testing, legal and 
accounting expenses; 
(2) Financing costs, including, but not limited to, closing costs, issuance costs 
and interest paid to holders of evidences of indebtedness issued to pay for project 
costs and any premium paid over the principal amount of that indebtedness 
because of the redemption of the obligations before maturity; 
(3) Real property assembly costs; 
(4) 
Professional service costs, including, but not limited to, licensing, 
architectural, planning, engineering and legal expenses; 
(5) Administrative costs, including, but not limited to, reasonable charges for the 
time spent by municipal employees in cormection with the implementation of a 
development program; 
(6) Relocation costs, including, but not limited to, relocation payments made 
following conderrmation; ana 
(7) Organizational costs relating to the establishment of the district, including, 
but not limited to, the costs of conducting environmental impact and other studies 
and the costs of infonning the public about the creation of development districts 
and the implementation of project plans; and 
(8) Costs relating to planning, design, construction, maintenance, grooming and 
improvements to new or existing recreational trails, including bridges that are 
part of the trail corridor, used all or in part for all-terrain vehicles, snowmobiles, 
hiking, bicycling, cross-country skiing or other related multiple purposes. 
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SUMMARY 
This bill allows for tax increment financing proceeds reserved for use by 
municipalities to be used for expenses relating to recreational trails to enhance 
recreational opportunities to promote economic growth.