An Act To Encourage Development in the Logging Industry
Maine Legislature, Session 126, LD 1103
Committee Amendment CA_A_S249 (Senate)
Amends: 12 MRSA §8883-B, 36 MRSA §574, 36 MRSA §574-B, 36 MRSA §2729

COMMITTEE AMENDMENT "A " to S.P. 385, L.D. 1103, Bill, "An Act To 
Encourage Development in the Logging Industry" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 12 MRSA §8883-B, sub-§2, ,A, as enacted by PL 2003, c. 452, Pt. F, 
§44 and affected by Pt. X, §2, is amended to read: 
A. The name, address and phone number of the landowner, any designated agent 
and, if knovm, any harvester or harvesters. The notification must indicate if the 
landowner or a harvester employed by or under contract to the landowner uses 
bonded labor under the fede:ral H2 bonded labor program under 20 Code of Federal 
Regulations, Section 655.200 et seq. (2013). 
If at any time during the 2-year 
notification cycle a landowner or a harvester employed by or under contract to the 
landowner uses bonded labor under the federal H2 bonded labor program or the 
landowner fails to provide the information required under this paragraph and the land 
being harvested is taxed under the Maine Tree Growth Tax Law, the director of the 
division shall notify the State Tax Assessor and the assessor of the jurisdiction in 
which the parcel is located that the land or a portion of the land no longer meets the 
requirements of Title 36, chapter 105, subchapter 2-A and must be suspended in 
accordance with Title 36, se(;tion 574-B, subsection 4; 
Sec. 2. 36 MRSA §574-n, sub-§3, as amended by PL 2011, c. 618, §2, is further 
amended to read: 
3. Transfer of ownership. When land taxed under this subchapter is transferred to a 
new owner, within one year of the date of transfer, the new landowner must file with the 
municipal assessor or the State Tax Assessor for land in the unorganized territory one of 
the following: 
A. A sworn statement indicating that a new forest management and harvest plan has 
been prepared; or 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENlA .. to S.P. 385, L.D. 1103 
B. A statement from a licensed professional forester that the land is being managed 
in accordance with the plan prepared for the previous landowner. 
The new landowner may not harvest or authorize the harvest of forest products for 
commercial use until a statement described in paragraph A or B is filed with the assessor. 
A person owning timber rights on land taxed under this subchapter may not harvest or 
authorize the harvest of forest products for commercial use unti I a statement described in 
paragraph A or B is filed with the assessor. 
Parcels of land subject to section 573, subsection 3, paragraph B or C are exempt from 
the requirements under this subsection. 
For the purposes of this subsection, "transferred to a new owner" means the transfer of 
the controlling interest in the fee ownership of the land or the controlling interest in the 
timber rights on the land; and 
Sec. 3; 36 MRSA §574-B, sub-§4, as enacted by PL 2011, c. 618, §2, is amended 
to read: 
4. Attestation. Beginning August 1,2012, when a landowner is required to provide 
to the assessor evidence that a forest management and harvest plan has been prepared for 
the parcel or updated pursuant to subsection 1, or when a landowner is required to 
provide evidence of compliance pursuant to subsection 2, the landowner must provide an 
attestation that the landowner's primary use for the forest land classified pursuant to this 
subchapter is to grow trees to be harvested for commercial use or that the forest land is 
land described in section 573, subsection 3, paragraphs paragraph A, B, C or E. The 
existence of multiple uses on an enrolled parcel does not render it inapplicable for tax 
treatment under this subchapter, as long as the enrolled parcel remains primarily used for 
the growth of trees to be harvested for commercial use"O; and 
Sec. 4. 36 MRSA §574-B, sub-§5 is enacted to read: 
5. Use of bonded labor. No part of the parcel of land is harvested using bonded 
labor under the federal H2 bonded labor program under 20 Code of Federal Regulations, 
Section 655.200 et seq. (2013) and the landowner files the notification required under 
Title 12, section 8883-B, subsection 1. An assessor that receives notification from the 
Department of Agriculture, Conservation and Forestry, Division of Forestry that a 
landowner reports the use of bonded labor or has failed to file the notification required 
under Title 12, section 8883-B, subsection 1 shall, after notification to the landowner by 
Maine Revenue Services, suspend the parcel from classification. Land suspended under 
this subsection must be taxed at just value for the property tax year for which the 
classification is suspended. 
Sec. 5. 36 MRSA §2729 is enacted to read: 
§2729. Use of bonded labor 
A parcel of land subject to tax under this chapter may not benefit from the General 
Fund contribution to the support of forest fire protection activities if the land is harvested 
during the property tax year using bonded labor under the federal H2 bonded labor 
program under 20 Code of Federal Regulations, Section 655.200 et seq. (2013) or the 
landowner has failed to file the notification required under Title 12, section 8883-B, 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT A" to S.P. 385, L.D. 1103 
subsection 1. Upon the receipt of notification from the Department of Agriculture, 
Conservation and Forestry, Division of Forestry that a landowner reports the use of 
bonded labor or has failed to file the notification required under Title 12, section 8883-B, 
subsection 1, the assessor shall assess an additional tax equal to 150% of the amount per 
acre computed under section 2723-A.' 
S~RY 
This amendment, which is the majority report of the Joint Standing Committee on 
Labor, Commerce, Research and Economic Development, requires a landowner to notify 
the Department of Agriculture, Conservation and Forestry, Division of Forestry if forest 
land is harvested using bonded labor under the federal H2 bonded labor program. If a 
landowner or a harvester employed by or under contract to the landowner uses bonded 
labor under the federal H2 bonded labor program or the landowner fails to provide the 
required notification, the land must be suspended from the Maine Tree Growth Tax Law 
for the year in which bonded labor is used and a penalty must be assessed under the 
commercial forestry excise tax to compensate the State for the General Fund contribution 
to the cost of forest fire protection activities. 
FISCAL :\OT£ HEQl1l{ED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 06/01113 ;tvac::.. 
LD 1103 
LR 1218(02) 
An Act To Encourage Development in the Logging Industry 
Fiscal Note for Bill as Amended by Committee Amendment ''JC.' (s -2-LI'I ) 
Committee: Labor, Commerce, Research and Economic Development 
State Mandates 
Required Activity 
Fiscal Note Required: Yes 
Fiscal Note 
State Mandate - Unfunded 
Potential current biennium savings - General Fund 
A municipality will be required to suspend property from the Maine Tree Growth 
Tax Law and make the necessary administrative adjustments to its tax records if a 
property owner or harvester employed by or under contract to the property owner 
uses bonded labor or fails to provide certain notification. 
Unit Affected 
Local Cost 
Municipality 
Insignificant 
statewide 
The required local activities in this bill may represent a State mandate pursuant to the Constitution of Maine. Unless 
General Fund appropriations are provided to fund at least 90% of the additional costs or a Mandate Preamble is 
amended to the bill and two-thirds of the members of each House vote to exempt this mandate from the funding 
requirement, municipalities may not be required to implement these changes. 
Fiscal Detail and Notes 
Any property suspended from the Maine Tree Growth Tax Law would reduce the amount of reimbursement the State 
pays to municipalities for property that is enrolled in the program. 
Additional costs to the Department of Agriculture, Conservation and Forestry associated with the provisions of this 
legislation can be absorbed within existing budgeted resources. 
LR1218(02) - Fiscal Note - Page 1 of 1