Opinion ID: 2259172
Heading Depth: 1
Heading Rank: 2

Heading: the constitutionality of the credit enhancement tif

Text: [¶ 17] Article IX, section 8 of the Maine Constitution requires that all taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof. Thus, all property taxes assessed must be assessed on an equal basis. McBreairty v. Commissioner of Admin. & Fin. Serv., 663 A.2d 50, 54 (Me.1995). The trial court held that the City of Bath's reimbursement to BIW of property taxes directly attributable to the project does not violate this requirement. [¶ 18] BIW will be assessed and pay property taxes on equal terms with all other taxpayers in the City of Bath. The reimbursement to BIW is a distribution of tax revenues. A critical distinction exists between the assessment of taxes and the spending of tax revenues. As we held in McBreairty: Although Article IX, Section 8 requires equal assessment of property taxes, it does not apply to the manner in which the government chooses to spend its tax revenues. There is no requirement that the Legislature distribute tax revenues equally. McBreairty, 663 A.2d at 55 (citation omitted). Consequently, the reimbursement of the taxes to BIW by the City of Bath does not violate article IX, section 8.