12 §8427. Taxation
Title 12: CONSERVATION
Part 11: FORESTRY
Chapter 803: FOREST HEALTH AND MONITORING HEADING: PL 1999, C. 790, PT. A, §17 (RPR)
Subchapter 4-A: MAINE SPRUCE BUDWORM MANAGEMENT ACT
§8427. Taxation
1. Generally. Forest land owners within the district shall be subject to the excise taxes authorized under this section for the privilege of owning such lands and of receiving the benefits of spray project eligibility. In cases of divided ownership of such lands, the persons owning or claiming timber rights shall be subject to such taxes.
[ 1981, c. 278, §8 (AMD) .]
2. Pre-project excise tax. The pre-project excise tax shall be computed in the following manner:
A. The ratio of the planned spray acres for each landowner to the total planned spray acres for all landowners controlling 1% or more of the total planned spray acres in the project; [1981, c. 278, §9 (NEW).]
B. The ratio computed in paragraph A shall be multiplied by the estimate of total project cost provided in section 8426, subsection 1, less the carryover account balance for landowners in the previous program; [1985, c. 58, §3 (AMD).]
C. The pre-project excise tax shall be assessed and billed by the State Tax Assessor within 30 days following the legislative authorization provided in section 8426, subsection 2; and [1985, c. 58, §3 (AMD).]
D. In the event that no spray project is planned for a given year, the pre-project tax shall be computed in the following manner:
(1) The ratio of the spruce fir forest protection district acres for each landowner to the total protection district acres for all landowners controlling 1% or more of the total protection district acres;
(2) The ratio computed in this paragraph shall be multiplied by the estimate of total program cost produced in section 8426, subsection 1; and
(3) The pre-project excise tax shall be assessed and billed by the State Tax Assessor within 30 days following the legislative authorization provided in section 8426, subsection 2. [1985, c. 58, §3 (NEW).]
3. Post-project excise tax. The post-project tax for forest landowners within the district shall be computed and assessed as follows.
A. The director shall determine the total amount of costs incurred or budgeted to be expended in connection with the management program conducted during the then current calendar year. This amount shall be reduced by the amount of any money received for that program from the Federal Government. [1985, c. 58, §4 (AMD).]
B. [1985, c. 58, §4 (RP).]
C. Ninety percent of the amount computed under paragraph A shall be raised by a post-project spray tax, the per acre rate of which shall be calculated by dividing the sum to be so raised by the number of acres which actually received spray treatment, as determined by the director. [1985, c. 58, §4 (AMD).]
D. Ten percent of the amount computed under paragraph A shall be raised by a post-project shared tax, applicable to all taxable acres in the district, the per acre rate of which shall be calculated by dividing the sum to be raised by the number of acres within the district, as designated by the director. [1985, c. 58, §4 (AMD).]
D-1. In the event that no spray project is conducted in a given year, the amount computed under paragraph A shall be raised by a post-project shared tax, applicable to all taxable acres in the district, the per acre rate of which shall be calculated by dividing the sum to be raised by the number of acres within the district, as designated by the director. [1985, c. 664, §2 (AMD).]
E. The director shall certify in writing to the State Tax Assessor, by September 1st, the post-project shared tax rates and the post-project spray tax rate, together with the number of acres within each ownership which are subject to those taxes. The director's certification shall be based on the latest available actual cost data, as well as an estimate of outstanding obligations, including personnel costs of the budworm management program. Final actual costs shall be determined on or before March 15th of the following calendar year. Any underestimates or overestimates resulting from this paragraph shall be credited or debited to the following year's program as appropriate. [1983, c. 810, §5 (AMD).]
F. The amount of the post-project excise taxes payable by each landowner shall be reduced by the amount assessed upon that landowner on account of the pre-project excise tax payable for that calendar year. [1981, c. 278, §10 (NEW).]
G. The State Tax Assessor shall compute, assess and bill, by November 1st the amount of the post-project excise taxes payable by each landowner in accordance with this section. [1981, c. 278, §10 (NEW).]
In the event that the amount so calculated results in a negative balance for any landowner, the State Tax Assessor shall refund to that landowner the amount of the balance in the form of a tax rebate. The rebate shall be made no later than April 30th of the year following the assessment date.
[ 1985, c. 664, §2 (AMD) .]
4. Due date. Fifty percent of the pre-project excise tax is due April 30th of the year in which it is assessed; the remaining 50% shall be due July 31st of that year. The post-project excise tax is due December 15th of the year in which it is assessed. Notice of the amount of any tax due under this subchapter shall be presumed complete upon mailing of a bill therefor.
[ 1981, c. 630, §1 (AMD) .]
5. Interest and penalty. Any tax assessed under this subchapter which is not paid when due shall accrue interest at the rate of 1 1/2% for each month, of fraction thereof, that the tax remains unpaid; and a penalty equal to 20% of the unpaid tax shall be added to the liability of any person who fails to pay a tax when due.
[ 1979, c. 737, §12 (NEW) .]
6. Tax lien. There shall be a tax lien to secure the payment of all taxes, penalties and interest assessed under this subchapter. The lien shall attach to all real estate described in any application made under section 8424, subsection 2, and shall take precedence over all other claims on that real estate and shall continue in force until the taxes, penalties and interest are paid or until the lien is otherwise terminated.
For purposes of lien foreclosure, unpaid taxes assessed under this subchapter shall be delinquent on the date due. Thereafter, the State Tax Assessor may record, in the registry of deeds of the county or registry district where that real estate lies, a certificate signed by the State Tax Assessor setting forth the name of the person designated in section 8424, subsection 2, the amount of unpaid taxes, penalties and interest and a description of the real estate subject to the lien. Not later than one week after recording the lien, the State Tax Assessor shall notify the person designated in section 8424, subsection 2, that a lien has been recorded. If the full amount of the tax, penalty and interest is not paid within 6 months of the recording, the lien shall be foreclosed. Upon foreclosure, the State shall become fee simple owner of the real estate free of all encumbrances. That real estate shall be inventoried as provided in Title 36, section 1283.
[ 1979, c. 737, §12 (NEW) .]
7. Review of assessments, supplemental assessments. Any forest landowner aggrieved by an assessment made under this subchapter may petition the State Tax Assessor for reconsideration, pursuant to Title 36, section 151, provided that the petition is filed within 45 days of the date of assessment. If justice requires, the State Tax Assessor may, with the approval of the Governor, abate, within 3 years from the date of assessment, all or part of any tax assessed under this subchapter by the State Tax Assessor.
Within 3 years of an assessment made under this subchapter, the State Tax Assessor may make a supplemental assessment if he finds that any previous assessment is imperfect or incomplete in any material aspect. An assessment may be made at any time with respect to a time period for which a fraudulent application has been filed.
The State Tax Assessor may require the assistance of the director in the performance of his duties under this subsection. The director shall recommed to the State Tax Assessor an appropriate disposition of any matter brought under this subsection. That recommendation shall be made within 15 days of the request and shall be in writing.
[ 1979, c. 737, §12 (NEW) .]
8. Collection by Attorney General. Whenever any person fails to pay any tax, interest and penalty due under this subchapter within the time provided, the Attorney General shall enforce payment by civil action against the person from whom it is due for the amount of the tax, interest and penalty, together with costs, in either the Superior or District Court in Kennebec County or in the judicial division in which that person has a residence or established place of business.
[ 1979, c. 737, §12 (NEW) .]
SECTION HISTORY
1979, c. 737, §12 (NEW). 1981, c. 278, §§8-10 (AMD). 1981, c. 630, §1 (AMD). 1983, c. 109, §2 (AMD). 1983, c. 810, §§4,5 (AMD). 1985, c. 58, §§3,4 (AMD). 1985, c. 58, §3 (AMD). 1985, c. 664, §2 (AMD).