36 §458. Continuation of exemption
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES
§458. Continuation of exemption
Telecommunications personal property subject to taxation under this chapter shall continue to be exempt from ordinary local property taxation as formerly provided under section 2696. It is the intent of the Legislature that this section not be considered a new property tax exemption requiring state reimbursement under the Constitution of Maine, Article IV, Part Third, Section 23. [1987, c. 507, §1 (NEW).]
SECTION HISTORY
1987, c. 507, §1 (NEW).