Maine Revised Statutes Title 35-A Sec. 3141 – Taxation
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1. Utility facilities owned by domestic transmission and distribution utility. All utility facilities, real and personal, situated within this State and owned by a domestic transmission and distribution utility are subject to assessment and taxation to the same extent and in the same manner as provided in Title 36.
[PL 1999, c. 398, Pt. A, §56 (AMD); PL 1999, c. 398, Pt. A, §§104, 105 (AFF).]
Terms Used In Maine Revised Statutes Title 35-A Sec. 3141
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Domestic transmission and distribution utility: means any entity organized under the laws of this State to transmit or distribute electricity. See Maine Revised Statutes Title 35-A Sec. 3131
- Foreign electric utility: means any entity organized under the laws of a state other than this State, or a province of Canada, that is authorized under the laws of the state or province in which it is organized to generate, transmit or distribute electricity, or to own, operate or otherwise participate in utility facilities or interests in utility facilities. See Maine Revised Statutes Title 35-A Sec. 3131
- Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. See Maine Revised Statutes Title 1 Sec. 72
- Transmission and distribution utility: means a person, its lessees, trustees or receivers or trustees appointed by a court, owning, controlling, operating or managing a transmission and distribution plant for compensation within the State, except where the electricity is distributed by the entity that generates the electricity through private property alone solely for the use of:
A. See Maine Revised Statutes Title 35-A Sec. 102Utility facility: means an item of plant used or useful in the transmission and distribution utility business, and includes, but is not limited to, such items of plant as transmission lines, office buildings and equipment and transportation equipment. See Maine Revised Statutes Title 35-A Sec. 3131 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Utility facilities owned by foreign electric utility. All utility facilities situated within this State and owned by a foreign electric utility other than a municipal or quasi-municipal corporation or other political subdivision of a state or province are subject to assessment and taxation to the same extent and in the same manner as though owned by a domestic transmission and distribution utility.
[PL 1999, c. 398, Pt. A, §56 (AMD); PL 1999, c. 398, Pt. A, §§104, 105 (AFF).]
3. Foreign utility facility that is a municipal or quasi-municipal corporation exempt from taxation. All utility facilities situated in this State and owned by a foreign electric utility that is a municipal or quasi-municipal corporation or other political subdivision of a state or province are exempt from taxation. In lieu of taxes the owner shall on or before September 1st of each year pay to the municipality where the utility facility lies the amount which would be assessable as property taxes if the utility facility were the property of a foreign electric utility other than a municipal or quasi-municipal corporation or other political subdivision of a state or province.
[PL 1987, c. 141, Pt. A, §6 (NEW).]
4. Procedures relating to payment in lieu of taxes. The assessment, abatement and appellate procedures and all other procedures relating to the payment in lieu of taxes shall be as provided in Title 36 with respect to taxes.
[PL 1987, c. 141, Pt. A, §6 (NEW).]
SECTION HISTORY
PL 1987, c. 141, §A6 (NEW). PL 1999, c. 398, §A56 (AMD). PL 1999, c. 398, §§A104,105 (AFF).