30-A §701. Annual estimates for county taxes - Maine Statutes

Title 30-A: MUNICIPALITIES AND COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

Part 1: COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

Chapter 3: COUNTY BUDGET AND FINANCES HEADING: PL 1987, C. 737, PT. A, §2 (RP)

Subchapter 1: TAX ASSESSMENT AND BUDGET PROCESS HEADING: PL 1991, C. 204, §1 (RPR)

Article 1: ASSESSMENT OF TAXES; GENERALLY HEADING: PL 1987, C. 737, PT. A, §2 (NEW)

§701. Annual estimates for county taxes

Except as otherwise provided, the county commissioners shall make the county estimates and cause the taxes to be assessed as follows. [1987, c. 737, Pt. A, §2 (NEW); 1987, c. 737, Pt. C, §106 (NEW); 1989, c. 6, (AMD); 1989, c. 9, §2 (AMD); 1989, c. 104, Pt. C, §§8, 10 (AMD).]

1. Forms. The county estimates must be made in the manner approved by the Department of Audit.

[ 2003, c. 105, §1 (AMD) .]

2. Preparation of noncorrectional services-related estimates. In order to assess a county tax for noncorrectional services-related expenses, the county commissioners, prior to November 7th in each year for counties on a January to December fiscal year and April 15th for counties on a July to June fiscal year, shall prepare estimates of the sums necessary to pay the noncorrectional services-related expenses that have accrued or may probably accrue for the coming year, including the building and repairing of courthouses and appurtenances, with the noncorrectional services-related debts owed by their counties.

The estimates must be drawn so as to authorize the appropriations to be made to each department or agency of the county government for the year. The estimates must provide specific amounts for personal services, contractual services, commodities, debt service and capital expenditures made or provided by the county for noncorrectional-related services. The estimates must include specific amounts for each noncorrectional service expenditure.

[ 2009, c. 415, Pt. A, §14 (RPR) .]

2-A. Tax assessment for correctional services. The counties shall annually collect no more and no less than $62,452,804 from municipalities for the provision of correctional services, excluding debt service, in accordance with this subsection.

The assessment to municipalities within each county may not be greater or less than the fiscal year 2007-08 county assessment for correctional-related expenditures, which is:

A. A sum of $4,287,340 in Androscoggin County; [2007, c. 653, Pt. A, §8 (NEW).]

B. A sum of $2,316,666 in Aroostook County; [2007, c. 653, Pt. A, §8 (NEW).]

C. A sum of $11,575,602 in Cumberland County; [2007, c. 653, Pt. A, §8 (NEW).]

D. A sum of $1,621,201 in Franklin County; [2007, c. 653, Pt. A, §8 (NEW).]

E. A sum of $1,670,136 in Hancock County; [2007, c. 653, Pt. A, §8 (NEW).]

F. A sum of $5,588,343 in Kennebec County; [2007, c. 653, Pt. A, §8 (NEW).]

G. A sum of $3,188,700 in Knox County; [2007, c. 653, Pt. A, §8 (NEW).]

H. A sum of $3,018,361 in Lincoln County; [2007, c. 653, Pt. A, §8 (NEW).]

I. A sum of $1,228,757 in Oxford County; [2007, c. 653, Pt. A, §8 (NEW).]

J. A sum of $5,919,118 in Penobscot County; [2007, c. 653, Pt. A, §8 (NEW).]

K. A sum of $878,940 in Piscataquis County; [2007, c. 653, Pt. A, §8 (NEW).]

L. A sum of $2,295,849 in Sagadahoc County; [2007, c. 653, Pt. A, §8 (NEW).]

M. A sum of $5,363,665 in Somerset County; [2007, c. 653, Pt. A, §8 (NEW).]

N. A sum of $2,832,353 in Waldo County; [2007, c. 653, Pt. A, §8 (NEW).]

O. A sum of $2,000,525 in Washington County; and [2007, c. 653, Pt. A, §8 (NEW).]

P. A sum of $8,667,248 in York County. [2007, c. 653, Pt. A, §8 (NEW).]

Notwithstanding this subsection, the county assessment for correctional services-related expenditures in Somerset County must be set at the fiscal year 2009-10 level when the new Somerset County Jail is open and operating at a level sufficient to sustain the average daily number of inmates from Somerset County.

For the purposes of this subsection, "correctional services" includes the management services, personal services, contractual services, commodity purchases, capital expenditures and all other costs, or portions thereof, necessary to maintain and operate correctional services.

[ 2009, c. 1, Pt. Q, §1 (AMD) .]

2-B. Retirement of fiscal year 2007-08 county jail debt. The counties shall collect taxes from municipalities for the purpose of retiring the county jail debt in existence as of July 1, 2008 until the debt is finally retired. The counties may not collect taxes from municipalities for the purpose of retiring any correctional services debt issued after July 1, 2008; nor may the State pay for future correctional services debt or other correctional services with revenue sources dedicated to municipalities.

[ 2007, c. 653, Pt. A, §9 (NEW) .]

3. Public hearing. The county commissioners shall hold a public hearing in the county on these estimates before the end of the county's fiscal year. They shall publish a notice of the hearing at least 10 days before the hearing in a newspaper of general circulation within the county. Written notice and a copy of the estimates must be sent by mail or delivered in person to the clerk of each municipality in the county at least 10 days before the hearing. The municipal clerk shall notify the municipal officers of the receipt of the estimates.

[ 2007, c. 663, §2 (AMD) .]

4. Meeting with legislative delegation.

[ 2003, c. 696, §7 (RP) .]

SECTION HISTORY

1987, c. 737, §§A2,C106 (NEW). 1989, c. 6, (AMD). 1989, c. 9, §2 (AMD). 1989, c. 23, (AMD). 1989, c. 104, §§C8,10 (AMD). 2003, c. 105, §1 (AMD). 2003, c. 696, §§6,7 (AMD). 2007, c. 653, Pt. A, §§7-9 (AMD). 2007, c. 663, §§1, 2 (AMD). 2009, c. 1, Pt. Q, §1 (AMD). 2009, c. 415, Pt. A, §14 (AMD).