§1601. Unorganized Territory Tax District The Legislature hereby creates a tax district to be known as the Unorganized Territory Tax District. It shall include all of the unorganized territory of the State and any areas which may subsequently become a part thereof. [PL 1977, c. 698, §8 (NEW).] SECTION HISTORY PL 1977, c. 698, […]
§1602. Annual tax 1. Annual levy of tax. A tax, to be known as the Unorganized Territory Educational and Services Tax, shall be levied each year upon all nonexempt real and personal property located in the Unorganized Territory Tax District on April 1st of each year. The State Tax Assessor shall fix the status of […]
§1603. Definition of “municipal cost component” 1. Definition. For the purposes of this chapter, “municipal cost component” means the cost of funding services in the Unorganized Territory Tax District that would not be borne by the State if the Unorganized Territory Tax District were a municipality, but does not include a state cost allocation charge, […]
§1604. Determination; procedure 1. Recommendation to the Legislature. The administrator of the unorganized territory shall submit to the Legislature, by March 1st, annually, a bill listing the requests of all counties and agencies under this chapter. [PL 1985, c. 459, Pt. C, §14 (RPR).] 2. Legislative determination of municipal cost components. The Legislature shall […]
§1605. Unorganized Territory Education and Services Fund 1. Fund established. The Legislature hereby creates the Unorganized Territory Education and Services Fund. The State Tax Assessor shall deposit in the fund all Unorganized Territory Educational and Services Tax money and county tax money, assessed pursuant to Title 30-A, section 706, which he collects. [PL 1987, […]
§1606. Property taxes credited on assessments; quarterly payments for unorganized territory services and annually for county taxes 1. Credit and appropriation of special funds or taxes for political subdivisions. Notwithstanding any other statute to the contrary, the gross amount of property taxes assessed upon real and personal property in the unorganized territory through the State […]
§1607. Meaning of letters used in lists In the lists made by the State Tax Assessor, in accordance with this chapter, for purposes of valuation and assessment, the following initial letters mean as follows: The letter “T.” when used alone means Township; the letter “R.” when used alone means Range; the letter “N.” when used […]
§1608. Financial report The fiscal administrator of the unorganized territory shall, by March 1st annually, publish a financial report of the status of the Unorganized Territory Education and Services Fund subject to the following provisions. [PL 1989, c. 857, §78 (AMD).] 1. Record of financial transactions. It shall contain a record of all financial […]
§1609. Audit of municipal cost component and the Unorganized Territory Education and Services Fund The Unorganized Territory Education and Services Fund and each account of the municipal cost component must be audited annually. The audit must cover the last entire fiscal year and be completed no later than February 1st following the end of each […]
§1610. Adjustment (REPEALED) SECTION HISTORY PL 1985, c. 458, §2 (NEW). PL 2007, c. 438, §29 (RP).
§1611. Limitation on municipal cost component 1. Growth limitation. Except as otherwise provided in this section, the municipal cost component may not exceed the growth limitations established in subsection 2. [PL 2005, c. 624, §1 (NEW).] 2. Calculation of growth limitations. The growth limitation factors are calculated as follows. A. The growth limitation […]
§1612. Payment in lieu of taxes in unorganized territory 1. Payment in lieu of taxes in unorganized territory. An owner of property that is exempt from taxation under section 652 and is located in an unorganized territory may make a voluntary payment in lieu of taxes to the State Tax Assessor. [PL 2017, c. […]
