4. Minimum benefit. A claim of less than $10 may not be granted.

PART B

Sec. B-1. 20-A MRSA §1, sub-§37-A, as enacted by PL 1985, c. 650, §1, is amended to read:

37-A. State valuation. "State valuation" means the value certified to the Secretary of State as provided in Title 36, section 305, subsection 1 as adjusted under Title 36, sections 1491-A, 1507 and 1876.

Sec. B-2. 30-A MRSA §5681, sub-§2, ¶B, as enacted by PL 1987, c. 737, Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, §2 and c. 104, Pt. C, §§8 and 10, is further amended to read:

B. "Property tax burden" means the total real and personal property taxes assessed in the most recently completed municipal fiscal year, except the taxes assessed on captured value within a tax increment financing district, divided by the latest state valuation certified to the Secretary of State as adjusted under Title 36, sections 1491-A, 1507 and 1876.

Sec. B-3. 36 MRSA §1491-A is enacted to read:

§1491-A.__Adjustment of state valuation

For each municipality collecting a tax under this chapter, the State Tax Assessor shall compute a property tax base equivalent.__The property tax base equivalent is computed by dividing the revenue collected by the municipality under this chapter by the full value mill rate for the municipality.__The property tax base equivalent for the municipality must be added to its state valuation for purposes of distributing state school aid under Title 20-A, Part 7, for state-municipal revenue sharing under Title 30-A, section 5681 and for assessment of county taxes under Title 30-A, chapter 3.

Sec. B-4. 36 MRSA §1507 is enacted to read:

§1507.__Adjustment of state valuation

For each municipality collecting a tax under this chapter, the State Tax Assessor shall compute a property tax base