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committee of the Legislature having jurisdiction over taxation | matters a report that contains the following information with | regard to persons receiving benefits under this chapter: |
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| A. A list of persons receiving reimbursement for property | taxes both under this chapter and under a tax increment | financing agreement; |
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| B. The total tax increment financing district property | value for each person; |
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| C. The municipality of each tax increment financing | district and the property tax rate for that municipality; |
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| D. The total tax increment financing district property | taxes paid, categorized by real property and personal | property; |
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| E. The total of tax increment financing credit enhancement | agreement reimbursement for property taxes paid categorized | by real property and personal property; |
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| F. The total reimbursement received by each person under | this chapter; and |
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| G. The extent of overlap between reimbursement for property | taxes on personal property under this chapter and under a | tax increment financing agreement. |
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| | 2. Cooperation. The Claimants for reimbursement under this | chapter, the Department of Economic and Community Development and | municipalities shall provide any information requested by the | State Tax Assessor for the completion of the report required by | this section. |
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| | Sec. 32. Application. Those sections of this Act that repeal and | replace the Maine Revised Statutes, Title 36, section 4063 and | amend Title 36, section 4071, subsections 1 and 3 apply to the | estate of any decedent dying on or after January 1, 2003. That | section of this Act that amends Title 36, section 4072 applies to | the estate of any decedent dying on or after January 1, 2006. | Those sections of this Act that enact Title 36, section 5122, | subsection 2, paragraphs V, W and X apply to tax years beginning | on or after January 1, 2006. |
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| | Sec. 33. Retroactivity. That section of this Act that amends the | Maine Revised Statutes, Title 36, section 4366-A, subsection 2 | applies retroactively to September 19, 2005. That section of this | Act that amends Title 36, section 6664 applies retroactively to | June 29, 2005. |
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