Amend the bill in section 2 in subsection 1 in the 3rd line (page 1, line 19 in L.D.) by striking out the following: " 30 days" and inserting the following: ' 60 days'
Amend the bill by striking out all of section 3 (page 2, lines 6 to 14 in L.D.)
Amend the bill in section 4 in §151-B by striking out all of subsections 2 and 3 (page 2, lines 19 to 26 in L.D.) and inserting the following:
Amend the bill in section 4 in §151-B in subsection 6 in the 5th line (page 4, line 17 in L.D.) by striking out the following: " either the taxpayer or the assessor" and inserting the following: ' the taxpayer'
Amend the bill in section 4 in §151-B in subsection 6 in the 6th and 7th lines (page 4, lines 18 and 19 in L.D.) by striking out the following: " Either the taxpayer or the assessor" and inserting the following: ' The taxpayer'
Amend the bill in section 4 in §151-B by adding at the end after subsection 6 the following:
Amend the bill in section 5 in §151-C by striking out all of subsection 1 (page 4, line 30 in L.D.) and inserting the following:
Amend the bill in section 10 in subsection 2 in the first line (page 6, line 5 in L.D.) by striking out the following: "State Tax Assessor" and inserting the following: 'Commissioner of Administrative and Financial Services'
Amend the bill in section 11 in subsection 1 in the first line (page 6, line 31 in L.D.) by striking out the following: "assessor" and inserting the following: 'Commissioner of Administrative and Financial Services'
Amend the bill by striking out all of sections 12 and 13 and inserting the following:
‘Sec. 12. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services - Bureau of 0002
Initiative: Deappropriates funds by eliminating one part-time Public Service Manager II position and 4 Staff Attorney positions within the appellate division of the Bureau of Revenue Services.
| GENERAL FUND |
2011-12 |
2012-13 |
|
POSITIONS - FTE COUNT
|
0.000 |
(4.600) |
|
Personal Services
|
$0 |
($444,327) |
|
 |
|
| GENERAL FUND TOTAL |
$0 |
($444,327) |
Revenue Services - Bureau of 0002
Initiative: Appropriates funds for one Public Service Manager II position, 3 Staff Attorney positions and one Taxpayer Advocate Staff Attorney position in the new Independent Appeals Office and to reprint the taxpayer rights brochure.
| GENERAL FUND |
2011-12 |
2012-13 |
|
POSITIONS - FTE COUNT
|
0.000 |
5.000 |
|
Personal Services
|
$0 |
$528,108 |
|
All Other
|
$2,175 |
$0 |
|
|
|
| GENERAL FUND TOTAL |
$2,175 |
$528,108 |
| ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF |
|
|
| DEPARTMENT TOTALS |
2011-12 |
2012-13 |
|
|
|
|
GENERAL FUND
|
$2,175 |
$83,781 |
|
|
|
| DEPARTMENT TOTAL - ALL FUNDS |
$2,175 |
$83,781 |
ATTORNEY GENERAL, DEPARTMENT OF THE
Administration - Attorney General 0310
Initiative: Provides funds for one part-time Assistant Attorney General position and related costs.
| GENERAL FUND |
2011-12 |
2012-13 |
|
POSITIONS - LEGISLATIVE COUNT
|
0.500 |
0.500 |
|
Personal Services
|
$43,031 |
$60,961 |
|
All Other
|
$5,178 |
$3,178 |
|
|
|
| GENERAL FUND TOTAL |
$48,209 |
$64,139 |
| ATTORNEY GENERAL, DEPARTMENT OF THE |
|
|
| DEPARTMENT TOTALS |
2011-12 |
2012-13 |
|
|
|
|
GENERAL FUND
|
$48,209 |
$64,139 |
|
|
|
| DEPARTMENT TOTAL - ALL FUNDS |
$48,209 |
$64,139 |
| SECTION TOTALS |
2011-12 |
2012-13 |
|
|
|
|
GENERAL FUND
|
$50,384 |
$147,920 |
|
|
|
| SECTION TOTAL - ALL FUNDS |
$50,384 |
$147,920 |
Sec. 13. Effective date. This Act takes effect July 1, 2012, except that the Commissioner of Administrative and Financial Services is authorized to appoint the Chief Appeals Officer pursuant to the Maine Revised Statutes, Title 36, section 151-B and the taxpayer advocate pursuant to Title 36, section 151-C prior to July 1, 2012 as long as those appointments do not take effect until July 1, 2012.’
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
SUMMARY
This amendment changes the deadline in the bill for requesting reconsideration of a tax assessment from 30 days after the receipt of the notice of the assessment to 60 days after receipt of the notice.
The amendment removes the requirement that a taxpayer does not have a notice of action if the assessor has been presented with a valid power of attorney and fails to communicate with the designated attorney.
The amendment gives the Commissioner of Administrative and Financial Services, instead of the State Tax Assessor, the authority to appoint for 5-year terms the Chief Appeals Officer in the Independent Appeals Office within the Department of Administrative and Financial Services, Bureau of Revenue Services. The amendment requires nominations of the Chief Appeals Officer to be submitted to the joint standing committee of the Legislature having jurisdiction over taxation matters for review. The amendment authorizes the commissioner or the Chief Appeals Officer to hire appeals officers and administrative staff. It provides a process for removal of the Chief Appeals Officer.
It removes provisions that allow the assessor to file a petition for a de novo hearing or appeal. The amendment requires the Chief Appeals Officer to submit a report on the activities of the office by January 1, 2013 and annually thereafter on the activities of the Independent Appeals Office to the Governor, the assessor and the joint standing committee of the Legislature having jurisdiction over taxation matters.
The amendment requires the commissioner rather than the assessor to appoint the taxpayer advocate.
The amendment also removes the requirement that the Bureau of Revenue Services submit emergency legislation concerning the transition of cases from the old administrative appeals process to the new process.
The amendment adds an appropriations and allocations section.
FISCAL NOTE REQUIRED
(See attached)