An Act To Improve Employment Opportunities for Workers in the Forest Industry
Sec. 1. 12 MRSA §8883-B, sub-§2, ¶A, as enacted by PL 2003, c. 452, Pt. F, §44 and affected by Pt. X, §2, is amended to read:
Sec. 2. 36 MRSA §574-B, sub-§2, as enacted by PL 1989, c. 555, §16, is amended to read:
Sec. 3. 36 MRSA §574-B, sub-§3, as repealed and replaced by PL 2001, c. 603, §4, is amended to read:
The new landowner may not harvest or authorize the harvest of forest products for commercial use until a statement described in paragraph A or B is filed with the assessor. A person owning timber rights on land taxed under this subchapter may not harvest or authorize the harvest of forest products for commercial use until a statement described in paragraph A or B is filed with the assessor.
Parcels of land subject to section 573, subsection 3, paragraph B or C are exempt from the requirements under this section.
For the purposes of this subsection, "transferred to a new owner" means the transfer of the controlling interest in the fee ownership of the land or the controlling interest in the timber rights on the land . ; and
Sec. 4. 36 MRSA §574-B, sub-§4 is enacted to read:
Sec. 5. 36 MRSA §2729 is enacted to read:
§ 2729. Use of bonded labor
A parcel of land subject to tax under this chapter may not benefit from the General Fund contribution to the support of forest fire protection activities if the land is harvested during the property tax year using bonded labor under the federal H2 bonded labor program under 20 Code of Federal Regulations, Section 655.200 et seq. or the landowner has failed to file the notification required under Title 12, section 8883-B, subsection 1. Upon the receipt of notification from the Department of Conservation, Bureau of Forestry that a landowner reports the use of bonded labor or has failed to file the notification required under Title 12, section 8883-B, subsection 1, the assessor shall assess an additional tax equal to 150% of the amount per acre computed under section 2723-A.
summary
This bill requires a landowner to notify the Department of Conservation, Bureau of Forestry if forest land is harvested using bonded labor under the federal H2 bonded labor program under 20 Code of Federal Regulations, Section 655.200 et seq. If a landowner or a harvester employed by or under contract to the landowner uses bonded labor under the federal H2 bonded labor program or the landowner fails to provide the required notification, the land must be suspended from the Maine Tree Growth Tax Law for the year in which bonded labor is used and a penalty must be assessed under the commercial forestry excise tax to compensate the State for the General Fund contribution to the cost of forest fire protection activities.