Assessment and payment of Forestry District Tax on Property within the town of Osborn

MAINE STATE LEGISLATURE The following document is provided by the LAW AND LEGISLATIVE DIGITAL LIBRARY at the Maine State Law and Legislative Reference Library http://legislature.maine.gov/lawlib Reproduced from scanned originals with text recognition applied (searchable text may contain some errors and/or omissions) RICHARD S. COHEN ATTORNEY GENERAL S'J'ATE 01'' MAINE DEPARTMENT OF THE A'lvl'ORNEY GENERAL AUGUSTA, MAINE 04333 Honorable Jerrold Speers Treasurer, State of Maine State Office Building Augusta, Maine 04333 August 14, 1979 Re: Assessment and Payment of Forestry District Tax on Property within the Town of Osborn. Dear Treasurer Speers: STEPHEN L. DIAMOND JOHN S. GLEASON JOHN M. R. PATERSON ROBERT J: STOLT DEPUTY ATTORNEYS GENERAL You have inquired whether the Town of Osborn, incorporated pursuant to the provisions of P. & S.L. 1975, c. 113, is within the Maine Forestry District. The purpose of your inquiry is to determine whether property within that municipality is liable for assessment of the annual Forestry District tax under 12 M.R.S.A. § 1601 and whether payment of the Forestry District tax assessed and collected should be made by the Town Treasurer of the Town of Osborn to the Treasurer of the State of Maine by October l of the year of assessment. The territory included within the administrative district known as the Maine Forestry District is set forth in 12 M.R.S.A. § 1201. The area of what was formerly Osborn Plantation was placed in the Maine Forestry District (12 M.R.S.A. S 1201) by § 34 of c. 226 of the Public Laws of 1965. Since Osborn Plantation was a 'municipality" placed within the bounds of the Maine Forestry District by act of the Maine Legislature, it follows that there was no vote by the inhabitants to become a part of the District pursuant to 12 M.R.S.A. § 1202. Municipal- ities required to vote for inclusion in the Maine Forestry District under the provisions of 12 M.R.S.A. § 1202 are municipalities adjoining the Maine Forestry District. The provisions of 12 M.R.S~A. § 1202 are not operative with respect to municipalitites whose area is within the District. page 2 When the Town of Osborn was organized pursuant to P. & S.L. 1975, c. 113 (a copy of which is appended hereto), it ·encompassed the same territorial area as its·predecessor, Osborn Plantation. No change was made at the time of or since the incorporation of the Town of Osborn by·the·Maine Legislature excluding the area. of the former Osborn Plantation·from within the area contained in the Maine Forestry District, 12 M.R.S.A. § 1201. Thus, there is clear legislative intent to maintain the Town of Osborn within the Maine Forestry District. In further support of this conclusion, it should be noted that when municipalities clearly within the bounds of the Maine Forestry District have wished to withdraw from the District, they have sought statutory relief. P.L. 1977, c. 720, § l removes two townships making up the Town of Carrabasset Valley from the Maine Forestry District, and section 2 of that legislation removes the municipality of Medway from within the territorial bounds of the Maine Forestry District. In addition, P. & s.L. 1977, c. 87, § 2, "AN ACT Converting Beaver Cove Plantation into the Town of Beaver Cove," contains the following express statutory language: "The Town of Beaver Cove shall be removed from the Maine Forestry District and shall not be liable for any tax levied because of ·inclu- sion within that district. n The legislation incorporating Osborn Plantation into the Town of Osborn does not contain similar language excluding the Town of Osborn from the Maine Forestry District. · For the reasons stated, we are of the opinion that the Town of Osborn is within the Maine Forestry District and property therein must be t~xed and the proceeds thereof paid by October 1 annually as provjded by 12 M. § 160 • Attorney General RSC/ec