Appropriation of excise taxes by county commissioners from unorganized territories for use outside the unorganized territories

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 t-.FORNEY GENERAL ST.-\TE OF MAINE DEPARH!E!'<T OF THE ATTORNEY GENERAL April 3, 1979 Honorable James A- McBreairty Maine State Senate State House Augusta, Maine 04333 Dear Senator McBreairty: STEi'HE:-S L. DIAMO:-SLJ J (Jfi'-.' S. CiLEASO'-.' JoH:--: \I. R. PAIEi<.so:--: ROBERT J. STOLT DEPUTY AfTOR,\JEYS G'..:NERAL You have inquired whether a board of county commissioners may appropriate excise taxes collected from an unorganized terri- tory for use outside the particular unorganized territory. Mv answer to this question is negative for the reasons stated below. 36 M.R.S.A. §1489 (2) (1978-79 Supp.), as amended by P.L. 1977, c.698, §7, provides that: "Excise taxes collected in unorganized places shall be credited by the county treasurer as undedicqted funds for the unorganized place in which. the tax was payable and may be appropriated by the county commissioners pursuant to Title 30, Chapter 4 O 5. -" 1 30 M.R.S.A. §5801 (1978-79 Supp.) was enacted as emergency legislation (effective April 3, 1978) by Chapter 698, §4 of the Public Laws of 1977 and provides: "All excise taxes credited to the county treasurer pursuant to Title 36, section 1489, may he appropriated by the county commissioners for use in the unorganized places where the tax was payable for same services and purposes as in municipalities." Section 4 of Chapter 698 of the Public Laws of 1977 originated as House Amendment "A" to House Amendment "B" to L.D.2159, being "An Act relating to the Taxation of the Unorganized Territory." The Statement of Fact accompanying this amendment stated that it 1. Title 30~ Chapter 405 of the Maine Revised Statutes Anno- tated. Honorable James A. McBreairty April 3, 1979 Page two "allows the county commissioners to appropriate excise taxes for purposes to be used in the unorganized place where the tax was paid. 112 In view of the foregoing, it is apparent that excise taxes collected in unorganized places may be appropriated by the county commissioners. However, any such appropriation must be for use in the unorganized place where the tax '.vas payable and collected. I hope this information is helpful to you. Please feel free to call upon me if I can be of further assistance. (9nce \ Attorney General RSC:sm 2. This amendment was sponsored by Representative Donald H. Burns of Anson and was prompted by an opinioD form this Office to Representative Burns which concluded that the county comm- issioners must have statutory authority in order to expend excise taxes collecteu from unorganized places for a particular purpose. See Atty. Gen. Op. February 17, 1978.