79-78
Authority of municipalities to impose service charges on houses of religious worship
Cite as Me. Op. Att'y Gen. 79-78
MAINE STATE LEGISLATURE
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RICHARD S. COHEN
ATTORNEY GENERAL
STATE OF MAINE
DEPARTMEN'r OF Tl-IE ATTORNEY GENERAL
AllGlfSTA, MAINE 04333
April 18, 1979
STEPHEN L. DIAMOND
JOHN S. GLliASON
JOHN M. R. PATERSON
Ro!tcRT J. STOLT
DEPUTY ATTORNEYS GENERAL
The Honorable Robert G. Gillis
House of Representatives
State House
Augusta, Maine
04333
Dear Representative Gillis:
This responds to your request for advice as to whether
municipalities are authorized to impose service charges on
houses of religious worship.
The scope of Maine's service charge statute is very
narrow.
It authorizes municipalities to impose service charges
on the owners of certain institutional and organizational real
property, which is otherwise exempt from state or municipal
taxation.
36 M.R.S.A.
§ 652(L).
The statute states further
that a service charge may be imposed only to recover the cost
of providing municipal services to one class of property:
"Residential properties currently
totally exempt from property taxation,
yet used to provide rental income,
This classification does not include
student housing or parsonages."
36
M.R.S.A. § 652(L)(2)(a).
In light of these restrictions on the imposition of
service charges, it is difficult to imagine a situation where
service charges could be imposed on houses of religious worship
since a house of religio~p worship is not residential property
used to provide rental income.
Sincerely,
,1 •• .,
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Andre G. Jan~lle
Assistant Attorney General
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