allocations

2. With respect to any written statement of appeal submitted to the board prior to July 1,
2017 in accordance with Maine Revised Statutes, Title 36, section 151-D, the Maine
Board of Tax Appeals must issue a final decision no later than September 30, 2017.
Either the taxpayer or the assessor who wishes to appeal the final decision of the Board
issued pursuant to this paragraph must file a petition for review to the Superior Court
within 60 days after receipt of the board’s decision. Any appeal submitted to the Maine
Board of Tax Appeals for which the board has not issued a final decision by July 1, 2017
may be withdrawn by the taxpayer at any time prior to the issuance of a final decision by
filing a written notice of withdrawal with the Board, and the taxpayer may file a petition
for review in the Superior Court within 60 days of the date of such withdrawal.
3. A taxpayer wishing to appeal a reconsidered decision issued by Maine Revenue Services
under Maine Revised Statutes, Title 36, section 151 prior to July 1, 2017, who has not yet
filed an appeal with the Maine Board of Tax Appeals, and for which the period to appeal
has not yet expired, must file a petition for review in the Superior Court no later than
August 31, 2017.
4. A taxpayer wishing to appeal a reconsidered decision issued by Maine Revenue Services
under Maine Revised Statutes, Title 36, section 151 on or after July 1, 2017, must file a
petition for review in the Superior Court within 60 days after receipt of the reconsidered
decision. No written statement of appeal may be filed with the Maine Board of Tax
Appeals on or after July 1, 2017.
Sec. J-19. Effective date. This Part takes effect October 1, 2017, except the transition
provisions in Sec. J-18 take effect on July 1, 2017.
PART J
SUMMARY
This Part eliminates the Board of Tax Appeals and related administrative structure and
appeals procedures beginning October 1, 2017. Beginning July 1, 2017, all Maine Revenue
Services reconsideration decisions may be appealed only to the Superior Court.
PART K
Sec. K-1. 30-A MRSA §5681, sub-§5, as amended by PL 2015, c. 267, Pt. K and
affected by §16, is further amended to read:
5. Transfers to funds. No later than the 10th day of each month, the State Controller shall
transfer to the Local Government Fund 5% of the receipts during the previous month from the
taxes imposed under Title 36, Parts 3 and 8, and Title 36, section 2552, subsection 1, paragraphs
A to F and L, and credited to the General Fund without any reduction, except that for fiscal years
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