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An Act To Amend the Law Regarding the Annual Municipal Report Requirement
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 30-A MRSA §2801, sub-§§1 and 2, as enacted by PL 1987, c. 737, Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6; c. 9, §2; and c. 104, Pt. C, §§8 and 10, are further amended to read:
 
1. Record of financial transactions.   The report shallmust contain a recordsummary of all financial transactions of the municipality during the last municipal year. It may include an itemized list of receipts and disbursements indicating to whom and for what purpose each amount was paid.
 
2. Statement of assets and liabilities; delinquent taxpayers.   The report shallmust contain a detailed statement of the assets and liabilities of the municipality including; the report may include a list of all delinquent taxpayers and the amount due from each. It shallThe report also may contain any engineering and survey reports relating to the boundaries of the municipality and all related proceedings and actions of the municipal officers, together with any other information that the municipal officers consider to be of historical significance.
Sec. 2. 30-A MRSA §2801, sub-§6, as enacted by PL 1987, c. 737, Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6; c. 9, §2; and c. 104, Pt. C, §§8 and 10, is repealed.
 
SUMMARY
This bill makes the following changes regarding the statutory requirements regarding annual municipal reports:
1. It allows a summary of all financial transactions in lieu of a record of all financial transactions;
2. It makes the listing of delinquent taxpayers and engineering and survey reports optional; and
3. It eliminates the penalty for a municipal official who refuses or neglects to perform a duty related to annual reporting.