Maine Code § 36-6659

Legislative findings
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The Legislature finds that encouragement of the growth of capital investment in this State is in the
public interest and promotes the general welfare of the people of the State. The Legislature further
finds that the high cost of owning qualified business property in this State is a disincentive to the growth
of capital investment in this State. The Legislature further finds that the program set forth in this chapter
is a reasonable means of overcoming this disincentive and will encourage capital investment in this
State. [PL 1995, c. 368, Pt. FFF, §2 (NEW).]

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