[Adopted 6-6-1996]
This article is enacted in accordance with 30-A M.R.S.A. § 3001 and 36 M.R.S.A. § 652(1)(L).
An annual service charge is hereby established. It shall be levied by the Town of Gorham against all residential property owned by an institution or organization if the property is otherwise totally exempt from property taxation and used to provide rental income. The Assessor shall provide a list of such property to the Town on request. This service charge shall not apply to student housing or parsonages.
A. 
The service charge established in § 260-2 shall be calculated according to the actual cost of providing municipal services to the property in question and the persons who use that property. Services considered in making this calculation shall include, without limitation: fire protection, police protection, road maintenance and construction, traffic control, snow and ice removal, water and sewer service, sanitation services, and any services other than education and welfare.
B. 
The total service charge levied by the Town of Gorham under this article against any institution or organization shall not exceed 2% of the gross annual revenues of that institution or organization. To qualify for this limitation, the institution or organization shall file with the Finance Director an audit of the revenues of the organization for the year immediately prior to the year in which the service charge is levied. The Finance Director shall abate the service charge amount that is in excess of the 2% of the gross annual revenues.
Unpaid service charges shall be collected following the procedure provided in 38 M.R.S.A. § 1208, as amended from time to time.
Revenues accrued from service charges shall be used, as much as possible, to fund the cost of providing the services which were considered in calculating the service charge.
Any institution or organization wishing to challenge the decision of the Town of Gorham to levy a particular service charge or the amount of a particular service charge may appeal that determination to the Board of Assessment Review. Such appeals shall be filed in writing within 60 days of the date on which notice is provided by the Town to the institution or organization indicating the amount of the service charge which they have noted to levy.