‘Sec. 1. 20-A MRSA §15672, sub-§23, as amended by PL 2005, c. 2, Pt. D, §36 and affected by §§72 and 74 and affected by c. 12, Pt. WW, §18, is repealed and the following enacted in its place:
23. Property fiscal capacity. "Property fiscal capacity" means:
A. Prior to fiscal year 2014-15, the certified state valuation for the year prior to the most recently certified state valuation;
B. For fiscal year 2014-15, the average of the certified state valuations for the 2 most recent years prior to the most recently certified state valuation; and
C. For fiscal year 2015-16 and each subsequent fiscal year, the average of the certified state valuations for the 3 most recent years prior to the most recently certified state valuation.’