While the world has moved on since 2006, when the Taxpayer Bill of Rights and legislative tax reform dominated Maine’s political agenda, this many-headed policy monster is now vowing to return with a vengeance.

Advocates for the so-called “Son of TABOR” say they’ve collected enough signatures for its placement on an upcoming ballot. A parallel measure, to slash Maine’s excise tax by 40 percent, is also slated for inclusion at the same time, according to the State House News Service’s Victoria Wallack.

These two measures would receive consideration from the Legislature before going to the voters, a Legislature that may also review, according to subtle signs from the governor’s office, some tax reform proposals of his own design.

So far, the governor has hinted at perhaps cutting Maine’s onerous income tax. While this sounds lovely, he hasn’t revealed the rest of the story. Given Gov. Baldacci’s track record, we’d bet this cut – if proposed – is part of a larger, sprawling tax policy initiative.

This sets up TABOR vs. tax reform State House déj vu. Of course, neither succeeded the last time. After months of back-and-forth, Maine was left with status quo.

A return engagement is disconcerting. The tax reforms proposed were thoughtful and comprehensive, yet went nowhere. TABOR was a fire-breathing dragon of populist revolt, but at the polls, it still went down in flames.

Taxes, too, have dropped from its loftiest perches. The Tax Foundation has lowered Maine’s tax burden to fifteenth in the nation, down from two, while polling now indicates energy, not taxes, is foremost on Mainers’ minds.

And for good reason. The Legislature has significant energy policies to confront, especially regarding production, distribution and transmission of electricity, the state’s frightening dependence on oil-based heat and the development of heating alternatives.

The lagging economy, as well, promises to pose immediate problems too. The state is anticipating a budget deficit of several hundred million dollars, which will mean further cuts, tightening spending and all the cacophony that accompanies the process.

Oh, and there’s at least a 50-50 shot that DirigoHealth will need another new funding formula come January, if the people’s veto prevails in November. The political agenda is packed.

There aren’t enough hours in the day for a full-fledged taxation debate again. Conditions have neither changed that much in Maine, nor have the solutions: a restrictive tax-and-expenditure limiter like TABOR, or full-fledged reform.

Lawmakers – if faced with this quagmire again – must learn from the past and deal with the issue expediently. Unlike 2006-2007, taxes are not the biggest issue that Mainers are clamoring the Legislature to confront.

We don’t relish another extended tax debate. It was done to death and ended without a smattering of progress. The only shred of its legacy are the beverage taxes to support Dirigo, which are the subject of repeal.

Part of us wonders what’s the point of another tax exercise. But TABOR backers say their latest proposals will reach the ballot. This will force the question.

The Legislature, this time, must have the answers.