Maine Revised Statutes Title 36 Sec. 501 – Definitions
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The following words and phrases as used in this chapter shall, unless a different meaning is plainly required by the context, have the following meaning:
1. Estates. “Estates” shall be construed to mean both real estate and personal property.
Terms Used In Maine Revised Statutes Title 36 Sec. 501
- board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
- Current use program: means the:
A. See Maine Revised Statutes Title 36 Sec. 501Estates: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501 Mortgagee: The person to whom property is mortgaged and who has loaned the money. Mortgagee: shall be construed to include the heirs and assigns of the mortgagee. See Maine Revised Statutes Title 36 Sec. 501 Municipal officers: means the mayor, councillors and aldermen of cities, the members of the select board of towns and the assessors of plantations. See Maine Revised Statutes Title 36 Sec. 501 Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501 Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111 Personal property: All property that is not real property. Place: shall include municipalities, townships and any other unorganized area. See Maine Revised Statutes Title 36 Sec. 501 Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501 Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72 Registered mail: shall be construed to include certified mail. See Maine Revised Statutes Title 36 Sec. 501 Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111 Tax collector: shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office. See Maine Revised Statutes Title 36 Sec. 501
1-A. Current use program. “Current use program” means the:
A. Maine Tree Growth Tax Law established in subchapter 2?A; [PL 2021, c. 630, Pt. C, §1 (NEW).]
B. Farm and open space tax law established in subchapter 10; and [PL 2021, c. 630, Pt. C, §1 (NEW).]
C. Current use valuation of certain working waterfront land tax law established in subchapter 10?A. [PL 2021, c. 630, Pt. C, §1 (NEW).]
[PL 2021, c. 630, Pt. C, §1 (NEW).]
2. Mortgagee. “Mortgagee” shall be construed to include the heirs and assigns of the mortgagee.
3. Municipality. “Municipality” shall include cities, towns and plantations.
4. Municipal officers. “Municipal officers” means the mayor, councillors and aldermen of cities, the members of the select board of towns and the assessors of plantations.
[PL 2021, c. 275, §54 (AMD).]
5. Person. “Person” may include a body corporate or an association.
6. Place. “Place” shall include municipalities, townships and any other unorganized area.
7. Property. “Property” shall be construed to mean both real estate and personal property.
8. Registered mail. “Registered mail” shall be construed to include certified mail.
9. Reside or resident. “Reside” or “resident” shall have reference to place of domicile.
10. Tax collector. “Tax collector” shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office.
SECTION HISTORY
PL 2021, c. 275, §54 (AMD). PL 2021, c. 630, Pt. C, §1 (AMD).