Maine Revised Statutes Title 36 Sec. 681 – Definitions
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As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
1. Applicant. “Applicant” means an individual who has applied for a homestead property tax exemption pursuant to this subchapter.
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
Terms Used In Maine Revised Statutes Title 36 Sec. 681
- Applicant: means an individual who has applied for a homestead property tax exemption pursuant to this subchapter. See Maine Revised Statutes Title 36 Sec. 681
- Cooperative housing corporation: means an entity organized for the purpose of owning residential real estate in which residents own shares that entitle the shareholder to inhabit a certain space within a residential dwelling. See Maine Revised Statutes Title 36 Sec. 681
- Cooperative property: means the real property, including mobile and manufactured homes, owned by a cooperative housing corporation for the primary purpose of residential use. See Maine Revised Statutes Title 36 Sec. 681
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Homestead: means any residential property, including cooperative property, in this State assessed as real property owned by an applicant or held in a revocable living trust for the benefit of the applicant and occupied by the applicant as the applicant's permanent residence or owned by a cooperative housing corporation and occupied as a permanent residence by a resident who is a qualifying shareholder. See Maine Revised Statutes Title 36 Sec. 681
- Permanent residence: means that place where an individual has a true, fixed and permanent home and principal establishment to which the individual, whenever absent, has the intention of returning. See Maine Revised Statutes Title 36 Sec. 681
- Permanent resident: means an individual who has established a permanent residence. See Maine Revised Statutes Title 36 Sec. 681
- 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
- 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
- Qualifying shareholder: means a person who is a:
A. See Maine Revised Statutes Title 36 Sec. 681Real 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 Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. 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 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
1-A. Cooperative housing corporation. “Cooperative housing corporation” means an entity organized for the purpose of owning residential real estate in which residents own shares that entitle the shareholder to inhabit a certain space within a residential dwelling.
[PL 2005, c. 647, §1 (NEW); PL 2005, c. 647, §5 (AFF).]
1-B. Cooperative property. “Cooperative property” means the real property, including mobile and manufactured homes, owned by a cooperative housing corporation for the primary purpose of residential use.
[PL 2005, c. 647, §1 (NEW); PL 2005, c. 647, §5 (AFF).]
2. Homestead. “Homestead” means any residential property, including cooperative property, in this State assessed as real property owned by an applicant or held in a revocable living trust for the benefit of the applicant and occupied by the applicant as the applicant’s permanent residence or owned by a cooperative housing corporation and occupied as a permanent residence by a resident who is a qualifying shareholder. A “homestead” does not include any real property used solely for commercial purposes.
[PL 2005, c. 647, §2 (AMD); PL 2005, c. 647, §5 (AFF).]
3. Permanent residence. “Permanent residence” means that place where an individual has a true, fixed and permanent home and principal establishment to which the individual, whenever absent, has the intention of returning. An individual may have only one permanent residence at a time and, once a permanent residence is established, that residence is presumed to continue until circumstances indicate otherwise.
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
4. Permanent resident. “Permanent resident” means an individual who has established a permanent residence. For purposes of this subchapter, a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or naval post, station or base in this State is deemed to be a permanent resident. A member of the Armed Forces of the United States stationed in the State who applies for an exemption shall present certification from the commander of the member’s post, station or base or from the commander’s designated agent that the member is permanently stationed at that post, station or base. For purposes of this subsection, “a person on active duty serving in the Armed Forces of the United States” does not include a member of the National Guard or the Reserves of the United States Armed Forces.
[PL 2009, c. 418, §1 (AMD); PL 2009, c. 418, §3 (AFF).]
5. Qualifying shareholder. “Qualifying shareholder” means a person who is a:
A. Shareholder in a cooperative housing corporation that owns a homestead in this State; [PL 2005, c. 647, §3 (NEW); PL 2005, c. 647, §5 (AFF).]
B. Shareholder for the preceding 12 months in the cooperative housing corporation specified in paragraph A; and [PL 2005, c. 647, §3 (NEW); PL 2005, c. 647, §5 (AFF).]
C. Permanent resident of this State. [PL 2005, c. 647, §3 (NEW); PL 2005, c. 647, §5 (AFF).]
[PL 2005, c. 647, §3 (NEW); PL 2005, c. 647, §5 (AFF).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2005, c. 647, §§1-3 (AMD). PL 2005, c. 647, §5 (AFF). PL 2009, c. 418, §1 (AMD). PL 2009, c. 418, §3 (AFF).