Terms Used In Maine Revised Statutes Title 36 Sec. 686

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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
• Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
• 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
• in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
• Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
• Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
• Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72