Sections
Subchapter 2 Valuation 1181
Subchapter 3 Personal Property Tax 1231 – 1233
Subchapter 4 Delinquent Taxes 1281 – 1288
Subchapter 5 Supplemental Assessments 1331

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Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 107 - Unincorporated and Unorganized Places

  • Activity and use limitations: means restrictions or obligations created under this chapter with respect to real property. See Maine Revised Statutes Title 38 Sec. 3002
  • Adult: means an individual at least 18 years of age or an emancipated individual under 18 years of age. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Adult: means a person who has attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
  • Adult education: means education programs primarily operated for individuals beyond the compulsory school ages and administered by school administrative units. See Maine Revised Statutes Title 20-A Sec. 1
  • Advance health care directive: means an individual instruction from, or a power of attorney for health care by, an individual with capacity. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Agency: means the department or any legal successor or any other state or federal agency that determines or approves the environmental response project pursuant to which the environmental covenant is created. See Maine Revised Statutes Title 38 Sec. 3002
  • Agent: means an individual with capacity designated in a power of attorney for health care to make a health care decision for the individual granting the power. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Alternative: means a substitute process, product, material, chemical, strategy or a combination of these that serves a purpose functionally equivalent to that of a priority toxic chemical used by a commercial and industrial facility. See Maine Revised Statutes Title 38 Sec. 2322
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Board of trustees: means the board of trustees of the system. See Maine Revised Statutes Title 20-A Sec. 12701
  • Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
  • Capacity: means the ability to have a basic understanding of the diagnosed condition and to understand the significant benefits, risks and alternatives to the proposed health care and the consequences of forgoing the proposed treatment, the ability to make and communicate a health care decision and the ability to understand the consequences of designating an agent or surrogate to make health care decisions. See Maine Revised Statutes Title 18-C Sec. 5-802
  • College: means a community college as established in section 12714. See Maine Revised Statutes Title 20-A Sec. 12701
  • Commissioner: means the Commissioner of Education or the commissioner's designee. See Maine Revised Statutes Title 20-A Sec. 1
  • Commissioner: means the Commissioner of Agriculture, Conservation and Forestry and the commissioner's agents. See Maine Revised Statutes Title 7 Sec. 502
  • Common interest community: means a condominium, cooperative or other real property with respect to which a person, by virtue of the person's ownership of a parcel of real property, is obligated to pay property taxes or insurance premiums or for maintenance or improvement of other real property described in a recorded covenant that creates the common interest community. See Maine Revised Statutes Title 38 Sec. 3002
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Conservator: includes a coconservator. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Corrosive: means any substance which in contact with living tissue causes destruction of tissue by chemical action; but does not refer to action on inanimate surfaces. See Maine Revised Statutes Title 7 Sec. 502
  • Courses of study: means the courses of study for the elementary and secondary schools that are in alignment with the system of learning results as established in section 6209 and consistent with the requirements of this Title. See Maine Revised Statutes Title 20-A Sec. 1
  • covenant: means a servitude arising under an environmental response project and documented in a recordable instrument that imposes activity and use limitations. See Maine Revised Statutes Title 38 Sec. 3002
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Education. See Maine Revised Statutes Title 20-A Sec. 1
  • Department: means the Department of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 7 Sec. 502
  • Environmental management system: means a part of an overall management system of a facility and includes organizational structure, planning activities, responsibilities, practices, procedures, processes and resources for developing, implementing, achieving, reviewing and maintaining the environmental policy of the facility through documented systematic procedures. See Maine Revised Statutes Title 38 Sec. 2322
  • Environmental response project: means a plan or work performed for environmental remediation of real property and conducted:
A. See Maine Revised Statutes Title 38 Sec. 3002
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • facility: means an entity:
  • A. See Maine Revised Statutes Title 38 Sec. 2322
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Flammable: means any substance which has a flashpoint of above 20 degrees to and including 80 degrees Fahrenheit as determined by the Tagliabue Open Cup Tester, except that the flammability of solids and of the contents of self-pressurized containers is determined by methods generally applicable to such containers and established by regulations issued by the commissioner and "extremely flammable" means any substance which has a flashpoint at or below 20 degrees Fahrenheit as determined by the Tagliabue Open Cup Tester. See Maine Revised Statutes Title 7 Sec. 502
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantee: means the person to whom a freehold estate or interest in land is conveyed. See Maine Revised Statutes Title 1 Sec. 72
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian: means a judicially appointed guardian or conservator having authority to make a health care decision for an individual. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Guardian: includes a coguardian but does not include a guardian ad litem. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Guardian ad litem: means a person appointed to inform the court about, and to represent, the needs and best interest of an individual. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Hazardous substance: means any substance or mixture of substances which is toxic, corrosive, an irritant, strong sensitizer, flammable, or which generates pressure through decomposition, heat or other means and which may cause substantial personal injury or illness during any customary or reasonable anticipated handling or use including reasonably foreseeable ingestion by children and also means any radioactive substance, if, with respect to such substance as used in a particular class of article or as packaged, the commissioner determines by regulation that the substance is sufficiently hazardous to require labeling in accordance with this subchapter in order to protect the public health. See Maine Revised Statutes Title 7 Sec. 502
  • Health care: means any care, treatment, service or procedure to maintain, diagnose or otherwise affect an individual's physical or mental condition. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Health care decision: means a decision made by an individual with capacity or by the individual's agent, guardian or surrogate regarding the individual's health care, including:
  • A. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Health care institution: means an institution, facility or agency licensed, certified or otherwise authorized or permitted by law to provide health care in the ordinary course of business. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Health care provider: means an individual licensed, certified or otherwise authorized or permitted by law to provide health care in the ordinary course of business or practice of a profession. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Highly toxic: means any substance which produces death within 14 days in at least half of a group of 10 or more laboratory white rats each weighing between 200 and 300 grams, when a single dose of 50 milligrams or less per kilogram of body weight, is orally administered or when inhaled continuously for a period of one hour or less at an atmospheric concentration of 200 parts per million by volume or less of gas, vapor, mist or dust, or which produces death within 14 days in at least half of 10 or more rabbits tested in a dosage of 200 milligrams or less per kilogram of body weight, when administered by continuous contact with the bare skin for 24 hours or less. See Maine Revised Statutes Title 7 Sec. 502
  • Holder: means the grantee of an environmental covenant as specified in section 3003, subsection 1. See Maine Revised Statutes Title 38 Sec. 3002
  • Household use: means any use, or intended use of an article in or about the living area or living quarters of a house, apartment house or other place of abode. See Maine Revised Statutes Title 7 Sec. 502
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Individual instruction: means a direction from an individual with capacity concerning a health care decision for the individual. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Individual subject to conservatorship: means an adult or minor for whom a conservator has been appointed. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Individual subject to guardianship: means an adult or minor for whom a guardian has been appointed. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Irritant: means any substance, not corrosive, which on immediate, prolonged or repeated contact with normal living tissue will induce inflammatory reaction. See Maine Revised Statutes Title 7 Sec. 502
  • Joint session: When both chambers of a legislature adopt a concurrent resolution to meet together.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Label: means a display of written, printed or graphic matter upon or attached to the immediate package or container of any substance; and a requirement made by or under authority of this subchapter that any word, statement or other information appear on the label shall not be considered to be complied with unless such word, statement or other information also appears on the outside container or wrapper, if any there be, unless it is easily legible through the outside container or wrapper, and on all accompanying literature where there are directions for use, written or otherwise. See Maine Revised Statutes Title 7 Sec. 502
  • lands: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life-sustaining treatment: means any medical procedure or intervention that, when administered to a person without capacity and in either a terminal condition or a persistent vegetative state, will serve only to prolong the process of dying. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Maine Community College System Office: means the office of the president of the system, together with the offices of supporting staff, as established in section 12710. See Maine Revised Statutes Title 20-A Sec. 12701
  • Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72
  • Membership: means active participation in the program of a school from the date of enrollment to the time the student withdraws or is absent from the school for 10 consecutive days for reasons other than illness. See Maine Revised Statutes Title 20-A Sec. 15001
  • Minor: means an unemancipated individual who is under 18 years of age. See Maine Revised Statutes Title 18-C Sec. 5-102
  • misbranded: as used in this chapter or chapter 103 applies to all articles of commercial feeding stuff, commercial fertilizer or food, the package or label of which bears any statement, design or device regarding such article, or the ingredients or substances contained therein, that is false or misleading in any particular or that is falsely branded in any particular. See Maine Revised Statutes Title 7 Sec. 484
  • Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Municipal officers: means the mayor and municipal officers or councilors of a city, the members of the select board or councilors of a town and the assessors of a plantation. See Maine Revised Statutes Title 1 Sec. 72
  • Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Persistent vegetative state: means a state that occurs after coma in which the patient totally lacks higher cortical and cognitive function, but maintains vegetative brain stem processes, with no realistic possibility of recovery, as diagnosed in accordance with acceptable medical standards. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, instrumentality or any other legal or commercial entity. See Maine Revised Statutes Title 38 Sec. 3002
  • 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
  • Person: means an individual, corporation, business trust, estate, trust, partnership, association, joint venture, government, governmental subdivision, agency or instrumentality or any other legal or commercial entity. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Person: means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency or instrumentality or other legal entity. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Person: means and includes any corporation, association, copartnership or one or more individuals. See Maine Revised Statutes Title 7 Sec. 502
  • Personal property: All property that is not real property.
  • Physician: means an individual authorized to practice medicine under Title 32. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Power of attorney for health care: means the designation of an agent with capacity to make health care decisions for the individual granting the power. See Maine Revised Statutes Title 18-C Sec. 5-802
  • President: means the president of a community college. See Maine Revised Statutes Title 20-A Sec. 12701
  • President of the system: means the President of the Maine Community College System. See Maine Revised Statutes Title 20-A Sec. 12701
  • Primary physician: means a physician designated by an individual with capacity or by the individual's agent, guardian or surrogate to have primary responsibility for the individual's health care or, in the absence of a designation or if the designated physician is not reasonably available, a physician who undertakes the responsibility. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Principal: means the person who supervises the operation and management of a school and school property as determined necessary by the superintendent under policies established by the school board. See Maine Revised Statutes Title 20-A Sec. 1
  • Priority toxic chemical: means a chemical that has been identified by the department pursuant to section 2323. See Maine Revised Statutes Title 38 Sec. 2322
  • Probate: Proving a will
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Radioactive substance: means any substance which emits ionizing radiation. See Maine Revised Statutes Title 7 Sec. 502
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reasonably available: means practicable based on cost, efficacy, availability and other factors as determined by the department. See Maine Revised Statutes Title 38 Sec. 2322
  • Reasonably available: means readily able to be contacted without undue effort and willing and able to act in a timely manner considering the urgency of the patient's health care needs. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
  • SARA: means the Superfund Amendments and Reauthorization Act of 1986, Public Law 99-499. See Maine Revised Statutes Title 38 Sec. 2322
  • Secondary school: means that portion of a school that provides instruction in any combination of grades 9 through 12. See Maine Revised Statutes Title 20-A Sec. 1
  • Sign: means , with present intent to authenticate or adopt a record:
  • A. See Maine Revised Statutes Title 18-C Sec. 5-102
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands or any territory or insular possession subject to the jurisdiction of the United States. See Maine Revised Statutes Title 38 Sec. 3002
  • State: includes an Indian tribe or band recognized by federal law or formally acknowledged by a state. See Maine Revised Statutes Title 18-C Sec. 5-102
  • State board: means the State Board of Education. See Maine Revised Statutes Title 20-A Sec. 1
  • State paper: means the newspaper designated by the Legislature, in which advertisements and notices are required to be published. See Maine Revised Statutes Title 1 Sec. 72
  • Strong sensitizer: means any substance which will cause on normal living tissue through an allergic or photodynamic process a hypersensitivity which becomes evident on reapplication of the same substance and which is designated as such by the commissioner. See Maine Revised Statutes Title 7 Sec. 502
  • Supervising health care provider: means the primary physician or, if there is no primary physician or the primary physician is not reasonably available, the health care provider who has undertaken primary responsibility for a patient's health care. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Surrogate: means an individual with capacity, other than a patient's agent or guardian, authorized under this Part to make health care decisions as provided in section 5?806. See Maine Revised Statutes Title 18-C Sec. 5-802
  • System: means the Maine Community College System. See Maine Revised Statutes Title 20-A Sec. 12701
  • 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
  • Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
  • Terminal condition: means an incurable and irreversible condition that, without the administration of life-sustaining treatment, in the opinion of the primary physician, will result in death within a relatively short time. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72
  • Toxic: means any substance other than a radioactive substance that has the inherent capacity to produce bodily injury or illness to humans through ingestion, inhalation or absorption through any body surface. See Maine Revised Statutes Title 7 Sec. 502
  • Toxic chemical: means a chemical that has been identified as a chemical of concern pursuant to section 1693 or a chemical the use or release of which is subject to reporting under the SARA, Title III, Section 312 or 313. See Maine Revised Statutes Title 38 Sec. 2322
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
  • Use: means to manufacture, process or otherwise use a priority toxic chemical or to use a product or material that contains a priority toxic chemical if so designated by the department in rules adopted under this chapter. See Maine Revised Statutes Title 38 Sec. 2322
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72