Sections
Subchapter 1 Development Districts for Municipalities and Plantations 5221 – 5235
Subchapter 2 State Tax Increment Financing Districts 5241 – 5244
Subchapter 3 Municipal Affordable Housing Development Districts 5245 – 5250-G
Subchapter 4 Pine Tree Development Zones 5250-H – 5250-P

Terms Used In Maine Revised Statutes > Title 30-A > Part 2 > Subpart 8 > Chapter 206 - Development Districts

  • accumulated contributions: includes as much of the employer's contribution in the Retirement Allowance Fund as is needed to reach 7. See Maine Revised Statutes Title 5 Sec. 17001
  • Actuarial equivalent: means an amount of equal value when computed at the discount rate contained in actuarial assumptions adopted by the board. See Maine Revised Statutes Title 5 Sec. 17001
  • Actuary: means the individual or the organization designated by the board to be the technical advisor to the board under section 17107. See Maine Revised Statutes Title 5 Sec. 17001
  • Adult: means a person who has attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
  • Adult care facilities: means facilities that are licensed by the Department of Health and Human Services and that offer programs for adults who need assistance or supervision and that are operated out of nonresidential commercial buildings. See Maine Revised Statutes Title 30-A Sec. 5222
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affiliated business: means 2 businesses exhibiting either of the following relationships:
A. See Maine Revised Statutes Title 30-A Sec. 5241
  • Affiliated business: means a member of a group of 2 or more businesses in which more than 50% of the voting stock of each member corporation or more than 50% of the ownership interest in a business other than a corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member businesses. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Affiliated group: means a designated business and its corresponding affiliated businesses. See Maine Revised Statutes Title 30-A Sec. 5241
  • Affordable housing: means a decent, safe and sanitary dwelling, apartment or other living accommodation for a household whose income does not exceed 120% of the median income for the area as defined by the United States Department of Housing and Urban Development under the United States Housing Act of 1937, Public Law 75-412, 50 Stat. See Maine Revised Statutes Title 30-A Sec. 5246
  • Agent: means any person acting for or in behalf of another in any of the transactions which constitute being a dealer. See Maine Revised Statutes Title 7 Sec. 1302
  • Agricultural products: include floricultural, horticultural, viticultural, forestry, nut, dairy, livestock, poultry, bee and any farm products. See Maine Revised Statutes Title 13 Sec. 1774
  • 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.
  • Amenities: means items of street furniture, signs and landscaping, including, but not limited to, plantings, benches, trash receptacles, street signs, sidewalks and pedestrian malls. See Maine Revised Statutes Title 30-A Sec. 5222
  • Amenities: means items of street furniture, signs and landscaping, including, but not limited to, plantings, benches, trash receptacles, street signs, sidewalks and pedestrian malls. See Maine Revised Statutes Title 30-A Sec. 5246
  • Annual base compensation: means a member's gross compensation, based upon amounts reported by the member's employer on the member's previous year's federal wage and tax statement, that is used the first day of each April for setting the amount of coverage prior to retirement for participants in the group life insurance program administered by the board. See Maine Revised Statutes Title 5 Sec. 17001
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arts district: means a specified area within the corporate limits of a municipality or plantation that has been designated by the municipality or plantation for the purpose of providing employment and cultural opportunities through the development of arts opportunities, including, but not limited to, museums, galleries, arts education, art studios, performing arts venues and associated businesses. See Maine Revised Statutes Title 30-A Sec. 5222
  • Association: means a corporation organized under this subchapter, or a similar domestic corporation, or a foreign association or corporation if authorized to do business in this State, organized under any general or special Act as a cooperative association for the mutual benefit of its members, as agricultural producers, and which confines its operations to purposes authorized by this subchapter and restricts the return on the stock or membership capital and the amount of its business with nonmembers to the limits placed thereon by this subchapter for associations organized hereunder. See Maine Revised Statutes Title 13 Sec. 1774
  • Association of producers: means any association of producers of agricultural products organized and existing under this subchapter. See Maine Revised Statutes Title 13 Sec. 1955
  • auction: means the offering of cattle, sheep, swine, goats, equines, domesticated cervids, poultry and other animals raised for food or fiber for sale by means of exchanges between an auctioneer and bidders. See Maine Revised Statutes Title 7 Sec. 1452
  • Authority: means the Maine State Housing Authority. See Maine Revised Statutes Title 30-A Sec. 5246
  • Authorized agent: means employees of the department, veterinarians licensed by the State to practice veterinary medicine while performing official duties for the department, employees of the Animal and Plant Health Inspection Service of the United States Department of Agriculture, or other persons designated by the commissioner. See Maine Revised Statutes Title 7 Sec. 1751
  • Average final compensation: means :
  • A. See Maine Revised Statutes Title 5 Sec. 17001
  • Base level of employment: means the greater of either the total employment in the State of a business as of March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding the year of the business's application to become a certified Pine Tree Development Zone business divided by 4 or its average employment during the base period. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Base period: means the 3 calendar years preceding the calendar year in which an application for approval of a state tax increment financing district is submitted to the commissioner by a municipality. See Maine Revised Statutes Title 30-A Sec. 5241
  • Base period: means the 3 calendar years prior to the year in which a business applies to be certified as a qualified Pine Tree Development Zone business. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Beneficiary: means a person or persons designated by a member to receive a benefit under this Part or a person otherwise entitled to receive a benefit under this Part. See Maine Revised Statutes Title 5 Sec. 17001
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Benefit: means any payment made, or required to be made, to a beneficiary under chapter 423, subchapter V or chapter 425, subchapter V. See Maine Revised Statutes Title 5 Sec. 17001
  • Board: means the board of trustees, established under section 12004?F, subsection 9, to administer the Maine Public Employees Retirement System. See Maine Revised Statutes Title 5 Sec. 17001
  • Board: means the Maine Agricultural Bargaining Board provided for in this Article. See Maine Revised Statutes Title 13 Sec. 1955
  • Call center: means a business enterprise that employs 50 or more full-time employees for the purpose of customer service. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Captured assessed value: means the amount, as a percentage or stated sum, of increased assessed value that is utilized from year to year to finance the project costs contained within the development program. See Maine Revised Statutes Title 30-A Sec. 5222
  • Captured assessed value: means the amount, as a percentage or stated sum, of increased assessed value that is utilized from year to year to finance the project costs contained within the development program. See Maine Revised Statutes Title 30-A Sec. 5241
  • Captured assessed value: means the amount, as a percentage or stated sum, of increased assessed value that is utilized from year to year to finance the project costs contained within the affordable housing development program. See Maine Revised Statutes Title 30-A Sec. 5246
  • Catastrophic occurrence: means a fire, flood, hurricane, windstorm, earthquake or other similar event that is not within the control of a business to prevent. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Cervid: means a member of the cervidae family and hybrids, including deer, elk, caribou, reindeer and related species, specified by the commissioner by rule with the written concurrence of the Commissioner of Inland Fisheries and Wildlife. See Maine Revised Statutes Title 7 Sec. 1333
  • Child: means any natural or legally adopted, born or unborn, progeny of a member. See Maine Revised Statutes Title 5 Sec. 17001
  • Child care facilities: means facilities that are licensed by the Department of Health and Human Services that provide care for at least 6 children who are less than 18 years of age by persons who are not family members, legal guardians or other custodians of the children and that are operated out of nonresidential commercial buildings. See Maine Revised Statutes Title 30-A Sec. 5222
  • Code: means the United States Internal Revenue Code of 1986, as amended. See Maine Revised Statutes Title 5 Sec. 17001
  • Commercial large game shooting area: means an enclosed area in which large game are kept and a fee is charged to pursue and kill or pursue and attempt to kill large game. See Maine Revised Statutes Title 7 Sec. 1341
  • Commissioner: means the Commissioner of Agriculture, Conservation and Forestry or the commissioner's duly authorized agent. See Maine Revised Statutes Title 7 Sec. 1302
  • Commissioner: means the Commissioner of Agriculture, Conservation and Forestry or the commissioner's duly authorized agent. See Maine Revised Statutes Title 7 Sec. 1751
  • Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 30-A Sec. 5222
  • Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 30-A Sec. 5241
  • Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Committee: means the Revenue Forecasting Committee established in Title 5, section 1710?E. See Maine Revised Statutes Title 30-A Sec. 5241
  • 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.
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Creditable service: means a person's membership service, the person's prior service and service for which credit is allowable under sections 17755 and 17756; section 17760, subsection 3; section 18258; sections 18355 and 18356; and section 18360, subsection 2. See Maine Revised Statutes Title 5 Sec. 17001
  • Current assessed value: means the assessed value of the district certified by the municipal or plantation assessor as of April 1st of each year that the development district remains in effect. See Maine Revised Statutes Title 30-A Sec. 5222
  • Current assessed value: means the assessed value of the district certified by the municipal assessor as of April 1st of each year that the affordable housing development district remains in effect. See Maine Revised Statutes Title 30-A Sec. 5246
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means any person or entity engaged in the business of buying livestock or poultry primarily for resale, whether the purchase or sale is completed by cash, delayed payment, transfer, exchange, barter or shipment on commission. See Maine Revised Statutes Title 7 Sec. 1302
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means any department, commission, institution or agency of State Government including the Maine Community College System. See Maine Revised Statutes Title 5 Sec. 17001
  • Department: means the Department of Economic and Community Development. See Maine Revised Statutes Title 30-A Sec. 5222
  • Department: means the Department of Economic and Community Development. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Dependent: A person dependent for support upon another.
  • Designated business: means a business located within the boundaries of a development district and designated by the municipality as a "designated business" for purposes of state tax increment financing. See Maine Revised Statutes Title 30-A Sec. 5241
  • Development district: means a specified area within the corporate limits of a municipality or plantation that has been designated as provided under sections 5223 and 5226 and that is to be developed under a development program. See Maine Revised Statutes Title 30-A Sec. 5222
  • Development district: means a specified area within the corporate limits of a municipality that has been designated as provided under section 5226 and that is to be developed by the municipality under a development program. See Maine Revised Statutes Title 30-A Sec. 5241
  • Development program: means a statement of means and objectives designed to provide new employment opportunities, retain existing employment, improve or broaden the tax base, construct or improve the physical facilities and structures or improve the quality of pedestrian and vehicular transportation, as described in section 5224, subsection 2. See Maine Revised Statutes Title 30-A Sec. 5222
  • Development program: means a statement of means and objectives designed to provide new employment opportunities, retain existing employment, improve or broaden the tax base and improve the physical facilities and structures or the quality of pedestrian and vehicular transportation, as described in section 5224. See Maine Revised Statutes Title 30-A Sec. 5241
  • Director: means the Director of the Maine State Housing Authority. See Maine Revised Statutes Title 30-A Sec. 5246
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Discrepancy: means an instance in which a holder of a license under subsection 2 has failed to comply with a requirement under this Part. See Maine Revised Statutes Title 7 Sec. 1333
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • district: means a specified area within the corporate limits of a municipality that has been designated as provided under sections 5247 and 5250 to be developed under an affordable housing development program and financed under section 5250?A. See Maine Revised Statutes Title 30-A Sec. 5246
  • Docket: A log containing brief entries of court proceedings.
  • Domestic animals: means cattle, equines, goats, sheep, swine, cats, dogs, domesticated cervids or other domesticated animals; large game as defined in section 1341, subsection 5; and poultry. See Maine Revised Statutes Title 7 Sec. 1751
  • Domesticated bison: means the genus and species Bison bison. See Maine Revised Statutes Title 7 Sec. 1341
  • Domesticated boar: means a member of a species of Sus scrofa commonly known as the Eurasian boar or Wild Russian boar. See Maine Revised Statutes Title 7 Sec. 1341
  • Downtown: means the traditional central business district of a community that has served as the center of socioeconomic interaction in the community, characterized by a cohesive core of commercial and mixed-use buildings, often interspersed with civic, religious and residential buildings and public spaces, that are typically arranged along a main street and intersecting side streets and served by public infrastructure. See Maine Revised Statutes Title 30-A Sec. 5222
  • Downtown tax increment financing district: means a tax increment financing district described in a downtown redevelopment plan that is consistent with the downtown criteria established pursuant to rules of the department. See Maine Revised Statutes Title 30-A Sec. 5222
  • Earnable compensation: includes :
    (1) Workers' compensation benefits;
    (2) Maintenance, if any;
    (3) Any money paid by an employer to a 3rd party under a tax sheltered annuity contract or a deferred compensation plan for the future benefit of an employee provided that the money is not derived from amounts excluded from earnable compensation by paragraph B; and
    (4) Pick-up contributions. See Maine Revised Statutes Title 5 Sec. 17001
  • Employee: means :
  • A. See Maine Revised Statutes Title 5 Sec. 17001
  • 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
  • Executive body: means the official or body of officials who, in their official capacity, have the general powers and duties of administering, supervising and managing the affairs of an organization or governmental unit. See Maine Revised Statutes Title 5 Sec. 17001
  • Executor: A male person named in a will to carry out the decedent
  • Experiential tourism: means tourism that allows individuals to be active participants in outdoor recreational activities including but not limited to: hiking, camping, birding and other wildlife viewing, nature photography, visits to historical and cultural sites and museums, nature tourism, adventure tourism and ecotourism. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Federal Government: means the United States of America or any agency or instrumentality, corporate or otherwise, of the United States of America. See Maine Revised Statutes Title 30-A Sec. 2001
  • Financial plan: means a statement of the project costs and sources of revenue required to accomplish the development program. See Maine Revised Statutes Title 30-A Sec. 5222
  • Financial plan: means a statement of the project costs and sources of revenue required to accomplish the development program. See Maine Revised Statutes Title 30-A Sec. 5241
  • Financial plan: means a statement of the project costs and sources of revenue required to accomplish the affordable housing development program. See Maine Revised Statutes Title 30-A Sec. 5246
  • Financial services: means services provided by an insurance company subject to taxation under Title 36, chapter 357; a captive insurance company formed or licensed under Title 24?A, chapter 83; a financial institution subject to taxation under Title 36, chapter 819; or a mutual fund service provider. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Fisheries and wildlife or marine resources project: means a project approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources undertaken for the purpose of improving public access to freshwater or saltwater fisheries and wildlife resources of the State for fishing, hunting, research or observation or for conservation or improvement of the freshwater or saltwater fisheries and wildlife resources of the State. See Maine Revised Statutes Title 30-A Sec. 5222
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gross state tax increment: means the difference, if any, between the sales and income tax revenues attributable to the state tax increment financing district for the current period and the sales and income tax revenues attributable to the state tax increment financing district for the base period. See Maine Revised Statutes Title 30-A Sec. 5241
  • Handler: means any person engaged in the business or practice of:
  • A. See Maine Revised Statutes Title 13 Sec. 1955
  • Increased assessed value: means the valuation amount by which the current assessed value of a tax increment financing district exceeds the original assessed value of the district. See Maine Revised Statutes Title 30-A Sec. 5222
  • Increased assessed value: means the valuation amount by which the current assessed value of an affordable housing development district exceeds the original assessed value of the district. See Maine Revised Statutes Title 30-A Sec. 5246
  • Independent agricultural contractor: means a person who grows under contract, or who harvests or hauls forest products under contract, as the person's primary activity or as part of a general agricultural activity. See Maine Revised Statutes Title 13 Sec. 1774
  • Inhabitant: means a person having an established residence in a place. See Maine Revised Statutes Title 1 Sec. 72
  • Labor market average weekly wage: means the average weekly wage as published by the Department of Labor for the labor market or markets in which potential qualified Pine Tree Development Zone employees are located for the 12 most recently reported months preceding the date of application. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Labor market unemployment rate: means the average unemployment rate as published by the Department of Labor for the labor market or markets in which potential qualified Pine Tree Development Zone employees are located for the 12 most recently reported months preceding the date of application. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Large game: means domesticated cervids, domesticated boar and domesticated bison. See Maine Revised Statutes Title 7 Sec. 1341
  • 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.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Livestock and poultry: includes all cattle, sheep, goats, swine, equines, members of the genus lama, bison, ratites, poultry, domesticated cervids and other animals raised for food or fiber. See Maine Revised Statutes Title 7 Sec. 1302
  • Local district: means :
  • A. See Maine Revised Statutes Title 5 Sec. 17001
  • Maintenance and operation: means all activities necessary to maintain facilities after they have been developed and all activities necessary to operate the facilities, including, but not limited to, informational, promotional and educational programs and safety and surveillance activities. See Maine Revised Statutes Title 30-A Sec. 5222
  • Maintenance and operation: means all activities necessary to maintain affordable housing after development and all activities necessary to operate the affordable housing, including, but not limited to, informational, promotional, safety and surveillance activities. See Maine Revised Statutes Title 30-A Sec. 5246
  • Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72
  • Manufacturing: means :
  • A. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Market area: means a geographic region exclusive of a state tax increment financing district that will be affected by the operation of the district. See Maine Revised Statutes Title 30-A Sec. 5241
  • Marketing contract: includes a contract related to the marketing of agricultural products and a contract by an independent agricultural contractor for furnishing services and facilities in raising or growing agricultural products. See Maine Revised Statutes Title 13 Sec. 1774
  • Member: means any person included in the membership of a retirement program of the retirement system, as provided in chapter 423, subchapter 2, or chapter 425, subchapter 2. See Maine Revised Statutes Title 5 Sec. 17001
  • Member: includes the holder of a membership in an association without capital stock and the holder of common stock in an association organized with capital stock. See Maine Revised Statutes Title 13 Sec. 1774
  • Military redevelopment zone: means a specified area within a municipality that is contained within a labor market that includes a military facility that sustained a loss of 400 or more employed workers, if the loss was caused by a federal military facility closure or downsizing, during the 5-year period immediately preceding the time of application for designation as a military redevelopment zone, or is projected to sustain a loss of 400 or more employed workers during the 5-year period immediately following the time of application, and has been designated by the commissioner as a military redevelopment zone under section 5250?J, subsection 3?A. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
  • Municipal legislative body: means :
  • A. See Maine Revised Statutes Title 30-A Sec. 2001
  • 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
  • Municipal officers: means :
  • A. See Maine Revised Statutes Title 30-A Sec. 2001
  • Municipality: means a city or town, except as provided in chapter 225. See Maine Revised Statutes Title 30-A Sec. 2001
  • Mutual fund service provider: means a taxpayer, as defined in Title 36, section 111, subsection 7, subject to tax under Title 36, Part 8 other than a financial institution as defined in Title 36, section 5206?D, subsection 8, that derives more than 50% of its gross income from the direct or indirect provision of management, distribution or administration services to or on behalf of a regulated investment company or from trustees, sponsors and participants of employee benefit plans that have accounts in a regulated investment company. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Normal retirement age: means the specified age, the years of service requirement or any combination of age and years of service requirements at which a member becomes eligible for retirement benefits and at which those benefits may not be reduced under section 17852, subsection 3 or 3?A; section 17852, subsection 10, paragraph C; and section 18452, subsection 3. See Maine Revised Statutes Title 5 Sec. 17001
  • 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.
  • Original assessed value: means the assessed value of a development district as of March 31st of the tax year preceding the year in which it was designated and, for development districts designated on or after April 1, 2014, "original assessed value" means the taxable assessed value of a development district as of March 31st of the tax year preceding the year in which it was designated by the legislative body of a municipality or a plantation. See Maine Revised Statutes Title 30-A Sec. 5222
  • Original assessed value: means the assessed value of an affordable housing development district as of March 31st of the tax year preceding the year in which it was designated, and, for affordable housing development districts designated on or after April 1, 2014, "original assessed value" means the taxable assessed value of an affordable housing development district as of March 31st of the tax year preceding the year in which it was designated by the municipality or plantation. See Maine Revised Statutes Title 30-A Sec. 5246
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Parcel: means a contiguous tract of land. See Maine Revised Statutes Title 7 Sec. 1341
  • parcel: includes an entire unit of real estate notwithstanding the fact that it is divided by a road, way, railroad or pipeline. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Parent: means mother or father. See Maine Revised Statutes Title 5 Sec. 17001
  • Participating local district: means a local district that has approved the participation of its employees in the Participating Local District Retirement Program of the retirement system under section 18201. See Maine Revised Statutes Title 5 Sec. 17001
  • 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.
  • Person: means an individual, partnership, corporation or other legal entity. See Maine Revised Statutes Title 7 Sec. 1341
  • Person: shall mean the State, any municipality, political subdivision, institution, public or private corporation, individual, partnership or other entity. See Maine Revised Statutes Title 7 Sec. 1751
  • Person: includes one or more individuals, partnerships, corporations and associations. See Maine Revised Statutes Title 13 Sec. 1955
  • Person: means an individual, corporation, partnership, firm, organization or other legal entity. See Maine Revised Statutes Title 30-A Sec. 2001
  • Pick-up contributions: means member contributions to the retirement system which are assumed and paid by the employer through a reduction of members' salaries for services rendered, in accordance with the United States Internal Revenue Code, Section 414(h), in lieu of employee contributions. See Maine Revised Statutes Title 5 Sec. 17001
  • Pine Tree Development Zone benefits: means :
  • A. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Poultry: means all domesticated birds. See Maine Revised Statutes Title 7 Sec. 1751
  • Probate: Proving a will
  • Producer: means a person engaged in the production of agricultural products as a farmer, planter, rancher, poultry farmer, dairy farmer, fruit, vegetable or nut grower, or independent agricultural contractor as specified in section 1774, subsections 6?A and 8?A. See Maine Revised Statutes Title 13 Sec. 1955
  • Producers: includes independent agricultural contractors. See Maine Revised Statutes Title 13 Sec. 1774
  • program: means a statement of means and objectives designed to encourage the development and maintenance of affordable housing within an affordable housing development district. See Maine Revised Statutes Title 30-A Sec. 5246
  • Project costs: means any expenditures or monetary obligations incurred or expected to be incurred that are authorized by section 5225, subsection 1 and included in a development program. See Maine Revised Statutes Title 30-A Sec. 5222
  • Project costs: means any expenditures or monetary obligations incurred or expected to be incurred that are authorized by section 5225, subsection 1 and included in a development program. See Maine Revised Statutes Title 30-A Sec. 5241
  • Project costs: means any expenditures or monetary obligations incurred or expected to be incurred that are authorized by section 5249, subsection 1 and included in an affordable housing development program. See Maine Revised Statutes Title 30-A Sec. 5246
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public safety facility: means a facility used primarily for the functions of municipal or plantation government that ensure the protection of residents, organizations and institutions in the municipality or plantation, including the provision of law enforcement, fire and emergency services. See Maine Revised Statutes Title 30-A Sec. 5222
  • Qualified association: means an association of producers accredited in accordance with section 1957. See Maine Revised Statutes Title 13 Sec. 1955
  • qualified business: means any for-profit business in this State engaged in or that will engage in financial services, manufacturing or a targeted technology business that has added or will add at least one qualified Pine Tree Development Zone employee above its base level of employment in this State and that meets the following criteria:
  • A. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Qualified business activity: means a business activity that is conducted within a Pine Tree Development Zone and is directly related to financial services, manufacturing or a targeted technology business for which the business receives a letter of certification from the commissioner pursuant to section 5250?O. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • qualified Pine Tree Development Zone employees: means new, full-time employees hired in this State by a qualified Pine Tree Development Zone business for work directly in one or more qualified business activities for whom a retirement program subject to the Employee Retirement Income Security Act of 1974, 29 United States Code §§ 101 to 1461, as amended, and group health insurance are provided and whose income derived from employment within the Pine Tree Development Zone, calculated on a calendar year basis, is greater than the most recent annual per capita personal income in the county in which the qualified employee is employed. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Quarterly census of employment and wages: means the comprehensive tabulation of employment and wage information for workers produced by the quarterly census of employment and wages program, a cooperative program involving the federal Department of Labor, Bureau of Labor Statistics and the state employment security agencies. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Quorum: The number of legislators that must be present to do business.
  • Real estate: means land and structures attached to it. See Maine Revised Statutes Title 30-A Sec. 2001
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • registered mail: when used in connection with any requirement for notice by mail shall mean either registered mail or certified mail. See Maine Revised Statutes Title 1 Sec. 72
  • Regular interest: means interest at the rate set from time to time by the board in accordance with section 17156. See Maine Revised Statutes Title 5 Sec. 17001
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retirement: means termination of membership with a retirement allowance granted under this chapter. See Maine Revised Statutes Title 5 Sec. 17001
  • Retirement benefit: means the same as retirement allowance. See Maine Revised Statutes Title 5 Sec. 17001
  • Retirement system: means the Maine Public Employees Retirement System. See Maine Revised Statutes Title 5 Sec. 17001
  • Service: means service as an employee for which compensation was paid. See Maine Revised Statutes Title 5 Sec. 17001
  • Service credit: means credit received for creditable service as defined under subsection 10. See Maine Revised Statutes Title 5 Sec. 17001
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sewage: means the water-carried wastes created in and carried or to be carried away from any structure together with any surface or ground water or household and industrial waste that is present. See Maine Revised Statutes Title 30-A Sec. 2001
  • Shooting zone: means an area within a parcel that is enclosed to contain one or more species of large game. See Maine Revised Statutes Title 7 Sec. 1341
  • Sinking fund: means a fund created for the purpose of paying a debt. See Maine Revised Statutes Title 30-A Sec. 2001
  • State average weekly wage: means the average weekly wage as published by the Department of Labor for the State as a whole for the 12 most recently reported months preceding the date of application. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • State employee: means any regular classified or unclassified officer or employee in a department, any employee of the Maine Community College System except those who make the election provided under Title 20?A, section 12722, any employee of the Maine Educational Center for the Deaf and Hard of Hearing and the Governor Baxter School for the Deaf except as provided in Title 20?A, section 7407, subsection 3?A, any employee of the Maine Military Authority, any employee of the Northern New England Passenger Rail Authority, any employee of the Maine Port Authority, any employee of the Efficiency Maine Trust who on June 30, 2009 is an employee of the Public Utilities Commission energy efficiency or renewable energy programs who elects to remain a state employee, any employee of the Efficiency Maine Trust who accepts employment with the Efficiency Maine Trust prior to July 1, 2010 who was a state employee immediately prior to accepting such employment who elects to remain a state employee and any employee transferred from the Division of Higher Education Services to the Finance Authority of Maine who elects to be treated as a state employee, but does not include:
  • A. See Maine Revised Statutes Title 5 Sec. 17001
  • 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
  • State tax increment: means the net annual gain, if any, in sales tax paid as a result of taxable events occurring within a state tax increment financing district and the net annual gain, if any, in state income taxes withheld as a result of wages paid for labor performed within the district. See Maine Revised Statutes Title 30-A Sec. 5241
  • State tax increment financing district: means a type of tax increment financing district, or portion of a district, that uses state tax increment financing under section 5242. See Maine Revised Statutes Title 30-A Sec. 5241
  • State unemployment rate: means the average unemployment rate published by the Department of Labor for the State as a whole for the 12 most recently reported months preceding the date of application. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Targeted technology business: means a business primarily involved in a targeted technology as defined in Title 5, section 15301. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Tax increment: means real and personal property taxes assessed by a municipality or plantation, in excess of any state, county or special district tax, upon the increased assessed value of property in the development district. See Maine Revised Statutes Title 30-A Sec. 5222
  • Tax increment: means real property taxes assessed by a municipality, in excess of any state, county or special district tax, upon the increased assessed value of property in the affordable housing development district. See Maine Revised Statutes Title 30-A Sec. 5246
  • Tax increment financing district: means a type of development district, or portion of a district, that uses tax increment financing under section 5227. See Maine Revised Statutes Title 30-A Sec. 5222
  • Tax increment financing district: means a type of development district, or portion of a district, that uses tax increment financing under section 5227. See Maine Revised Statutes Title 30-A Sec. 5241
  • Tax shifts: means the effect on a municipality's or plantation's state revenue sharing, education subsidies and county tax obligations that results from the designation of a tax increment financing district and the capture of increased assessed value. See Maine Revised Statutes Title 30-A Sec. 5222
  • Tax shifts: means the effect on a municipality's state revenue sharing, education subsidies and county tax obligations that results from the designation of an affordable housing development district and the capture of increased assessed value. See Maine Revised Statutes Title 30-A Sec. 5246
  • Tax year: means the period of time beginning on April 1st and ending on the succeeding March 31st. See Maine Revised Statutes Title 30-A Sec. 5222
  • Tax year: means the period of time beginning on April 1st and ending on the succeeding March 31st. See Maine Revised Statutes Title 30-A Sec. 5246
  • Teacher: includes a person who is on a one-year leave of absence from a position as a teacher and is participating in the education of prospective teachers by teaching and supervising students enrolled in college-level teacher preparation programs in this State. See Maine Revised Statutes Title 5 Sec. 17001
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • This subchapter: means the "Uniform Agricultural Cooperative Association Act. See Maine Revised Statutes Title 13 Sec. 1774
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72
  • Transit: means transportation systems in which people are conveyed by means other than their own vehicles, including, but not limited to, bus systems, street cars, light rail and other rail systems. See Maine Revised Statutes Title 30-A Sec. 5222
  • Transit facility: means a place providing access to transit services, including, but not limited to, bus stops, bus stations, interchanges on a highway used by one or more transit providers, ferry landings, train stations, shuttle terminals and bus rapid transit stops. See Maine Revised Statutes Title 30-A Sec. 5222
  • Transit-oriented development: means a type of development that links land use with transit facilities to support and be supported by a transit system. See Maine Revised Statutes Title 30-A Sec. 5222
  • Transit-oriented development area: means an area of any shape such that no part of the perimeter is more than 1/4 mile from an existing or planned transit facility. See Maine Revised Statutes Title 30-A Sec. 5222
  • Transit-oriented development corridor: means a strip of land of any length and up to 500 feet on either side of a roadway serving as a principal transit route. See Maine Revised Statutes Title 30-A Sec. 5222
  • Transit-oriented development district: means a tax increment financing district consisting of a transit-oriented development area or a transit-oriented development corridor. See Maine Revised Statutes Title 30-A Sec. 5222
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Unit of local government: means a municipality, county, plantation, unorganized territory or Indian tribe. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Working waterfront: means a parcel of land abutting water subject to tidal influence or land located in the intertidal zone that is used primarily or predominantly to provide access to or support the conduct of commercial fishing and marine activities. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • Working waterfront industry: means an industry primarily involved in supporting commercial fishing, marine and boat building activities. See Maine Revised Statutes Title 30-A Sec. 5250-I
  • zone: means a specified area within the boundaries of the State that has been designated by the commissioner as a Pine Tree Development Zone in accordance with section 5250?J, subsection 3?A or 3?B. See Maine Revised Statutes Title 30-A Sec. 5250-I