Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 1 – General Provisions
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Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 1 - General Provisions
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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
- Commission: means the St. See Maine Revised Statutes Title 38 Sec. 992
- Contract: A legal written agreement that becomes binding when signed.
- Current use program: means the:
A. See Maine Revised Statutes Title 36 Sec. 501Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries. Decedent: A deceased person. Deed: The legal instrument used to transfer title in real property from one person to another. Estates: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501 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. 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 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 Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity. Memorandum of Understanding: means the Memorandum of Understanding Between the State of Maine of the United States and the Province of New Brunswick of Canada Regarding the St. See Maine Revised Statutes Title 38 Sec. 992 Minority: when used in reference to age shall mean under the age of 18. See Maine Revised Statutes Title 1 Sec. 72 Mortgagee: shall be construed to include the heirs and assigns of the mortgagee. See Maine Revised Statutes Title 36 Sec. 501 Mortgagee: The person to whom property is mortgaged and who has loaned the money. 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 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. 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 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 Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501 Quorum: The number of legislators that must be present to do business. 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. Registered mail: shall be construed to include certified mail. See Maine Revised Statutes Title 36 Sec. 501 Statute: A law passed by a legislature. 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 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 Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72 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 Waterway: means the St. See Maine Revised Statutes Title 38 Sec. 992 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72