Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 10 – Farm and Open Space Tax Law
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Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 10 - Farm and Open Space Tax Law
- Adult: means an individual who has attained 18 years of age. See Maine Revised Statutes Title 18-C Sec. 5-602
- 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
- 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.
- 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.
- 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
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Comprehensive plan: means zoning or a plan of development, including any amendment thereto, prepared or adopted by the planning board. See Maine Revised Statutes Title 36 Sec. 1102
- Conservator: means a person appointed by the court to administer the property of an adult, including a person appointed under Part 4. See Maine Revised Statutes Title 18-C Sec. 5-602
- 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.
- Cropland: means acreage within a farm unit of land in tillage rotation, open land formerly cropped and land in bush fruits. See Maine Revised Statutes Title 36 Sec. 1102
- Current use program: means the:
A. See Maine Revised Statutes Title 36 Sec. 501Dependent: A person dependent for support upon another. Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial. Dismissal: The dropping of a case by the judge without further consideration or hearing. Source: 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. Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller. Farm woodland: means the combined acreage within a farm unit of forested land. See Maine Revised Statutes Title 36 Sec. 1102 Farmland: means any tract or tracts of land, including woodland and wasteland, of at least 5 contiguous acres on which farming or agricultural activities have contributed to a gross annual farming income of at least $2,000 per year from the sales value of agricultural products as defined in Title 7, section 152, subsection 2 in one of the 2, or 3 of the 5, calendar years preceding the date of application for classification. See Maine Revised Statutes Title 36 Sec. 1102 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. 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 Forest management and harvest plan: means a written document that outlines activities to regenerate, improve and harvest a standing crop of timber. See Maine Revised Statutes Title 36 Sec. 1102 Forested land: means land that is used in the growth of trees but does not include ledge, marsh, open swamp, bog, water and similar areas that are unsuitable for growing trees. See Maine Revised Statutes Title 36 Sec. 1102 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 person appointed by the court to make decisions regarding the person of an adult, including a person appointed under Part 3. See Maine Revised Statutes Title 18-C Sec. 5-602 Guardianship proceeding: means a judicial proceeding in which an order for the appointment of a guardian is sought or has been issued. See Maine Revised Statutes Title 18-C Sec. 5-602 Horticultural land: means land which is engaged in the production of vegetables, tree fruits, small fruits, flowers and woody or herbaceous plants. See Maine Revised Statutes Title 36 Sec. 1102 in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72 Individual subject to guardianship: means an adult for whom a guardian has been appointed. See Maine Revised Statutes Title 18-C Sec. 5-602 Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit. Invasive aquatic plant: means a species of aquatic plant described in section 410?N. See Maine Revised Statutes Title 38 Sec. 1861 Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement 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. 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 Lien: A claim against real or personal property in satisfaction of a debt. Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72 Minor: means an unemancipated individual who is under 18 years of age. See Maine Revised Statutes Title 18-C Sec. 5-102 Mortgage: The written agreement pledging property to a creditor as collateral for a loan. 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: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501 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 Nuisance species: means an aquatic or terrestrial nonindigenous species that threatens the diversity or abundance of native species, the ecological stability of infested waters or commercial, agricultural, aquacultural or recreational activity dependent on such waters as identified by the department through rulemaking. See Maine Revised Statutes Title 38 Sec. 1861 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. Open space land: means any area of land, including state wildlife and management areas, sanctuaries and preserves designated as such in Title 12, the preservation or restriction of the use of which provides a public benefit in any of the following areas:
A. See Maine Revised Statutes Title 36 Sec. 1102Orchard land: means the combined acreage within a farm unit of land devoted to the cultivation of trees bearing edible fruit. See Maine Revised Statutes Title 36 Sec. 1102 Parent: means a person who has established a parent-child relationship with the child under Title 19?A, chapter 61 and whose parental rights have not been terminated. See Maine Revised Statutes Title 18-C Sec. 5-102 participating water district: as used in this chapter , means a water district, as defined by Title 35?A, section 6101, subsection 3, included in the application provided for by section 2002. See Maine Revised Statutes Title 38 Sec. 2001 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. Party: means an interested person within the meaning of section 1?201, subsection 26, including the respondent, petitioner, guardian, conservator or any other person allowed by the court to participate in a guardianship or protective proceeding. See Maine Revised Statutes Title 18-C Sec. 5-602 Pastureland: means the combined acreage within a farm unit of land devoted to the production of forage plants used for animal production. See Maine Revised Statutes Title 36 Sec. 1102 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, 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 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 Planning board: means a planning board created for the purpose of planning in any municipality or the Maine Land Use Planning Commission in the unorganized territory. See Maine Revised Statutes Title 36 Sec. 1102 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 Property: means anything that may be the subject of ownership and includes both real and personal property, tangible and intangible, or any interest therein. See Maine Revised Statutes Title 18-C Sec. 5-102 protected person: means an individual; corporation; business trust; estate; trust; partnership; limited liability company; association; joint venture; public corporation; government or governmental subdivision, agency or instrumentality; or any other legal or commercial entity. See Maine Revised Statutes Title 18-C Sec. 5-602 Protective order: means an order appointing a conservator or other order related to management or disposition of an adult's property. See Maine Revised Statutes Title 18-C Sec. 5-602 Protective proceeding: means a judicial proceeding in which a protective order is sought or has been issued. See Maine Revised Statutes Title 18-C Sec. 5-602 Quorum: The number of legislators that must be present to do business. 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 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. Respondent: means an adult for whom a protective order or the appointment of a guardian is sought. See Maine Revised Statutes Title 18-C Sec. 5-602 Respondent: means an individual for whom appointment of a guardian or conservator or a protective arrangement instead of guardianship or conservatorship is sought. See Maine Revised Statutes Title 18-C Sec. 5-102 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 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 Subpoena: A command to a witness to appear and give testimony. Supported decision making: means assistance from one or more persons of an individual's choosing:
A. See Maine Revised Statutes Title 18-C Sec. 5-102Tax: 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 Testify: Answer questions in court. Testimony: Evidence presented orally by witnesses during trials or before grand juries. Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72 Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition. 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 Wildlife habitat: means land that is subject to a written management agreement between the landowner and either the Department of Inland Fisheries and Wildlife or the Department of Agriculture, Conservation and Forestry to ensure that the habitat benefits provided by the land are not lost. See Maine Revised Statutes Title 36 Sec. 1102 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72