§ 1131 Purpose
§ 1132 Definitions
§ 1133 Owner’s application
§ 1134 Administration; rules
§ 1135 Current use valuation of working waterfront land
§ 1136 Assessment of tax
§ 1137 Schedule; qualification
§ 1138 Recapture penalty
§ 1139 Enforcement
§ 1140 Transfer of ownership
§ 1140-A Appeals and abatements
§ 1140-B Analysis and report

Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 10-A - Current Use Valuation of Certain Working Waterfront Land

  • 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
  • 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.
  • 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
  • Commercial fishing: means harvesting or processing, or both, of wild marine organisms with the intent of disposing of them for profit or trade in commercial channels. See Maine Revised Statutes Title 36 Sec. 1132
  • Commercial fishing activities: means commercial aquacultural production and commercial fishing. See Maine Revised Statutes Title 36 Sec. 1132
  • 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
  • Conservator: includes a coconservator. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Contract: A legal written agreement that becomes binding when signed.
  • Current use program: means the:
A. See Maine Revised Statutes Title 36 Sec. 501
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Devise: To gift property by will.
  • 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
  • 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.
  • Excess valuation factor: includes , but is not limited to, aesthetic factors, recreational water-use factors, residential housing factors and nonresidential development factors unrelated to working waterfront uses. See Maine Revised Statutes Title 36 Sec. 1132
  • facility: means an entity:
  • A. See Maine Revised Statutes Title 38 Sec. 2322
  • 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.
  • 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
  • Guardian: includes a coguardian but does not include a guardian ad litem. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Head of tide: means the inland or upstream limit of water affected by the tide. See Maine Revised Statutes Title 36 Sec. 1132
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • 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 for whom a guardian has been appointed. See Maine Revised Statutes Title 18-C Sec. 5-602
  • 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
  • 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.
  • Intertidal zone: means all land affected by the tides between the mean high-water mark and the mean low-water mark. See Maine Revised Statutes Title 36 Sec. 1132
  • 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
  • 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
  • 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
  • Marine organism: means an animal or plant that inhabits intertidal zones or waters below head of tide. See Maine Revised Statutes Title 36 Sec. 1132
  • 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
  • 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.
  • 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
  • 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
  • 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
  • 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
  • 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.
  • 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
  • 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
  • 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
  • SARA: means the Superfund Amendments and Reauthorization Act of 1986, Public Law 99-499. See Maine Revised Statutes Title 38 Sec. 2322
  • 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
  • Support the conduct of commercial fishing activities: means :
  • A. See Maine Revised Statutes Title 36 Sec. 1132
  • 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
  • Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72
  • 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
  • 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
  • Used predominantly: means used more than 90% for commercial fishing activity, allowing for limited uses for noncommercial or nonfishing activities if those activities are minor and purely incidental to a property's predominant use. See Maine Revised Statutes Title 36 Sec. 1132
  • Used primarily: means used more than 50% for commercial fishing activity. See Maine Revised Statutes Title 36 Sec. 1132
  • Working waterfront land: means a parcel of land, or a portion thereof, abutting water to the head of tide or land located in the intertidal zone that is used primarily or used predominantly to provide access to or support the conduct of commercial fishing activities. See Maine Revised Statutes Title 36 Sec. 1132
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72