Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 4 – Exemptions
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Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 4 - Exemptions
- Aboveground heating oil supply tank: means an aboveground oil storage tank that is connected directly to an oil-burning heating appliance and is used solely to store heating oil. See Maine Revised Statutes Title 38 Sec. 1392
- Aboveground oil storage facility: has the meaning set out in section 562?A, subsection 1?A. See Maine Revised Statutes Title 38 Sec. 1392
- Aboveground oil storage tank: has the meaning set out in section 562?A, subsection 1?B. See Maine Revised Statutes Title 38 Sec. 1392
- 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 subject to guardianship: means an adult for whom a guardian has been appointed under this Act. See Maine Revised Statutes Title 18-C Sec. 5-102
- 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.
- 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
- 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
- Chambers: A judge's office.
- Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
- Community drinking water well: means a public drinking water well that supplies a community water system as defined under Title 22, section 2660?B, subsection 2. See Maine Revised Statutes Title 38 Sec. 1392
- Conservator: includes a coconservator. See Maine Revised Statutes Title 18-C Sec. 5-102
- Conservatorship estate: means the property subject to conservatorship under this Act. See Maine Revised Statutes Title 18-C Sec. 5-102
- 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.
- Double-walled tank: means a tank with inner and outer walls separated by an interstitial space that allows detection and containment of leaks. See Maine Revised Statutes Title 38 Sec. 1392
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- 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.
- Fiduciary: A trustee, executor, or administrator.
- 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
- Fraud: Intentional deception resulting in injury to another.
- 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: 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 :
A. See Maine Revised Statutes Title 38 Sec. 1362Hazardous waste: means any substance identified as hazardous waste by the board pursuant to section 1319?O. See Maine Revised Statutes Title 38 Sec. 1392 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 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 Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants. 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 Letters of office: means judicial certification of guardianship or conservatorship. See Maine Revised Statutes Title 18-C Sec. 5-102 Lien: A claim against real or personal property in satisfaction of a debt. Minor: means an unemancipated individual who is under 18 years of age. See Maine Revised Statutes Title 18-C Sec. 5-102 Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501 Oil: has the meaning set out in section 562?A, subsection 15. See Maine Revised Statutes Title 38 Sec. 1392 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 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 Political subdivision: means any city, town, plantation, county, administrative entity or instrumentality created pursuant to Title 30?A, chapter 115 or 119, or quasi-municipal corporation or special purpose district, including, but not limited to, any water district or sanitary district. See Maine Revised Statutes Title 38 Sec. 1362 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 Private drinking water well: means a well that is used to supply water for human consumption and that is not a public drinking water well. See Maine Revised Statutes Title 38 Sec. 1392 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 Public drinking water well: means a drinking water supply well for a public water system as defined in Title 22, section 2601, subsection 8. See Maine Revised Statutes Title 38 Sec. 1392 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. Responsible party: means any one or more of the following persons:
A. See Maine Revised Statutes Title 38 Sec. 1362Return: 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 Site: includes all structures, appurtenances, improvements, equipment, machinery, containers, tanks and conveyances on the site. See Maine Revised Statutes Title 38 Sec. 1362 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 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 Trustee: A person or institution holding and administering property in trust. Underground oil storage facility: has the meaning set out in section 562?A, subsection 21. See Maine Revised Statutes Title 38 Sec. 1392 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 Wellhead protection zone: means :
A. See Maine Revised Statutes Title 38 Sec. 1392Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72