Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 4-B – Maine Resident Homestead Property Tax Exemption
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Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 4-B - Maine Resident Homestead Property Tax Exemption
- Aboveground oil storage facility: has the meaning set out in section 562?A, subsection 1?A. 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
- 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.
- 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.
- Applicant: means an individual who has applied for a homestead property tax exemption pursuant to this subchapter. See Maine Revised Statutes Title 36 Sec. 681
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Best interest of the minor: means the standard of the best interest of the child according to the factors set forth in Title 19?A, section 1653, subsection 3. See Maine Revised Statutes Title 18-C Sec. 5-102
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. 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
- Contract: A legal written agreement that becomes binding when signed.
- Cooperative housing corporation: means an entity organized for the purpose of owning residential real estate in which residents own shares that entitle the shareholder to inhabit a certain space within a residential dwelling. See Maine Revised Statutes Title 36 Sec. 681
- Cooperative property: means the real property, including mobile and manufactured homes, owned by a cooperative housing corporation for the primary purpose of residential use. See Maine Revised Statutes Title 36 Sec. 681
- 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.
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Devise: To gift property by will.
- Discharge: includes , but is not limited to, any spilling, leaking, pumping, pouring, emitting, disposing, emptying or dumping onto the land or into the water or ambient air. See Maine Revised Statutes Title 38 Sec. 1401
- 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.
- 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.
- 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
- 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 material: includes :
A. See Maine Revised Statutes Title 38 Sec. 1401Homestead: means any residential property, including cooperative property, in this State assessed as real property owned by an applicant or held in a revocable living trust for the benefit of the applicant and occupied by the applicant as the applicant's permanent residence or owned by a cooperative housing corporation and occupied as a permanent residence by a resident who is a qualifying shareholder. See Maine Revised Statutes Title 36 Sec. 681 in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72 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. 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. 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 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. 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 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. Permanent residence: means that place where an individual has a true, fixed and permanent home and principal establishment to which the individual, whenever absent, has the intention of returning. See Maine Revised Statutes Title 36 Sec. 681 Permanent resident: means an individual who has established a permanent residence. See Maine Revised Statutes Title 36 Sec. 681 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 Person: includes any individual, partnership, corporation, association or other entity. See Maine Revised Statutes Title 38 Sec. 1401 Place: shall include municipalities, townships and any other unorganized area. See Maine Revised Statutes Title 36 Sec. 501 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 Qualifying shareholder: means a person who is a:
A. See Maine Revised Statutes Title 36 Sec. 681Real 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. 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 Sign: means , with present intent to authenticate or adopt a record:
A. See Maine Revised Statutes Title 18-C Sec. 5-102State: 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 Testator: A male person who leaves a will at death. Testimony: Evidence presented orally by witnesses during trials or before grand juries. 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 Venue: The geographical location in which a case is tried. 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