§ 841 Abatement procedures
§ 842 Notice of decision
§ 843 Appeals
§ 844 Appeals to county commissioners
§ 844-M County board of assessment review
§ 844-N Primary assessing area board of assessment review
§ 848-A Assessment ratio evidence
§ 849 — judgment and execution

Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 8 - Abatement

  • 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.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • 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.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • 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
  • Brand: means a name, symbol, word or mark that identifies a product, rather than its components, and attributes the product to the owner of the brand. See Maine Revised Statutes Title 38 Sec. 1771
  • Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
  • Claim: includes a claim against an individual or conservatorship estate, whether arising in contract, tort or otherwise. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Coastal management: means the planning, development, conservation and regulation of coastal resource use by Federal, state, regional and local governments. See Maine Revised Statutes Title 38 Sec. 1802
  • Coastal resources: means the coastal waters of the State and adjacent shorelands, their natural resources and related marine and wildlife habitat that together form an integrated terrestrial, estuarine and marine ecosystem. See Maine Revised Statutes Title 38 Sec. 1802
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • 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
  • 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.
  • Covered entity: means a household in this State, a business or nonprofit organization in this State exempt from taxation under the United States Internal Revenue Code of 1986, Section 501(c)(3) that employs 100 or fewer individuals, an elementary school in this State or a secondary school in this State. See Maine Revised Statutes Title 38 Sec. 1771
  • Dependent: A person dependent for support upon another.
  • Domestic partner: means one of 2 unmarried adults who are domiciled together under long-term arrangements that evidence a commitment to remain responsible indefinitely for each other's welfare. See Maine Revised Statutes Title 1 Sec. 72
  • 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.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • 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
  • 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.
  • 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
  • Less restrictive alternative: includes supported decision making, appropriate technological assistance, appointment of an agent by the individual, including appointment under a power of attorney for health care or power of attorney for finances, or appointment of a representative payee. See Maine Revised Statutes Title 18-C Sec. 5-102
  • 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, 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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.
  • 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
  • Producer: means a person that:
A. See Maine Revised Statutes Title 38 Sec. 1771
  • Product: means an item intended for sale within the State that is identified pursuant to section 1772 as appropriate for a product stewardship program. See Maine Revised Statutes Title 38 Sec. 1771
  • Product category: means a group of similar products designated pursuant to section 1772 for the purpose of establishing product stewardship programs. See Maine Revised Statutes Title 38 Sec. 1771
  • Product stewardship: means a producer's taking responsibility for managing and reducing the life-cycle impacts of the producer's product, from product design to end-of-life management. See Maine Revised Statutes Title 38 Sec. 1771
  • Product stewardship program: includes a program financed through an assessment paid by the producers to a stewardship organization. See Maine Revised Statutes Title 38 Sec. 1771
  • 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
  • Proprietary information: means information that is a trade secret or production, commercial or financial information the disclosure of which would impair the competitive position of the submittor and would make available information not otherwise publicly available. See Maine Revised Statutes Title 38 Sec. 1771
  • Protective arrangement instead of conservatorship: means a court order entered under section 5?503. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Protective arrangement instead of guardianship: means a court order entered under section 5?502. See Maine Revised Statutes Title 18-C Sec. 5-102
  • 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
  • Recycling: means the transforming or remanufacturing of an unwanted product or the unwanted product's components and by-products into usable or marketable materials. See Maine Revised Statutes Title 38 Sec. 1771
  • 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
  • Reuse: means a change in ownership of a product or component in a product for use in the same manner and purpose for which it was originally produced. See Maine Revised Statutes Title 38 Sec. 1771
  • 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
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Stewardship organization: means a corporation, nonprofit organization or other legal entity created by a producer or group of producers to implement a product stewardship program. See Maine Revised Statutes Title 38 Sec. 1771
  • Supported decision making: means assistance from one or more persons of an individual's choosing:
  • A. See Maine Revised Statutes Title 18-C Sec. 5-102
  • 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • 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
  • Unwanted product: means a product that is no longer wanted by its owner or that has been abandoned or discarded or is intended to be discarded by its owner. See Maine Revised Statutes Title 38 Sec. 1771
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72