§ 891 Collection of delinquent county taxes
§ 891-A School subsidies withheld from delinquent municipalities
§ 892 Interest on delinquent state taxes
§ 892-A Interest on delinquent county taxes
§ 893 Collector liable to inhabitants
§ 894 Delinquent tax collectors; forfeiture
§ 895 Warrant form; for completion of collection by treasurer
§ 896 Personal property distrained; sold as on execution
§ 897 Real estate levied on; sold as on execution
§ 898 Collector to account when taken on execution
§ 899 Municipalities may choose another tax collector
§ 900 Payments to former collector in dispute; procedure
§ 901 Remedy of owners of property taken for default of others
§ 902 Amendments permitted in actions to collect taxes
§ 903 Defendant estopped to deny title; exceptions
§ 904 Treasurer’s receipt as evidence of redemption
§ 905 Municipalities may set off moneys due against taxes
§ 906 Application of payments to unpaid taxes

Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 9 > Article 1 - General Provisions

  • 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.
  • Aseptically processed and packaged: means hermetically sealed in a container and thermally processed to render the product free of microorganisms capable of reproducing in the product under normal nonrefrigeration conditions of storage and distribution. See Maine Revised Statutes Title 7 Sec. 2900
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Books and records: means books, records, accounts, memoranda or other data pertaining to the purchase and distribution of milk. See Maine Revised Statutes Title 7 Sec. 2951
  • Bulk milk hauler and sampler: means a person who collects samples and transports raw milk from a farm or raw milk products to or from a farm, milk plant, receiving station or transfer station and has in that person's possession a permit from any state to sample such products. See Maine Revised Statutes Title 7 Sec. 2900
  • Commission: means the Maine Milk Commission. See Maine Revised Statutes Title 7 Sec. 2951
  • Commissioner: means the Commissioner of Agriculture, Conservation and Forestry or the commissioner's duly authorized agent. See Maine Revised Statutes Title 7 Sec. 2900
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: means any person other than a milk dealer who purchases milk for fluid consumption. See Maine Revised Statutes Title 7 Sec. 2951
  • 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.
  • Dairy or dairy farm: means any place or premises where one or more cows, goats or sheep are kept and from which milk or milk products are provided, sold or offered for sale. See Maine Revised Statutes Title 7 Sec. 2900
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means any person who purchases or receives milk for sale as the consignee or agent of a producer, or handles for sale, shipment, storage or processing within the State and shall include a producer-dealer and a sub-dealer, but shall not include a store other than an integrated operation. See Maine Revised Statutes Title 7 Sec. 2951
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • 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
  • Grantee: means the person to whom a freehold estate or interest in land is conveyed. See Maine Revised Statutes Title 1 Sec. 72
  • heat-treated: means processed by heating every particle of milk to a temperature of 145 degrees Fahrenheit for at least 30 minutes. See Maine Revised Statutes Title 7 Sec. 2900
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Inhabitant: means a person having an established residence in a place. See Maine Revised Statutes Title 1 Sec. 72
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Integrated operation: means a person who is a dealer and who also sells at retail the milk that the person handles for sale, shipment, storage or processing within the State. See Maine Revised Statutes Title 7 Sec. 2951
  • 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.
  • Market: means any city, town or parts thereof of the State, or 2 or more of the same or parts thereof designated by the commission as a natural marketing area. See Maine Revised Statutes Title 7 Sec. 2951
  • Milk: means the lacteal secretion, practically free from colostrum, obtained by the complete milking of one or more healthy cows, goats or sheep. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk: means any of the following, regardless of the presence of any flavoring:
A. See Maine Revised Statutes Title 7 Sec. 2951
  • Milk distributor: means any person who offers for sale or sells to another person any milk or milk products in their final form. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk plant: means any place, premises or establishment where milk or milk products are collected, handled, processed, stored, pasteurized, aseptically processed, bottled or otherwise prepared for distribution. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk producer: means any person who operates a dairy farm and provides, sells or offers milk or milk products for sale. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk products: means cream, light cream, light whipping cream, heavy cream, heavy whipping cream, whipped cream, whipped light cream, sour cream, acidified sour cream, cultured sour cream, milk, butter, evaporated milk, sweetened condensed milk, nonfat dry milk solids, half-and-half, sour half-and-half, acidified sour half-and-half, cultured sour half-and-half, concentrated milk and milk products, skim milk, reconstituted or recombined milk and milk products, low-fat milk, light milk, reduced fat milk, homogenized milk, frozen milk concentrate, eggnog, cultured milk, buttermilk, yogurt, cottage cheese, creamed cottage cheese, acidified milk, low-sodium milk, lactose-reduced milk, aseptically processed and packaged milk and milk products, milk with added safe and suitable microbial organisms and any other milk product, frozen dairy dessert or frozen dairy dessert mix, cheese or other product designated as a milk product by the commissioner that is made by the addition or subtraction of milkfat or addition of safe and suitable optional ingredients for protein, vitamin or mineral fortification. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk transport tank: means a vehicle, including the truck and tank, used by a bulk milk hauler and sampler or milk tank vehicle driver to transport bulk shipments of milk from a milk plant, receiving station or transfer station to another milk plant, receiving station or transfer station. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk transportation company: means a company responsible for a milk transport tank. See Maine Revised Statutes Title 7 Sec. 2900
  • 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
  • Not pasteurized: means any milk or milk product that has not been subjected to the temperature and time requirements of pasteurization using equipment designed for pasteurization or has not been aseptically processed and packaged. See Maine Revised Statutes Title 7 Sec. 2900
  • 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
  • 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.
  • Person: means any individual, plant operator, partnership, corporation, company, firm, trustee, association or institution. See Maine Revised Statutes Title 7 Sec. 2900
  • Person: means any individual, partnership, firm, corporation, association or other unit, and the State and all political subdivisions or agencies thereof, except state owned and operated institutions. See Maine Revised Statutes Title 7 Sec. 2951
  • 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
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Producer: means any person who produces milk and sells such milk only to dealers. See Maine Revised Statutes Title 7 Sec. 2951
  • Producer-dealer: means a dealer who produces a part or all of the dealer's milk or a person who produces milk and sells to a grocery store or dairy products store or similar commercial establishment. See Maine Revised Statutes Title 7 Sec. 2951
  • Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
  • 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
  • Receiving station: means any place, premise or establishment where raw milk is received, collected, handled, stored or cooled and prepared for further transporting. See Maine Revised Statutes Title 7 Sec. 2900
  • 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.
  • Retail sale: means a doorstep delivery and over-the-counter sales by stores. See Maine Revised Statutes Title 7 Sec. 2951
  • Retail store: means a grocery store, dairy product store or any similar commercial establishment where milk is sold to consumers for consumption off the premises. See Maine Revised Statutes Title 7 Sec. 2951
  • 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
  • Store: means a grocery store, dairy product store, canteen, milk vending machine operator, milk dispensing operator or any similar commercial establishment or outlet or any other sale where milk is sold to consumers for consumption off the premises where sold. See Maine Revised Statutes Title 7 Sec. 2951
  • Sub-dealer: means any person who does not process milk and who purchases milk from a dealer and sells such milk in the same containers in which the person purchased it, but does not include a store. See Maine Revised Statutes Title 7 Sec. 2951
  • 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
  • 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
  • Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72
  • Transfer station: means any place, premises or establishment where milk or milk products are transferred directly from one milk transport tank to another. See Maine Revised Statutes Title 7 Sec. 2900
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • 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
  • Wholesale sale: means sale to any other person not included in retail. See Maine Revised Statutes Title 7 Sec. 2951
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72