§ 1281 Payment of taxes; delinquent taxes; publication; certificate filed in registry
§ 1282 Filing of certificate to create mortgage; foreclosure provisions; notice; discharge
§ 1283 Supervision, administration and sale of real estate
§ 1284 Action to recover taxes
§ 1285 Collection of taxes in unorganized territory
§ 1286 Limitation on recovery of tax sold real estate in unorganized places
§ 1287 Action may be commenced in 10 years after disability
§ 1288 Applicability of provisions

Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 107 > Subchapter 4 - Delinquent Taxes

  • Activity and use limitations: means restrictions or obligations created under this chapter with respect to real property. See Maine Revised Statutes Title 38 Sec. 3002
  • 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
  • Advance health care directive: means an individual instruction from, or a power of attorney for health care by, an individual with capacity. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Agency: means the department or any legal successor or any other state or federal agency that determines or approves the environmental response project pursuant to which the environmental covenant is created. See Maine Revised Statutes Title 38 Sec. 3002
  • Agent: means an individual with capacity designated in a power of attorney for health care to make a health care decision for the individual granting the power. See Maine Revised Statutes Title 18-C Sec. 5-802
  • 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
  • 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.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
  • Capacity: means the ability to have a basic understanding of the diagnosed condition and to understand the significant benefits, risks and alternatives to the proposed health care and the consequences of forgoing the proposed treatment, the ability to make and communicate a health care decision and the ability to understand the consequences of designating an agent or surrogate to make health care decisions. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Common interest community: means a condominium, cooperative or other real property with respect to which a person, by virtue of the person's ownership of a parcel of real property, is obligated to pay property taxes or insurance premiums or for maintenance or improvement of other real property described in a recorded covenant that creates the common interest community. See Maine Revised Statutes Title 38 Sec. 3002
  • Conservator: includes a coconservator. See Maine Revised Statutes Title 18-C Sec. 5-102
  • Continuance: Putting off of a hearing ot trial until a later time.
  • 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.
  • covenant: means a servitude arising under an environmental response project and documented in a recordable instrument that imposes activity and use limitations. See Maine Revised Statutes Title 38 Sec. 3002
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Environmental response project: means a plan or work performed for environmental remediation of real property and conducted:
A. See Maine Revised Statutes Title 38 Sec. 3002
  • 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
  • facility: means an entity:
  • A. See Maine Revised Statutes Title 38 Sec. 2322
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • 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
  • Grantee: means the person to whom a freehold estate or interest in land is conveyed. See Maine Revised Statutes Title 1 Sec. 72
  • 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 judicially appointed guardian or conservator having authority to make a health care decision for an individual. See Maine Revised Statutes Title 18-C Sec. 5-802
  • 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
  • Health care: means any care, treatment, service or procedure to maintain, diagnose or otherwise affect an individual's physical or mental condition. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Health care decision: means a decision made by an individual with capacity or by the individual's agent, guardian or surrogate regarding the individual's health care, including:
  • A. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Health care institution: means an institution, facility or agency licensed, certified or otherwise authorized or permitted by law to provide health care in the ordinary course of business. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Health care provider: means an individual licensed, certified or otherwise authorized or permitted by law to provide health care in the ordinary course of business or practice of a profession. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Holder: means the grantee of an environmental covenant as specified in section 3003, subsection 1. See Maine Revised Statutes Title 38 Sec. 3002
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Individual instruction: means a direction from an individual with capacity concerning a health care decision for the individual. See Maine Revised Statutes Title 18-C Sec. 5-802
  • 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
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life-sustaining treatment: means any medical procedure or intervention that, when administered to a person without capacity and in either a terminal condition or a persistent vegetative state, will serve only to prolong the process of dying. See Maine Revised Statutes Title 18-C Sec. 5-802
  • 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.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • 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.
  • 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.
  • Persistent vegetative state: means a state that occurs after coma in which the patient totally lacks higher cortical and cognitive function, but maintains vegetative brain stem processes, with no realistic possibility of recovery, as diagnosed in accordance with acceptable medical standards. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, instrumentality or any other legal or commercial entity. See Maine Revised Statutes Title 38 Sec. 3002
  • Person: means an individual, corporation, business trust, estate, trust, partnership, association, joint venture, government, governmental subdivision, agency or instrumentality or any other legal or commercial entity. See Maine Revised Statutes Title 18-C Sec. 5-802
  • 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
  • Physician: means an individual authorized to practice medicine under Title 32. See Maine Revised Statutes Title 18-C Sec. 5-802
  • 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
  • Power of attorney for health care: means the designation of an agent with capacity to make health care decisions for the individual granting the power. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Primary physician: means a physician designated by an individual with capacity or by the individual's agent, guardian or surrogate to have primary responsibility for the individual's health care or, in the absence of a designation or if the designated physician is not reasonably available, a physician who undertakes the responsibility. See Maine Revised Statutes Title 18-C Sec. 5-802
  • 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
  • Probate: Proving a will
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • 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.
  • 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
  • Reasonably available: means readily able to be contacted without undue effort and willing and able to act in a timely manner considering the urgency of the patient's health care needs. See Maine Revised Statutes Title 18-C Sec. 5-802
  • SARA: means the Superfund Amendments and Reauthorization Act of 1986, Public Law 99-499. See Maine Revised Statutes Title 38 Sec. 2322
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands or any territory or insular possession subject to the jurisdiction of the United States. See Maine Revised Statutes Title 38 Sec. 3002
  • 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
  • State paper: means the newspaper designated by the Legislature, in which advertisements and notices are required to be published. See Maine Revised Statutes Title 1 Sec. 72
  • Supervising health care provider: means the primary physician or, if there is no primary physician or the primary physician is not reasonably available, the health care provider who has undertaken primary responsibility for a patient's health care. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Surrogate: means an individual with capacity, other than a patient's agent or guardian, authorized under this Part to make health care decisions as provided in section 5?806. See Maine Revised Statutes Title 18-C Sec. 5-802
  • 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
  • Terminal condition: means an incurable and irreversible condition that, without the administration of life-sustaining treatment, in the opinion of the primary physician, will result in death within a relatively short time. See Maine Revised Statutes Title 18-C Sec. 5-802
  • Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72
  • 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
  • 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
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72