Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 501

Definitions

Official textlegislature.maine.gov13 subsections

The following words and phrases as used in this chapter shall, unless a different meaning is plainly required by the context, have the following meaning:

# 1.

Estates.
"Estates" shall be construed to mean both real estate and personal property.
1-A.
Current use program.
"Current use program" means the:

# A.

Maine Tree Growth Tax Law established in subchapter 2‑A ;

# B.

Farm and open space tax law established in subchapter 10 ; and
C.
Current use valuation of certain working waterfront land tax law established in subchapter 10‑A .

# 2.

Mortgagee.
"Mortgagee" shall be construed to include the heirs and assigns of the mortgagee.

# 3.

Municipality.
"Municipality" shall include cities, towns and plantations.

# 4.

Municipal officers.
"Municipal officers" means the mayor, councillors and municipal officers of cities, the members of the select board of towns and the assessors of plantations.

# 5.

Person.
"Person" may include a body corporate or an association.

# 6.

Place.
"Place" shall include municipalities, townships and any other unorganized area.

# 7.

Property.
"Property" shall be construed to mean both real estate and personal property.

# 8.

Registered mail.
"Registered mail" shall be construed to include certified mail.

# 9.

Reside or resident.
"Reside" or "resident" shall have reference to place of domicile.

# 10.

Tax collector.
"Tax collector" means a person chosen, appointed or designated by a municipality or municipal officers to collect any tax due a municipality; or that person's successor in office.

Last amended: PL 2021, c. 275, §54 (AMD). PL 2021, c. 630, Pt. C, §1 (AMD). PL 2025, c. 113, Pt. D, §9 (AMD). RR 2025, c. 1, Pt. F, §2 (COR).

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