Statutory Interpretation
41 groups with Maine opinions1915–2026
- Statutory; Language; Meaning126 opinions · 1976–2026Interpreting statutory terms by common meaning · Interpreting statutory terms according to natural import · Interpreting statute purpose over literal wording
- Legislative Intent and Construction124 opinions · 1975–2025Interpreting statutes based on legislative intent and plain meaning · Interpreting statutory terms and legislative intent · Examining statutory language to give effect to legislative intent
- Statutory Retroactivity and Application123 opinions · 1974–2026Reviewing sentence propriety and statutory changes · Determining retroactive application of statutes · Board's handling of statutory amendments during appeal
- Municipal Law and Local Government Powers118 opinions · 1978–2026Interpreting statutory division of land and lots · Interpreting ordinance language and statutory construction rules · Interpreting statutory language and municipal ballot requirements
- Extrinsic Aids to Legislative Intent86 opinions · 1977–2025Determining legislative intent regarding pending actions under statute · Interpreting voter intent regarding constitutional amendments · Interpreting legislative intent regarding accident standard
- Mandatory vs. Discretionary Statutory Language82 opinions · 1974–2025Interpreting "shall" as meaning "must" in legal contexts · Interpreting statutory commencement dates for suspension periods · Interpreting notice requirements under state statute
- Statutory Interpretation of Criminal Law77 opinions · 1915–2025Interpreting legislative intent regarding class A sentence ranges · Interpreting statutory language in criminal charging instruments · Statutory interpretation of habitual offender conduct requirements
- Statutory Interpretation Principles and Rules70 opinions · 1975–2023Interpreting statutes within the entire statutory scheme · Statutory interpretation based on plain meaning of language · Interpreting statutory language as plain and unambiguous
- Statutory construction; Statutory interpretation; Statutes69 opinions · 1974–2025Interpreting statutory oath requirements and plain meaning rule · Balancing strict construction with legislative intent · Statutory construction and plain meaning rule application
- Taxation Law and Exemptions69 opinions · 1978–2026Strict construction of tax exemption statutes and burden of proof · Determining retail sale and use tax applicability · Defining production for tax purposes and exemption burdens
- Statutory Interpretation Methodology66 opinions · 1978–2025Interpreting statutory language and legislative intent
- Lenity and Stare Decisis in Construction63 opinions · 1970–2025Statute ambiguity negates application of rule of lenity · Determining prospective application of statutes · Interpreting statutory opinion rules to apply only to controverted facts
- Retroactive; Retroactivity; Law57 opinions · 1971–2025Statutory retroactivity requirements for applying new laws · Determining retroactivity when clarifying existing law · Retroactive legislation meeting due process requirements
- Property; Valuation; Assessment56 opinions · 1954–2023Determining fair value for property taxation purposes · Permitting local assessors leeway in valuation methods · Proving intentional discrimination in property valuation
- Value; Valuation; Market55 opinions · 1974–2021Market value evidence from actual sales · Determining depreciation for property valuation under cost approach · Determining property owners' opinion on fair market value
- Vehicle; Driving; License51 opinions · 1928–2023Distinguishing civil from criminal process in traffic infractions · License suspension as regulatory measure not criminal penalty · Interpreting statutory definition of vehicle operator
- Statutory Interpretation and Legislative History32 opinions · 1981–2014Interpreting statutes through legislative intent and history · Interpreting statutes: plain meaning and legislative history · Interpreting statutes: plain meaning over legislative history
- Charitable; Tax exemption; Public charity32 opinions · 1976–2020Determining charitable purpose for tax exemption · Determining charitable intent for statutory exemption · Determining charitable status for tax exemption under state statute
- Tax; Statutory; Construction28 opinions · 1978–2022Determining financial inability for tax abatement under statute · Interpreting statutory exemptions for equipment use tax · Determining statutory exemptions from prohibition
- Assessment; Tax; Presumption28 opinions · 1981–2021Determining just value and burden of proof in assessment appeals · Review of property tax assessment challenges and evidence
- Statutory Time Limits and Deadlines25 opinions · 1978–2022Determining when statutory time periods begin for appeals · Barring claims for failure to meet statutory deadlines · Computing sentence periods based on statutory ranges and factors
- Tax; Assessment; Burden24 opinions · 1981–2020Review of tax assessment authority and just value standard · Distinguishing tax from assessment under state law · Determining effective tax rate over multiple years
- License; Suspension; Revocation24 opinions · 1982–2026Interpreting smoking act exemptions and attorney fee statutes · Distinguishing license termination from revocation under statute · Analyzing license revocation as a nonpunitive public safety measure
- Statutory; Language; Intent23 opinions · 1982–2021Interpreting statute to include federal workers' compensation payments · Determining dependency under workers' compensation act · Interpreting statutory language regarding personnel law limitations
- Property value; Testimony property; Valuation22 opinions · 1978–2023Owner's competency to testify about property value · Admissibility of owner's opinion on property value · Owner's opinion testimony regarding property value
- Real Property Valuation Principles and Methods22 opinions · 1981–2021Determining validity of property valuation methods · Determining market value of single-use property · Considering relevant factors in property valuation assessment
- Income; Tax purposes; Apportionment20 opinions · 1985–2026Analyzing proration of tax benefits for nonresidents · Apportionment requirements for interstate commerce income · Defining unitary business and formula apportionment methods
- Tax and Tariff Law Review Procedures17 opinions · 1981–2026Finality of administrative rulings and judicial review of tax appeals · Determining commission authority to attach refund or surcharge provisions · Reviewing standard of review for tax assessment appeals
- Wildlife; Hunting; Animals17 opinions · 1979–2022Interpreting statutory limitations on animal control liens · Treat pets as personal property under common law · Defining hunting for night hunting statute compliance
- Statutory Interpretation and Meaning16 opinions · 1980–2020Determining prospective application of statutory amendments · Interpreting statutory language within the whole scheme · Defining chameleon-like expressions in legal context
- Tax Liability and Responsible Person Status15 opinions · 1998–2019Assessing liability for unpaid withholding taxes · Determining responsible person status under tax law · Determining responsible person status under section 6672
- Death; Statutory; Estate13 opinions · 1983–2024Examining statutory interpretation and wrongful death action nature · Determining fees and personal representative duties under statute · Statutory interpretation of marital property and community property
- Tax; Property; Income9 opinions · 1979–2023Interpreting exemption statutes and dual ownership requirements · Determining if ownership change constitutes change in use · Taxability of income retained by grantor in trusts
- Ejusdem generis; Meaning; Word7 opinions · 1973–2024Interpreting statute using ejusdem generis rule · Reading general language in opinions contextually
- Including voluntary health insurance deductions in weekly wage calculation · Taxpayer deductions require clear statutory authorization
- Assessing the weight of expert testimony in tax disputes · Failure to warn does not constitute fraud in tax investigations
- Determining validity of office appointments under statutory requirements · Ensuring public access under open meeting laws · Strict construction of open meeting law exceptions
- Analyzing state offset claims against federal overpayments · Analyzing tax savings from liberalized depreciation
- Defining willfulness and aiding in false tax returns · Defining willful violation of tax statutes
- Determining finality of judgment in bail bond forfeiture
- Tax avoidance through corporate reorganization under revenue act
Counts are Maine courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law