Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 501 (2026)

Definitions

✓ current as of May 2026
Find cases: SyfertCases citing this section ME-LEGlegislature.maine.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
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;   [PL 2021, c. 630, Pt. C, §1 (NEW).]
B. Farm and open space tax law established in subchapter 10; and   [PL 2021, c. 630, Pt. C, §1 (NEW).]
C. Current use valuation of certain working waterfront land tax law established in subchapter 10‑A.   [PL 2021, c. 630, Pt. C, §1 (NEW).]
[PL 2021, c. 630, Pt. C, §1 (NEW).]
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.  
[RR 2025, c. 1, Pt. F, §2 (COR).]
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.  
[PL 2025, c. 113, Pt. D, §9 (AMD).]
SECTION HISTORY
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).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Notes of Decisions
Cited in 3 cases, 1992–2016 · leading case: Chadwick-BaRoss, Inc. v. City of Westbrook, 2016 ME 62 (Me. 2016).
Sort: Relevance Newest Treatment
Chadwick-BaRoss, Inc. v. City of Westbrook, 2016 ME 62 (Me. 2016). “See 36 M.R.S. § 501 (2015) (providing definitions for the chapter of title.”
Hustus v. Town of Medway, 845 A.2d 563 (Me. 2004). “See 36 M.R.S.A. § 501(7) (1990) (defining property to “mean both real estate and personal property”); 36 M.”
Jordan-Milton Mach., Inc. v. City of Brewer, 609 A.2d 1166 (Me. 1992). “Jordan-Milton contends it should be treated as a non-resident and that under section 603 its machinery should be taxed where it is physically located on the date of assessment.”
— Me. Rev. Stat. tit. 36, § 501(7) — 1 case
Hustus v. Town of Medway, 845 A.2d 563 (Me. 2004). “See 36 M.R.S.A. § 501(7) (1990) (defining property to “mean both real estate and personal property”); 36 M.”
— Me. Rev. Stat. tit. 36, § 501(9)(1990) — 1 case
Jordan-Milton Mach., Inc. v. City of Brewer, 609 A.2d 1166 (Me. 1992). “Jordan-Milton contends it should be treated as a non-resident and that under section 603 its machinery should be taxed where it is physically located on the date of assessment.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.