Maine § 501. - Definitions
Full text of Maine Maine Revised Statutes § 501. — Definitions, with citation guidance and answers to common questions.
§ 501.. Definitions
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).]
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.
Frequently Asked Questions About Maine § 501.
What does Maine Revised Statutes § 501. cover?
Section 501. ("Definitions") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 501.?
A common citation format is "Maine Revised Statutes § 501." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 501. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.