Maine Revised Statutes Title 36. Taxation § 501. Definitions

1. Estates. “Estates” shall be construed to mean both real estate and personal property.

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 aldermen 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” shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office.