2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §682. Permanent residency; factual determination by assessor

Part 2: PROPERTY TAXES

Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION HEADING: PL 1997, C. 643, PT. HHH, §3 (NEW)

§682. Permanent residency; factual determination by assessor

The assessor shall determine whether an applicant has a permanent residence in this State. In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following: [1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW).]

1. Formal declarations. Formal declarations of the applicant or any other individual;

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

2. Informal statements. Informal statements of the applicant or any other individual;

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

3. Place of employment. The place of employment of the applicant;

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

4. Previous permanent residence. The previous permanent residence of the applicant and the date the previous permanent residency was terminated;

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

5. Voter registration. The place where the applicant is registered to vote;

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

6. Driver's license. The place of issuance to the applicant of a driver's license and the address listed on the license;

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

7. Certificate of motor vehicle registration. The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate;

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

8. Income tax returns. The residence claimed on any income tax return filed by the applicant;

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

9. Motor vehicle excise tax. The place of payment of a motor vehicle excise tax by the applicant; or

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

10. Military residence. A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.

[ 1997, c. 643, Pt. HHH, §10 (AFF); 1997, c. 643, Pt. HHH, §3 (NEW) .]

SECTION HISTORY

1997, c. 643, §HHH10 (AFF). 1997, c. 643, §HHH3 (NEW).