Maine Revised Statutes

§681§683
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
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).

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