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§681
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION
§683

§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:   [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
1.  Formal declarations.  Formal declarations of the applicant or any other individual;  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
2.  Informal statements.  Informal statements of the applicant or any other individual;  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
3.  Place of employment.  The place of employment of the applicant;  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
4.  Previous permanent residence.  The previous permanent residence of the applicant and the date the previous permanent residency was terminated;  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
5.  Voter registration.  The place where the applicant is registered to vote;  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
6.  Driver's license.  The place of issuance to the applicant of a driver's license and the address listed on the license;  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
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;  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
8.  Income tax returns.  The residence claimed on any income tax return filed by the applicant;  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
9.  Motor vehicle excise tax.  The place of payment of a motor vehicle excise tax by the applicant; or  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
10.  Military residence.  A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.  
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
SECTION HISTORY
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).
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