[HISTORY: Adopted by the Town of Casco as indicated in article
histories. Amendments noted where applicable.]
[Adopted by Town Meeting 1-14-2012 by Art. 2]
Pursuant to 36 M.R.S.A. § 1483-A, a resident of Casco
may seek an exemption from the annual excise tax for vehicles required
by 36 M.R.S.A. § 1482, subject to the following requirements:
A.
The person seeking the exemption must be the owner of the vehicle
for which the exemption is sought. The person seeking exemption may
only qualify for exemption on one motor vehicle at any given time.
B.
The person seeking the exemption must be a resident who is on active
duty serving in the United States Armed Forces and who is either permanently
stationed at a military or naval post, station or base outside of
Maine or deployed for military service for a period of more than 180
days.
C.
To apply for the exemption, the resident must present to the Town
Clerk certification from the commander of the resident's post, station
or base, or from the commander's designated agent, that the resident
is permanently stationed at that post, station or base or is deployed
for military service for a period of more than 180 days.
For purposes of this article, "United States Armed Forces" also
includes the National Guard and the Reserves of the United States
Armed Forces. For purposes of this article, "deployed for military
service" has the same meaning as in 26 M.R.S.A. § 814, Subsection
1, Paragraph A, and "resident" shall have the same meaning as in 36
M.R.S.A. § 501, Subsection 9.
