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Maine Revised Statutes

9

Delinquent Taxes

891Collection of delinquent county taxes 891-ASchool subsidies withheld from delinquent municipalities 892Interest on delinquent state taxes 892-AInterest on delinquent county taxes 893Tax collector liable to inhabitants 894Delinquent tax collectors; fine 895Warrant form; for completion of collection by treasurer 896Personal property distrained; sold as on execution 897Real estate levied on; sold as on execution 898Tax collector to account when taken on execution 899Municipalities may choose another tax collector 900Payments to former tax collector in dispute; procedure 901Remedy of owners of property taken for default of others 902Amendments permitted in actions to collect taxes 903Defendant estopped to deny title; exceptions 904Treasurer's receipt as evidence of redemption 905Municipalities may set off moneys due against taxes 906Application of payments to unpaid taxes 941Civil action with special attachments; procedure 942Tax lien certificate; procedure 942-AAggregate tax lien certificate for time-share units; procedure 943Tax lien mortgage; redemption; discharge; foreclosure 943-AApplication for abatement 943-BCredit reporting; payment during redemption period 943-CSale of foreclosed properties 944Foreclosure for equitable relief, procedure 945Foreclosure in action for equitable relief; alternative procedure; class action 946Action for equitable relief after period of redemption; procedure 946-BTax-acquired property and the restriction of title action 946-CAbandoned tax-acquired property 947Presumption of validity 948Supplemental assessments; enforcement of lien 949Disbursement of excess funds 991Distraint for taxes; procedure; sale 992Disposition of surplus 993Arrest; notice; procedure; fees 994Tax collector may issue warrant of distress to sheriff, deputy sheriff or constable 995Warrant of distress; service; notice; fees 996Distraint before tax due to prevent loss 997Arrest and commitment; procedure 998Tax collector liable unless taxpayer imprisoned within one year 1031Tax collector may bring action in own name 1032Action may be brought in name of municipality 1071Tax collector's tax auction sale; notice; procedure 1072-- form 1073Notice to owners or occupants of time and place of sale 1074Sale; procedure; costs 1075Tax collector's return of sale; form 1076Purchaser to notify mortgagee of sale; right of redemption 1077Purchaser's failure to pay in 20 days voids sale 1078Owner's right to redeem 1079Refund of taxes paid by purchaser 1080Delivery of deed to purchaser after 2 years 1081Nonresident owner's action; time limit 1082Municipal officers may bid at sale 1083Collector's deed; prima facie evidence of validity of sale 1084Posting notices; evidence of