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us-me/statute/title-36/chapter-105 — CITIES AND TOWNS · Axiom

Axiom
Maine
Statutes
Title 36

Cities And Towns

School subsidies withheld from delinquent municipalities
Interest on delinquent state taxes
Interest on delinquent county taxes
Tax collector liable to inhabitants
Delinquent tax collectors; fine
Warrant form; for completion of collection by treasurer
Personal property distrained; sold as on execution
Real estate levied on; sold as on execution
Tax collector to account when taken on execution
Municipalities may choose another tax collector
Payments to former tax collector in dispute; procedure
Remedy of owners of property taken for default of others
Amendments permitted in actions to collect taxes
Defendant estopped to deny title; exceptions
Treasurer's receipt as evidence of redemption
Municipalities may set off moneys due against taxes
Application of payments to unpaid taxes
Civil action with special attachments; procedure
Tax lien certificate; procedure
Aggregate tax lien certificate for time-share units; procedure
Tax lien mortgage; redemption; discharge; foreclosure
Application for abatement
Credit reporting; payment during redemption period
Sale of foreclosed properties
Foreclosure for equitable relief, procedure
Foreclosure in action for equitable relief; alternative procedure; class action
Action for equitable relief after period of redemption; procedure
Tax-acquired property and the restriction of title action
Tax-acquired property and the restriction of title action
Abandoned tax-acquired property
Presumption of validity
Supplemental assessments; enforcement of lien
Disbursement of excess funds
Distraint for taxes; procedure; sale
Disposition of surplus
Arrest; notice; procedure; fees
Tax collector may issue warrant of distress to sheriff, deputy sheriff or constable
Warrant of distress; service; notice; fees
Distraint before tax due to prevent loss
Arrest and commitment; procedure
Tax collector liable unless taxpayer imprisoned within one year
Tax collector may bring action in own name
Action may be brought in name of municipality
Tax collector's tax auction sale; notice; procedure
-- form
Notice to owners or occupants of time and place of sale
Sale; procedure; costs
Tax collector's return of sale; form
Purchaser to notify mortgagee of sale; right of redemption
Purchaser's failure to pay in 20 days voids sale
Owner's right to redeem
Refund of taxes paid by purchaser
Delivery of deed to purchaser after 2 years
Nonresident owner's action; time limit
Municipal officers may bid at sale
Collector's deed; prima facie evidence of validity of sale
Posting notices; evidence of
Purpose
Definitions
Owner's application
Administration; regulations
Valuation of farmland
Powers and duties; State Tax Assessor
Valuation of open space land
Orders
Assessment of tax
Schedule; investigation
Reclassification
Scenic easements and development rights
Recapture penalty
Mineral lands
Mineral lands subject to an excise tax
Recapture penalty
Enforcement provision
Application
Transfer of portion of parcel of land
Reclassification and withdrawal in unorganized territory
Appeal from State Tax Assessor or Commissioner of Agriculture
Appeals and abatements
Valuation guidelines
Program promotion
Program monitoring
Purpose
Definitions
Owner's application
Administration; rules
Current use valuation of working waterfront land
Assessment of tax
Schedule; qualification
Recapture penalty
Enforcement
Transfer of ownership
Appeals and abatements
Analysis and report
Information bulletin
Purpose
Definitions
Owner's application
Administration; rules
Current use valuation of working waterfront land

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