reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 892 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §892. Interest on delinquent state taxes

 §892. Interest on delinquent state taxes Beginning with the first day of January, following the date on which state taxes are levied, interest shall accrue on any unpaid balances that are then due. All provisions of law that relate to the collection of such taxes shall apply to the collection of interest on overdue taxes.   [PL 1981, c. 706, §11 (AMD).]SECTION HISTORY PL 1977, c. 27, §7 (AMD). PL 1981, c. 706, §11 (AMD).
36 ME Rev Stat § 892-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §892-A. Interest on delinquent county taxes

 §892-A. Interest on delinquent county taxes Interest shall accrue on all unpaid balances of the county tax that are then due, beginning on the 60th day after the date for payment set by the county commissioners under Title 30-A, section 706. County taxes, not paid prior to the 60th day after the date for payment, are delinquent.   [PL 1987, c. 737, Pt. C, §§79, 106 (AMD); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]The rate of interest shall be specified by vote of the county commissioners and a notification of this rate shall be included in the warrant to assessors required under Title 30-A, section 706. The rate of interest may not exceed the rate of interest established by the State Tax Assessor under section 186. The specified rate of interest shall apply to delinquent taxes committed during the taxable year until those taxes are paid in full and the interest shall be added to and become part of the taxes.   [PL 1987, c. 737, Pt. C, §§79, 106 (AMD); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 63 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]SECTION HISTORY PL 1977, c. 27, §8 (NEW). PL 1981, c. 142 (AMD). PL 1983, c. 595 (AMD). PL 1987, c. 737, §§C79,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 63 (AMD). PL 1989, c. 104, §§C8,C10 (AMD).
36 ME Rev Stat § 893 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §893. Collector liable to inhabitants

 §893. Collector liable to inhabitants A delinquent tax collector shall at all times be answerable to the inhabitants of his municipality for all sums which they have been obliged to pay by means of his deficiency and for all consequent damages.
36 ME Rev Stat § 894 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §894. Delinquent tax collectors; forfeiture

 §894. Delinquent tax collectors; forfeiture Any tax collector who refuses to collect a state, county or municipal tax as required by law, or who shall knowingly omit or fail to perform any duty imposed upon him by law, commits a civil violation for which a forfeiture not to exceed $100 may be adjudged.   [PL 1977, c. 696, §268 (RPR).]SECTION HISTORY PL 1977, c. 696, §268 (RPR).
36 ME Rev Stat § 895 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §895. Warrant form; for completion of collection by treasurer

 §895. Warrant form; for completion of collection by treasurer The State Tax Assessor shall prescribe the form of the warrant for use by the municipal treasurer where the tax collector has failed to collect and pay the taxes to the treasurer as required.   [PL 1975, c. 765, §15 (RPR).]SECTION HISTORY PL 1973, c. 620, §33 (AMD). PL 1975, c. 765, §15 (RPR).
36 ME Rev Stat § 896 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §896. Personal property distrained; sold as on execution

 §896. Personal property distrained; sold as on execution Any officer selling personal property, distrained under a treasurer's warrant against a tax collector or against the inhabitants of a municipality, shall proceed as in the sale of such property on execution.
36 ME Rev Stat § 897 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §897. Real estate levied on; sold as on execution

 §897. Real estate levied on; sold as on execution When a treasurer's warrant of distress is levied on the real estate of a delinquent tax collector or against the inhabitants of a municipality, the officer shall proceed as in the sale of such property on execution.
36 ME Rev Stat § 898 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §898. Collector to account when taken on execution

 §898. Collector to account when taken on execution When any tax collector is taken on execution under section 895, the municipal officers may demand of him a true copy of the tax lists, with the evidence of all payments made thereon. If he complies with this demand, he shall receive such credit as the municipal officers, on inspection of the tax lists, adjudge him entitled to, and account for the balance; but if he refuses, he shall forthwith be committed to jail by the officer who so took him or by a warrant from a justice of the peace, there to remain until he complies.   [PL 1987, c. 736, §56 (AMD).]SECTION HISTORY PL 1981, c. 456, §A120 (AMD). PL 1987, c. 736, §56 (AMD).
36 ME Rev Stat § 899 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §899. Municipalities may choose another tax collector

 §899. Municipalities may choose another tax collector The same municipality may, at any time, proceed to the choice of another collector, to complete the collection of taxes, who shall be sworn and give the security required of the first collector. The assessors or, in the case of primary assessing areas, the municipal officers shall deliver to him the uncollected assessments, with a proper warrant for their collection, and he shall proceed as prescribed.   [PL 1973, c. 695, §24 (AMD).]SECTION HISTORY PL 1973, c. 620, §34 (AMD). PL 1973, c. 695, §24 (AMD).
36 ME Rev Stat § 900 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §900. Payments to former collector in dispute; procedure

 §900. Payments to former collector in dispute; procedure When the tax of any person named in said tax lists does not thereby appear to have been paid, but such person declares that it was paid to the former tax collector, the new tax collector shall not distrain or commit him without a vote of the municipal officers.
36 ME Rev Stat § 901 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §901. Remedy of owners of property taken for default of others

 §901. Remedy of owners of property taken for default of others When the estate of an inhabitant of a municipality, who is not a tax collector thereof, is levied upon and taken as mentioned in section 891, he may maintain an action against such municipality, and recover the full value of the estate so levied on, with interest at the rate of 20% from the time it was taken, with costs. Such value may be proved by any other legal evidence, as well as by the result of the sale under such levy.
36 ME Rev Stat § 902 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §902. Amendments permitted in actions to collect taxes

 §902. Amendments permitted in actions to collect taxes At the trial of any action for the collection of taxes, or of any civil action involving the validity of any sale of real estate for nonpayment of taxes, or involving any tax lien certificate under sections 942 and 943 and the title to real estate acquired upon foreclosure of the tax lien mortgage, if it shall appear that the tax in question was lawfully assessed, the court may permit the tax collector or other officer to amend his record, return, deed or certificate in accordance with the fact, when circumstantial errors or defects appear therein, provided the rights of 3rd parties are not injuriously affected thereby. If a deed be so amended, and the amended deed be thereupon recorded, it shall have the same effect as if it had been originally made in its amended form.
36 ME Rev Stat § 903 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §903. Defendant estopped to deny title; exceptions

 §903. Defendant estopped to deny title; exceptions In all civil actions to enforce the collection of a tax on real estate, if it appears that on April 1st of the year for which such tax was assessed, the record title to the real estate listed was in the defendant, he shall not deny his title thereto. If any owner of real estate who has conveyed the same shall forthwith file a copy of the description as given in his deed with the date thereof and the name and last known address of his grantee, in the registry of deeds where such deed should be recorded, he shall be free from any liability under this section.
36 ME Rev Stat § 904 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §904. Treasurer's receipt as evidence of redemption

 §904. Treasurer's receipt as evidence of redemption The municipal treasurer's receipt or certificate of payment of a sufficient sum to redeem any real estate taxed shall be legal evidence of such payment and redemption.
36 ME Rev Stat § 905 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §905. Municipalities may set off moneys due against taxes

 §905. Municipalities may set off moneys due against taxes Subject to the approval of the municipal officers, the treasurer or any disbursing officer of any municipality may, and if so requested by the tax collector shall, withhold payment of any money then due and payable to any taxpayer whose taxes are due and wholly or partially unpaid, to an amount not in excess of the unpaid taxes together with any interest and costs. The sum withheld shall be paid to the tax collector, who shall, if required, give a receipt in writing therefor to the officer withholding payment and to the taxpayer. The tax collector's rights under this section shall not be affected by any assignment or trustee process.
36 ME Rev Stat § 906 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 1: GENERAL PROVISIONS|36 §906. Application of payments to unpaid taxes

 §906. Application of payments to unpaid taxes The municipal officers of a municipality may, upon request of the municipal treasurer or the tax collector, require that any tax payment received from an individual as payment for any property tax be applied against outstanding or delinquent taxes due on that property in chronological order beginning with the oldest unpaid tax bill. Taxes may not be applied to a period for which an abatement request or appeal has not been resolved unless approved in writing by the taxpayer.   [PL 1985, c. 653 (NEW).]SECTION HISTORY PL 1985, c. 653 (NEW).
36 ME Rev Stat § 943-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE|36 §943-A. Application for abatement

 §943-A. Application for abatement Each notice under sections 942 and 1281 that is sent by a municipality or the State Tax Assessor to a person on whose primary residence taxes have been assessed must contain a statement that that person may apply for an abatement of those taxes if the person cannot pay the taxes that have been assessed because of poverty or hardship.   [PL 2011, c. 624, §2 (AMD).]SECTION HISTORY PL 1985, c. 364, §2 (NEW). PL 2005, c. 169, §2 (AMD). PL 2011, c. 624, §2 (AMD).
36 ME Rev Stat § 943-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE|36 §943-B. Credit reporting; payment during redemption period

 §943-B. Credit reporting; payment during redemption period If a municipality takes action under section 942 or 943 to enforce a lien in effect pursuant to chapter 908‑A that results in a record of a lien in a party's name being placed in that party's file with a consumer reporting agency, that lien must be considered inaccurate information under 15 United States Code, Section 1681i if the party submits proof to the consumer reporting agency that the deferred taxes were paid during the 18-month redemption period provided for in section 943.   [PL 2013, c. 588, Pt. C, §20 (AMD).]SECTION HISTORY PL 2009, c. 489, §4 (NEW). PL 2013, c. 588, Pt. C, §20 (AMD).
36 ME Rev Stat § 944 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE|36 §944. Foreclosure for equitable relief, procedure

 §944. Foreclosure for equitable relief, procedure A tax lien mortgage filed in accordance with sections 942 and 943 may be foreclosed by an action for equitable relief in the following manner.   1.  Waiver of foreclosure.  The municipal treasurer, when so authorized by the inhabitants of the municipality, or in the case of a city by the legislative body thereof, may waive the foreclosure of a tax lien mortgage by recording a waiver of foreclosure in the registry of deeds in which the tax lien certificate is recorded before the right of redemption therefrom shall have expired.   The tax lien mortgage, after the recording of such waiver, shall then continue to be in full force and effect.   2.  Form.  The waiver of foreclosure must be substantially in the following form:   The foreclosure of the tax lien mortgage on real estate for a tax assessed against ............. to ............ dated ........... (name) (name of municipality) and recorded in ..... registry of deeds in Book ...., Page .... is hereby waived.   Dated this ....... date of ...... 20................... A.B. ..........Treasurer of .......... State of Maine     ................. ss.   ....................... 20....   Then personally appeared the above named ............ A.B. .............. Treasurer and acknowledged the foregoing instrument to be a free act and deed in the Treasurer's said capacity.      Before me, .........................     .............................................     Notary Public   The form required by this subsection must be dated, signed by the treasurer or bear the treasurer's facsimile signature and notarized.   A charge to the municipality of 50¢ for the waiver of foreclosure and the charges of the registry of deeds for the recording of the waiver in accordance with the fees set forth in Title 33, section 751, subsection 1 must be included in the amount secured by the tax lien mortgage.   [PL 2011, c. 104, §2 (AMD).] 3.  Foreclosure of tax lien mortgage.  If said tax lien mortgage together with interest and costs shall not be paid within 6 months after the date of recording the waiver of foreclosure thereof, the tax lien mortgage may be foreclosed in an action for equitable relief.   4.  Right of redemption.  In such action the court shall provide a period for the exercise of the right of redemption from the tax lien mortgage which shall expire in not less than 90 days from the decree of the court and in no event before the expiration of 18 months from the date of filing of the tax lien certificate in the registry of deeds as provided in section 942.   SECTION HISTORY PL 1981, c. 557, §4 (AMD). PL 1987, c. 736, §57 (AMD). PL 2011, c. 104, §2 (AMD).
36 ME Rev Stat § 946-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE|36 §946-A. Tax-acquired property and the restriction of title action (REPEALED)

 §946-A. Tax-acquired property and the restriction of title action (REPEALED)SECTION HISTORY PL 1993, c. 82, §1 (NEW). PL 1995, c. 20, §1 (RPR). PL 2013, c. 521, Pt. D, §1 (RP).
36 ME Rev Stat § 946-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE|36 §946-B. Tax-acquired property and the restriction of title action

 §946-B. Tax-acquired property and the restriction of title action 1.  Tax liens recorded after October 13, 2014.  Except as provided in section 946-C, a person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes upon the expiration of a 5-year period immediately following the expiration of the period of redemption. This subsection applies to a tax lien recorded after October 13, 2014.   [PL 2021, c. 127, §1 (AMD).] 2.  Tax liens recorded after October 13, 1993 and on or before October 13, 2014.  A person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes after the earlier of the expiration of a 15-year period immediately following the expiration of the period of redemption and October 13, 2019. This subsection applies to a tax lien recorded after October 13, 1993 and on or before October 13, 2014.   [PL 2013, c. 521, Pt. D, §2 (NEW).] 3.  Tax liens recorded on or before October 13, 1993.  For a tax lien recorded on or before October 13, 1993, a person must commence an action against its validity no later than 15 years after the expiration of the period of redemption or no later than July 1, 1997, whichever occurs later.   [PL 2013, c. 521, Pt. D, §2 (NEW).] 4.  Disability or lack of knowledge.  Disability or lack of knowledge of any kind does not suspend or extend the time limits provided in this section.   [PL 2013, c. 521, Pt. D, §2 (NEW).] SECTION HISTORY PL 2013, c. 521, Pt. D, §2 (NEW). PL 2021, c. 127, §1 (AMD).
36 ME Rev Stat § 947 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE|36 §947. Presumption of validity

 §947. Presumption of validity In an action to foreclose a tax lien mortgage under sections 944, 945, or 946, the proceedings from and including the assessment of the tax upon which such tax lien mortgage is based to and including the time of filing the complaint in such action need not be set forth in the complaint, pleaded or proved and shall be presumed to be valid. A defendant alleging any invalidity or defect in such proceedings must specify in his answer such invalidity or defect and must establish such defense.
36 ME Rev Stat § 948 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE|36 §948. Supplemental assessments; enforcement of lien

 §948. Supplemental assessments; enforcement of lien When taxes are assessed under section 713, the lien upon real estate shall be enforced as provided in sections 941 to 943; except that if real estate shall have been transferred to a bona fide purchaser for value since the assessment was omitted or invalidly made with the transfer duly recorded, prior to the date of the supplemental assessment, the lien shall terminate.
36 ME Rev Stat § 949 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE|36 §949. Disbursement of excess funds

 §949. Disbursement of excess funds 1.  Authorization to adopt ordinance.  A municipality that obtains title to property acquired under the operation of this article may, by ordinance, disburse to the former owner the excess of any funds received from the disposition of that property. The ordinance must contain standards governing the disbursement of the excess of any funds and the procedures that protect the interests of the taxpayers of the municipality.   [PL 2015, c. 53, §1 (NEW).] 2.  Definitions.  As used in this section, unless the context otherwise indicates, the following terms have the following meanings.   A. "Excess of any funds" means the amount obtained by the municipality for the disposition of the property less:   (1) All taxes and interest owed on the property and the amount of taxes and interest that would have been assessed had the property not been acquired by the municipality;   (2) The municipality's cost of the lien and foreclosure process;   (3) The municipality's cost of maintaining and disposing of the property; and   (4) Unpaid sewer, water or other charges and fees imposed by the municipality or a quasi-governmental authority.   [PL 2015, c. 53, §1 (NEW).]B. "Former owner" means a party named on a tax lien mortgage at the time of the levy of a tax lien or that party's successors, heirs or assigns.   [PL 2015, c. 53, §1 (NEW).][PL 2015, c. 53, §1 (NEW).] 3.  Unorganized territory.  The obligations of a municipality under this section apply to the State with regard to property in the unorganized territory. The State Tax Assessor may adopt routine technical rules providing for the disbursement of the excess of any funds received from the disposition of property in the unorganized territory for nonpayment of taxes under chapter 115.   [PL 2015, c. 53, §1 (NEW).] 4.  Application.  An ordinance or rule adopted under this section may apply to sales of property acquired through the tax lien and foreclosure process occurring on or after January 1, 2015.   [PL 2015, c. 53, §1 (NEW).] SECTION HISTORY PL 2015, c. 53, §1 (NEW).
36 ME Rev Stat § 991 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 105: CITIES AND TOWNS|Subchapter 9: DELINQUENT TAXES|Article 3: DISTRAINT OR ARREST|36 §991. Distraint for taxes; procedure; sale

 §991. Distraint for taxes; procedure; sale If any resident or nonresident taxpayer after a reasonable demand refuses or neglects to pay any part of the tax assessed against him in accordance with this chapter, the tax collector may distrain him in any part of the State by any of his goods and chattels not exempt from attachment for debt, for the whole or any part of his tax, and may keep such distress for not less than 4 days nor more than 7 days at the expense of the owner, and if he does not pay his tax within that time, the distress shall be openly sold at vendue by the tax collector after the 4th day but on or before the 7th day. The place of sale may be other than where the tax was assessed or where the property was seized. Notice of such sale shall be posted in some public place in the municipality where the tax was assessed and in the place where the sale is to be held at least 48 hours before the time set for sale.   [PL 1975, c. 623, §55 (AMD).]SECTION HISTORY PL 1965, c. 425, §20B (AMD). PL 1975, c. 623, §55 (AMD).