reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 7: POWERS AND DUTIES OF SHERIFFS › 36 §801. Sheriff may collect taxes

§801. Sheriff may collect taxes
If at the time of the completion of the assessment a tax collector has not been chosen or appointed, or if the tax collector neglects to collect a state or county tax, the sheriff of the county shall collect it, on receiving an assessment thereof, with a warrant under the hands of the municipal assessors, or in the case of primary assessing areas, the municipal officers, or the assessors appointed in accordance with section 705, as the case may be.   [PL 1973, c. 695, §21 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §31 (AMD). PL 1973, c. 695, §21 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 7: POWERS AND DUTIES OF SHERIFFS › 36 §802. Proceedings by sheriff

§802. Proceedings by sheriff
The sheriff or his deputy, on receiving the assessment and warrant for collection provided for in section 801, shall forthwith post in some public place in the municipality assessed, an attested copy of such assessment and warrant, and shall make no distress for any of such taxes until after 30 days therefrom. Any person paying his tax to such sheriff within that time shall pay 5% over and above his tax for sheriff's fees, but those who do not pay within that time shall be distrained or arrested by such officer, as by tax collectors. The same fees shall be paid for travel and service of the sheriff, as in other cases of distress.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 7: POWERS AND DUTIES OF SHERIFFS › 36 §803. Sheriff's duty in respect to warrant; alias warrant

§803. Sheriff's duty in respect to warrant; alias warrant
On each execution or warrant of distress issued in accordance with sections 891 and 895, and delivered to a sheriff or his deputy, he shall make return of his doings to such treasurer, with such money, if any, that he has received by virtue thereof. If he neglects to comply with any direction of such warrant or execution, he shall pay the whole sum mentioned therein. When it is returned unsatisfied, or satisfied in part only, such treasurer may issue an alias for the sum remaining due on the return of the first; and so on, as often as occasion occurs.
An officer executing an alias warrant against a delinquent tax collector may arrest the tax collector and proceed as on execution for debt. Such delinquent tax collector shall have the same rights and privileges as a debtor arrested or committed on execution in favor of a private creditor.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §841-A. Abatement by municipal officers; procedure (REPEALED)

§841-A. Abatement by municipal officers; procedure
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §32 (NEW). PL 1973, c. 695, §§22,23 (AMD). PL 1973, c. 788, §185 (AMD). PL 1977, c. 44, §§2,3 (AMD). PL 1977, c. 479, §16 (AMD). PL 1977, c. 509, §16 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §841-B. Land Classification Appeals Board; purpose; composition (REPEALED)

§841-B. Land Classification Appeals Board; purpose; composition
(REPEALED)
SECTION HISTORY
PL 1979, c. 666, §20 (NEW). PL 1983, c. 556, §17 (AMD). PL 1983, c. 812, §271 (AMD). PL 1983, c. 855, §4 (AMD). PL 1985, c. 295, §54 (RPR). PL 1985, c. 764, §14 (RP). PL 1985, c. 785, §A111 (AMD). PL 1985, c. 819, §A37 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §841-C. Hearing (REPEALED)

§841-C. Hearing
(REPEALED)
SECTION HISTORY
PL 1979, c. 666, §21 (NEW). PL 1983, c. 556, §18 (AMD). PL 1983, c. 855, §5 (AMD). PL 1985, c. 764, §15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §842. Notice of decision

§842. Notice of decision
The assessors or municipal officers shall give to any person applying to them for an abatement of taxes notice in writing of their decision upon the application within 10 days after they take final action thereon. The notice of decision must include the reason or reasons supporting the decision to approve or deny the abatement request and state that the applicant has 60 days from the date the notice is received to appeal the decision. It must also identify the board or agency designated by law to hear the appeal. If the assessors or municipal officers, before whom an application in writing for the abatement of a tax is pending, fail to give written notice of their decision within 60 days from the date of filing of the application, the application is deemed to have been denied, and the applicant may appeal as provided in sections 843 and 844, unless the applicant has in writing consented to further delay. Denial in this manner is final action for the purposes of notification under this section but failure to send notice of decision does not affect the applicant's right of appeal. This section does not apply to applications for abatement made under section 841, subsection 2.   [PL 2013, c. 182, §1 (AMD).]
SECTION HISTORY
PL 1977, c. 509, §17 (AMD). PL 1985, c. 764, §16 (AMD). PL 1987, c. 772, §17 (AMD). PL 1991, c. 546, §11 (AMD). PL 2001, c. 396, §16 (AMD). PL 2013, c. 182, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §843-A. Appeals to Forestry Appeal Board (REPEALED)

§843-A. Appeals to Forestry Appeal Board
(REPEALED)
SECTION HISTORY
PL 1965, c. 426, §2 (NEW). PL 1973, c. 592, §15 (RP). PL 1973, c. 625, §247 (AMD). PL 1973, c. 645, §4 (REEN). PL 1977, c. 549, §8 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §843-B. Hearing (REPEALED)

§843-B. Hearing
(REPEALED)
SECTION HISTORY
PL 1965, c. 426, §2 (NEW). PL 1973, c. 592, §15 (RP). PL 1973, c. 645, §5 (REEN). PL 1977, c. 549, §8 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-A. Board of Assessment Review (REPEALED)

§844-A. Board of Assessment Review
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-B. Definitions (REPEALED)

§844-B. Definitions
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-C. Composition (REPEALED)

§844-C. Composition
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-D. Jurisdiction (REPEALED)

§844-D. Jurisdiction
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-E. Assignment of hearing (REPEALED)

§844-E. Assignment of hearing
(REPEALED)
SECTION HISTORY
PL 1973, c. 460, §18 (AMD). PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-F. Place of hearing (REPEALED)

§844-F. Place of hearing
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-G. Appeal to State Board of Assessment Review (REPEALED)

§844-G. Appeal to State Board of Assessment Review
(REPEALED)
SECTION HISTORY
PL 1973, c. 460, §18 (AMD). PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-H. Hearing procedure (REPEALED)

§844-H. Hearing procedure
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-I. Production of documents (REPEALED)

§844-I. Production of documents
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-J. Evidence (REPEALED)

§844-J. Evidence
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-K. Compensation (REPEALED)

§844-K. Compensation
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §844-L. Appeal to the Superior Court (REPEALED)

§844-L. Appeal to the Superior Court
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §845. Appeals; to Superior Court (REPEALED)

§845. Appeals; to Superior Court
(REPEALED)
SECTION HISTORY
PL 1977, c. 509, §20 (AMD). PL 1977, c. 694, §694 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §846. -- hearing (REPEALED)

§846. -- hearing
(REPEALED)
SECTION HISTORY
PL 1971, c. 622, §125A (RP). PL 1973, c. 592, §18 (NEW). PL 1973, c. 645, §8 (AMD). PL 1977, c. 694, §695 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §847. -- Commissioner's hearing and report (REPEALED)

§847. -- Commissioner's hearing and report
(REPEALED)
SECTION HISTORY
PL 1977, c. 694, §696 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §848. -- Trial (REPEALED)

§848. -- Trial
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §19 (AMD). PL 1973, c. 645, §9 (AMD). PL 1977, c. 509, §21 (AMD). PL 1977, c. 694, §697 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §848-A. Assessment ratio evidence

§848-A. Assessment ratio evidence
Reports of assessment ratios contained in assessment ratio studies of the Bureau of Revenue Services are prima facie evidence of what the reported ratio is in fact, unless a party to proceedings related to a protested assessment establishes that the ratio was derived or established in a manner contrary to law or proves the existence of a different ratio.   [PL 2001, c. 396, §19 (AMD).]
In any proceedings relating to a protested assessment, it is a sufficient defense of the assessment that it is accurate within reasonable limits of practicality, except when a proven deviation of 10% or more from the relevant assessment ratio of the municipality or primary assessing area exists.   [PL 2001, c. 396, §19 (AMD).]
SECTION HISTORY
PL 1969, c. 343, §2 (NEW). PL 1973, c. 625, §249 (AMD). PL 1977, c. 509, §22 (RPR). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §19 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §849. -- judgment and execution

§849. -- judgment and execution
Claims for abatement on several parcels of real estate may be embraced in one appeal, but judgment shall be rendered and execution shall issue for the amount of taxes due on each separate parcel.   [PL 1977, c. 509, §23 (RPR).]
The lien created by statute on real estate to secure the payment of taxes shall be continued for 60 days after the rendition of judgment, and may be enforced by sale of said real estate on execution, in the same manner as attachable real estate may be sold under Title 14, section 2201, and with the same right of redemption.   [PL 1977, c. 509, §23 (RPR).]
SECTION HISTORY
PL 1973, c. 592, §20 (AMD). PL 1973, c. 625, §250 (AMD). PL 1973, c. 645, §10 (AMD). PL 1977, c. 509, §23 (RPR). PL 1977, c. 694, §698 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 8: ABATEMENT › 36 §850. Assessment of costs (REPEALED)

§850. Assessment of costs
(REPEALED)
SECTION HISTORY
PL 1985, c. 764, §19 (NEW). PL 1995, c. 262, §10 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 1: GENERAL PROVISIONS › 36 §891. Collection of delinquent county taxes

§891. Collection of delinquent county taxes
When the time for the payment of a county tax has expired and it is unpaid, the county treasurer shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax is paid within 60 days, the county treasurer may issue a warrant to the sheriff of the county, returnable in 90 days, requiring the sheriff to levy by distress and sale upon the real and personal property of any of the inhabitants of the municipality. The sheriff or the sheriff's deputy shall execute such warrants, observing the regulations provided for satisfying warrants against delinquent collectors prescribed by sections 803, 896 and 897.   [PL 2021, c. 531, Pt. B, §5 (AMD).]
SECTION HISTORY
PL 2021, c. 531, Pt. B, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 1: GENERAL PROVISIONS › 36 §891-A. School subsidies withheld from delinquent municipalities

§891-A. School subsidies withheld from delinquent municipalities
When any state tax assessed upon any city, town or plantation remains unpaid, such city, town or plantation may be precluded from drawing from the Treasurer of State the school subsidy set apart for such city, town or plantation so long as such tax remains unpaid.   [PL 1973, c. 556, §8 (NEW).]
SECTION HISTORY
PL 1973, c. 556, §8 (NEW).
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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).
2023 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).
2023 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 §992. Disposition of surplus

§992. Disposition of surplus
The officer, after deducting the tax and expense of sale, shall restore the balance to the former owner, with a written account of the sale and charges. For distress for nonpayment of taxes the officer shall have the same fees as for levying executions, but his travel shall be computed only from his dwelling house to the place where it is made.
2023 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 §993. Arrest; notice; procedure; fees

§993. Arrest; notice; procedure; fees
If any resident or nonresident taxpayer assessed in accordance with this chapter, for 12 days after demand, refuses or neglects to pay his tax and to show the tax collector sufficient goods and chattels to pay it, such officer may arrest him in the county where found and commit him there to jail, until he pays it or is discharged by law.   [PL 1975, c. 623, §56 (AMD).]
If the tax collector thinks that there are just grounds to fear that such person may abscond before the end of said 12 days, the tax collector may demand immediate payment and, on failure to pay, he may commit such person as provided.
For commitment for nonpayment of taxes, the tax collector shall have the same fees as sheriffs have for levying executions, but his travel shall be computed only from his dwelling house to the place of commitment.
SECTION HISTORY
PL 1965, c. 425, §20C (AMD). PL 1975, c. 623, §56 (AMD).
2023 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 §994. Collector may issue warrant of distress to sheriff

§994. Collector may issue warrant of distress to sheriff
Any tax collector after 3 months from the date of commitment may issue his warrant to the sheriff of any county, or his deputy, or to a constable of his municipality, directing him to distrain the person or property of any taxpayer not paying his taxes, which warrant shall be of the same tenor as that prescribed to be issued to tax collectors with the appropriate changes returnable to the tax collector issuing the same in 30, 60 or 90 days.   [PL 1973, c. 620, §35 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §35 (AMD).
2023 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 §995. Warrant of distress; service, notice, fees

§995. Warrant of distress; service, notice, fees
Before the officer serves any such warrant, he shall deliver to the taxpayer or leave at his last and usual place of abode a summons from said tax collector stating the amount of tax due, and that it must be paid within 10 days from the time of leaving such summons. If not so paid, the officer shall serve such warrant the same as tax collectors may do and shall receive the same fees as for levying executions in personal actions.
For the service of such warrant, the officer shall have the same fees as sheriffs have for serving warrants, but his travel shall be computed only from his place of abode to place of service.
2023 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 §996. Distraint before tax due to prevent loss

§996. Distraint before tax due to prevent loss
When a tax collector has reason to believe that there is danger of losing, by delay, a tax assessed upon any taxpayer, at any time after commitment:
1.  Warrant issued.
He may issue the warrant provided for in section 994 prior to the expiration of the 3-month period; or
2.  When served.
He may in the warrant authorized by section 994, or in subsection 1, direct the officer to demand immediate payment, and if not so paid, the officer shall serve such warrant without further notice; or
3.  When notice period unexpired.
He may, after the issuance of such warrant, in writing direct the officer to whom the warrant has been issued to demand immediate payment, and if not so paid to serve such warrant without further notice notwithstanding any unexpired portion of the 10-day notice period required by section 995; or
4.  Distrain or arrest.
He may himself demand immediate payment and upon failure he may distrain the property or arrest the person of such taxpayer.
2023 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 §997. Arrest and commitment; procedure

§997. Arrest and commitment; procedure
When a tax collector or any officer by virtue of a warrant, for want of property, arrests any person and commits him to jail, he shall give an attested copy of his warrant to the jailer and certify, under his hand, the sum that such person is to pay as his tax and the costs of arresting and committing, and that for want of goods and chattels whereon to make distress, he has been arrested. Such copy and certificate are a sufficient warrant to require the jailer to receive and keep such person in custody until he pays his tax, charges and 33¢ for the copy of the warrant. Such person shall have the same rights and privileges as a debtor arrested or committed on execution in favor of a private creditor.
2023 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 §998. Collector liable unless he commits within one year

§998. Collector liable unless he commits within one year
When a person imprisoned for not paying his tax is discharged, the tax collector committing him shall not be discharged from such tax without a vote of the municipality, unless the taxpayer was imprisoned within one year after the date of commitment of such tax.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 4: CIVIL ACTION › 36 §1031. Collector may bring action in own name

§1031. Collector may bring action in own name
Any tax collector or his executor or administrator may bring a civil action in his own name for any tax, and no Judge of any District Court before whom such action is brought is incompetent to try the same by reason of his residence in the municipality assessing said tax. No defendant is liable for any costs of the action, unless it appears by the complaint and by proof that payment of said tax had been duly demanded before the action.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 4: CIVIL ACTION › 36 §1032. Action may be brought in name of municipality

§1032. Action may be brought in name of municipality
In addition to other provisions for the collection of taxes, the municipal officers of any municipality to which a tax is due may in writing direct a civil action to be commenced in the name of such municipality against the party liable; but no such defendant is liable for any costs of the action, unless it appears by the declaration and by proof that payment of said tax had been duly demanded before the action.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1072. -- form

§1072. -- form
The notice for posting, or the advertisement, as the case may be, of the tax collector required by section 1071 shall be in substance as follows:
Unpaid taxes on real estate situated in the municipality of ....., in the County of ....., for the year ...... The name of the municipality was formerly ....., (to be stated in the case of change of name, as mentioned in the preceding section). The following list of taxes on real estate of resident (or nonresident, as the case may be,) owners in the municipality of ....., for the year ...., committed to me for collection for said municipality on the ..... day of ....., remain unpaid; and notice is hereby given that if said taxes, interest and charges are not previously paid, so much of the real estate taxed as is sufficient to pay the amount due therefor, including interest and charges, will be sold at public auction at ..... in said municipality, on the first Monday of February, 19.., at nine o'clock a. m. (Here follows the list, a short description of each parcel taken from the inventory, to be inserted in an additional column.)
C. D., Tax collector of the municipality of .....
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 105: CITIES AND TOWNS › Subchapter 9: DELINQUENT TAXES › Article 5: SALE OF REAL ESTATE › 36 §1073. Notice to owners of time and place of sale

§1073. Notice to owners of time and place of sale
After the real estate is so advertised, and at least 10 days before the day of sale, the tax collector shall notify the owner, if resident, or the occupant thereof, if any, of the time and place of sale by delivering to him in person, or by registered mail with receipt demanded, or by leaving at his last and usual place of abode, a written notice signed by him stating the time and place of sale and the amount of taxes due. In case of nonresident owners of real estate, such notice shall be sent by mail to the last and usual address, if known to the tax collector, at least 10 days before the day of sale. If such tax is paid before the time of sale, the amount to be paid for such advertisement and notice shall not exceed $1, in addition to the sum paid the printer, if any.