GroundRules
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- 36 M.R.S. §844-C · Composition
- 36 M.R.S. §844-D · Jurisdiction
- 36 M.R.S. §844-E · Assignment of hearing
- 36 M.R.S. §844-F · Place of hearing
- 36 M.R.S. §844-G · Appeal to State Board of Assessment Review
- 36 M.R.S. §844-H · Hearing procedure
- 36 M.R.S. §844-I · Production of documents
- 36 M.R.S. §844-J · Evidence
- 36 M.R.S. §844-K · Compensation
- 36 M.R.S. §844-L · Appeal to the Superior Court
- 36 M.R.S. §844-M · County board of assessment review
- 36 M.R.S. §844-N · Primary assessing area board of assessment review
- 36 M.R.S. §845 · Appeals; to Superior Court
- 36 M.R.S. §846 · -- hearing
- 36 M.R.S. §847 · -- Commissioner's hearing and report
- 36 M.R.S. §848 · -- Trial
- 36 M.R.S. §848-A · Assessment ratio evidence
- 36 M.R.S. §849 · -- judgment and execution
- 36 M.R.S. §850 · Assessment of costs
- 36 M.R.S. §891 · Collection of delinquent county taxes
- 36 M.R.S. §891-A · School subsidies withheld from delinquent municipalities
- 36 M.R.S. §892 · Interest on delinquent state taxes
- 36 M.R.S. §892-A · Interest on delinquent county taxes
- 36 M.R.S. §893 · Tax collector liable to inhabitants
- 36 M.R.S. §894 · Delinquent tax collectors; fine
- 36 M.R.S. §895 · Warrant form; for completion of collection by treasurer
- 36 M.R.S. §896 · Personal property distrained; sold as on execution
- 36 M.R.S. §897 · Real estate levied on; sold as on execution
- 36 M.R.S. §898 · Tax collector to account when taken on execution
- 36 M.R.S. §899 · Municipalities may choose another tax collector
- 36 M.R.S. §900 · Payments to former tax collector in dispute; procedure
- 36 M.R.S. §901 · Remedy of owners of property taken for default of others
- 36 M.R.S. §902 · Amendments permitted in actions to collect taxes
- 36 M.R.S. §903 · Defendant estopped to deny title; exceptions
- 36 M.R.S. §904 · Treasurer's receipt as evidence of redemption
- 36 M.R.S. §905 · Municipalities may set off moneys due against taxes
- 36 M.R.S. §906 · Application of payments to unpaid taxes
- 36 M.R.S. §941 · Civil action with special attachments; procedure
- 36 M.R.S. §942 · Tax lien certificate; procedure
- 36 M.R.S. §942-A · Aggregate tax lien certificate for time-share units; procedure
- 36 M.R.S. §943 · Tax lien mortgage; redemption; discharge; foreclosure
- 36 M.R.S. §943-A · Application for abatement
- 36 M.R.S. §943-B · Credit reporting; payment during redemption period
- 36 M.R.S. §943-C · Sale of foreclosed properties
- 36 M.R.S. §944 · Foreclosure for equitable relief, procedure
- 36 M.R.S. §945 · Foreclosure in action for equitable relief; alternative procedure; class action
- 36 M.R.S. §946 · Action for equitable relief after period of redemption; procedure
- 36 M.R.S. §946-A · Tax-acquired property and the restriction of title action
- 36 M.R.S. §946-B · Tax-acquired property and the restriction of title action
- 36 M.R.S. §946-C · Abandoned tax-acquired property
- 36 M.R.S. §947 · Presumption of validity
- 36 M.R.S. §948 · Supplemental assessments; enforcement of lien
- 36 M.R.S. §949 · Disbursement of excess funds
- 36 M.R.S. §991 · Distraint for taxes; procedure; sale
- 36 M.R.S. §992 · Disposition of surplus
- 36 M.R.S. §993 · Arrest; notice; procedure; fees
- 36 M.R.S. §994 · Tax collector may issue warrant of distress to sheriff, deputy sheriff or constable
- 36 M.R.S. §995 · Warrant of distress; service; notice; fees
- 36 M.R.S. §996 · Distraint before tax due to prevent loss
- 36 M.R.S. §997 · Arrest and commitment; procedure
- 36 M.R.S. §998 · Tax collector liable unless taxpayer imprisoned within one year
- 36 M.R.S. §1031 · Tax collector may bring action in own name
- 36 M.R.S. §1032 · Action may be brought in name of municipality
- 36 M.R.S. §1071 · Tax collector's tax auction sale; notice; procedure
- 36 M.R.S. §1072 · -- form
- 36 M.R.S. §1073 · Notice to owners or occupants of time and place of sale
- 36 M.R.S. §1074 · Sale; procedure; costs
- 36 M.R.S. §1075 · Tax collector's return of sale; form
- 36 M.R.S. §1076 · Purchaser to notify mortgagee of sale; right of redemption
- 36 M.R.S. §1077 · Purchaser's failure to pay in 20 days voids sale
- 36 M.R.S. §1078 · Owner's right to redeem
- 36 M.R.S. §1079 · Refund of taxes paid by purchaser
- 36 M.R.S. §1080 · Delivery of deed to purchaser after 2 years
- 36 M.R.S. §1081 · Nonresident owner's action; time limit
- 36 M.R.S. §1082 · Municipal officers may bid at sale
- 36 M.R.S. §1083 · Collector's deed; prima facie evidence of validity of sale
- 36 M.R.S. §1084 · Posting notices; evidence of
- 36 M.R.S. §1101 · Purpose
- 36 M.R.S. §1102 · Definitions
- 36 M.R.S. §1103 · Owner's application
- 36 M.R.S. §1104 · Administration; regulations
- 36 M.R.S. §1105 · Valuation of farmland
- 36 M.R.S. §1106 · Powers and duties; State Tax Assessor
- 36 M.R.S. §1106-A · Valuation of open space land
- 36 M.R.S. §1107 · Orders
- 36 M.R.S. §1108 · Assessment of tax
- 36 M.R.S. §1109 · Schedule; investigation
- 36 M.R.S. §1110 · Reclassification
- 36 M.R.S. §1111 · Scenic easements and development rights
- 36 M.R.S. §1112 · Recapture penalty
- 36 M.R.S. §1112-A · Mineral lands
- 36 M.R.S. §1112-B · Mineral lands subject to an excise tax
- 36 M.R.S. §1112-C · Recapture penalty
- 36 M.R.S. §1113 · Enforcement provision
- 36 M.R.S. §1114 · Application
- 36 M.R.S. §1115 · Transfer of portion of parcel of land
- 36 M.R.S. §1116 · Reclassification and withdrawal in unorganized territory
- 36 M.R.S. §1117 · Appeal from State Tax Assessor or Commissioner of Agriculture
- 36 M.R.S. §1118 · Appeals and abatements
- 36 M.R.S. §1119 · Valuation guidelines