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Maine · Through October 1, 2025

36 M.R.S. §1079: Refund of taxes paid by purchaser

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 2: PROPERTY TAXES
  3. CHAPTER 105: CITIES AND TOWNS
  4. SUBCHAPTER 9: DELINQUENT TAXES
  5. ARTICLE 5: SALE OF REAL ESTATE

Any person interested in the estate, by the purchase at the sale, may pay any tax assessed thereon, before or after that so advertised, and for which the estate remains liable, and on filing with the municipal treasurer the receipt of the officer to whom it was paid, the amount so paid shall be added to that for which the estate was liable, and shall be paid by the owner redeeming the estate, with interest at the same rate as on the other sums.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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