36 M.R.S. §1081: Nonresident owner's action; time limit

A nonresident owner of real estate sold under section 1074, having paid the taxes, costs, charges and interest as provided, may, at any time within one year after making such payment, commence a civil action against the municipality to recover the amount paid, and if on trial it appears that the money raised was for an unlawful purpose, judgment must be in favor of the nonresident owner for the amount paid by the nonresident owner. If not commenced within the year, the claim is forever barred. The action may be in the Superior Court and the plaintiff recovering judgment must have full costs, even when the amount of damages is less than $20.