{"data":{"id":"us-me/36-m.r.s.-713-a","jurisdiction":"us-me","citation":"36 M.R.S. §713-A","heading":"Certain supplemental assessments","body":"Notwithstanding section 713, when a municipality has foreclosed on a parcel of real estate and the owner recovers the real estate because of errors in the lien and foreclosure process, supplemental assessments may be made for any year back to the year of the foreclosure which is determined to be erroneous.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 5: POWERS AND DUTIES OF ASSESSORS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec713-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"20f59a73e73cf5ea5392eb22a86f46b3532b961904dae15b212eeed75da6aa85","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-713","next":"us-me/36-m.r.s.-713-b"},"notice":"GroundRules: Original legal text. Not legal advice."}