36 M.R.S. § 1073 — Notice to owners or occupants of time and place of sale

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