Maine Revised Statutes Title 36 — Taxation
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.
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In this chapter (40 sections)
- 945 · Foreclosure in action for equitable relief; alternative…
- 946 · Action for equitable relief after period of redemption; procedure
- 946-A · Tax-acquired property and the restriction of title action
- 946-B · Tax-acquired property and the restriction of title action
- 946-C · Abandoned tax-acquired property
- 947 · Presumption of validity
- 948 · Supplemental assessments; enforcement of lien
- 949 · Disbursement of excess funds
- 991 · Distraint for taxes; procedure; sale
- 992 · Disposition of surplus
- 993 · Arrest; notice; procedure; fees
- 994 · Tax collector may issue warrant of distress to sheriff, deputy…
- 995 · Warrant of distress; service; notice; fees
- 996 · Distraint before tax due to prevent loss
- 997 · Arrest and commitment; procedure
- 998 · Tax collector liable unless taxpayer imprisoned within one year
- 1031 · Tax collector may bring action in own name
- 1032 · Action may be brought in name of municipality
- 1071 · Tax collector's tax auction sale; notice; procedure
- 1072 · -- form
- 1073 · Notice to owners or occupants of time and place of sale
- 1074 · Sale; procedure; costs
- 1075 · Tax collector's return of sale; form
- 1076 · Purchaser to notify mortgagee of sale; right of redemption
- 1077 · Purchaser's failure to pay in 20 days voids sale
- 1078 · Owner's right to redeem
- 1079 · Refund of taxes paid by purchaser
- 1080 · Delivery of deed to purchaser after 2 years
- 1081 · Nonresident owner's action; time limit
- 1082 · Municipal officers may bid at sale
- 1083 · Collector's deed; prima facie evidence of validity of sale
- 1084 · Posting notices; evidence of
- 1101 · Purpose
- 1102 · Definitions
- 1103 · Owner's application
- 1104 · Administration; regulations
- 1105 · Valuation of farmland
- 1106 · Powers and duties; State Tax Assessor
- 1106-A · Valuation of open space land
- 1107 · Orders