36 M.R.S. § 1077 — Purchaser's failure to pay in 20 days voids sale

If the purchaser of real estate sold for taxes under section 1074 fails to pay the tax collector within 20 days after the sale of the amount bid by the purchaser, the sale is void, and the municipality in which such sale was made is deemed to be the purchaser of the real estate sold, the same as if purchased by someone in behalf of the municipality under section 1082 . If a municipality becomes a purchaser of real estate under this section, the deed to it must set forth the fact that a sale was duly made, the amount bid for the real estate included in the deed and that the purchaser failed to pay the amount bid within 20 days after the sale. The deed must confer upon that municipality the same rights and duties as if it had been the purchaser under section 1082 .