Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1079
Refund of taxes paid by purchaser
Any person interested in the estate, by the purchase at the sale, may pay any tax assessed thereon, before or after that so advertised, and for which the estate remains liable, and on filing with the municipal treasurer the receipt of the officer to whom it was paid, the amount so paid shall be added to that for which the estate was liable, and shall be paid by the owner redeeming the estate, with interest at the same rate as on the other sums.
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· 7 State House Station
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· Augusta, Maine 04333-0007
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In this chapter (40 sections)
- 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
- 1108 · Assessment of tax
- 1109 · Schedule; investigation
- 1110 · Reclassification
- 1111 · Scenic easements and development rights
- 1112 · Recapture penalty
- 1112-A · Mineral lands