Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1284
Action to recover taxes
Official textlegislature.maine.gov
The State Tax Assessor may bring a civil action in the State Tax Assessor's own name to enforce the lien on real estate created by section 552 to secure the payment of state taxes assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any municipality. The action must be begun after the expiration of 8 months and within one year after August 1st following the date the taxes were assessed. The proceedings must be in accordance with section 941 , except that the preliminary notice and demand for payment of the tax as provided in that section may not be required.
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In this chapter (22 sections)
- 1141-2 · Lands in places not incorporated may be taxed by the state;…
- 1142-2 · Determination of tax; list filed for public inspection
- 1143-2 · Meaning of letters used in lists of lands in unorganized…
- 1144-2 · Real estate subject to county taxes
- 1145-2 · Notice by mail; unknown owners; interest
- 1146-2 · Assessments repealed
- 1147-2 · Unorganized territory
- 1181 · Lands in unorganized territory
- 1182 · Returns to State Tax Assessor for unorganized territory; penalty…
- 1231 · Returns to State Tax Assessor
- 1232 · Proceedings on delinquency
- 1233 · Failure to make return; penalty
- 1281 · Payment of taxes; delinquent taxes; publication; certificate…
- 1282 · Filing of certificate to create mortgage; foreclosure…
- 1283 · Supervision, administration and sale of real estate
- 1284 · Action to recover taxes
- 1285 · Collection of taxes in unorganized territory
- 1286 · Limitation on recovery of real estate sold for taxes in…
- 1287 · Action may be commenced in 10 years after disability
- 1288 · Applicability of provisions
- 1331 · Supplemental assessments
- 1332 · Abatement where double tax