Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1285
Collection of taxes in unorganized territory
In addition to the methods of collecting state taxes provided by law, owners of real estate in the unorganized territory are liable for payment of such taxes to the State Tax Assessor upon demand. If such taxes are not paid within 30 days after such demand, the State Tax Assessor may collect the same, with interest as provided by law, by a civil action in the name of the State. This action must be brought in a court of competent jurisdiction in the county where such real estate is located, and the Attorney General may begin and prosecute such actions when requested by the State Tax Assessor. The demand is sufficient if made by a writing mailed to such owner or the owner's agent at the owner's usual post office address. In case such owner resides outside the State and has no agent within the State known to the State Tax Assessor, such demand is sufficient if made upon the Director of the Bureau of Forestry. Such action must be brought not less than 30 days after the giving or mailing of the demand. The beginning of such action, obtaining execution and collecting the same is deemed a waiver of the rights of the State under sections 1281 and 1282 . In case the owners of any such real estate are unknown, the demand is sufficient if advertised in the state paper and in some newspaper, if any, published in the county in which the real estate is located.
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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- 1146-2 · Assessments repealed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