Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 713-A
Certain supplemental assessments
Official textlegislature.maine.gov
Notwithstanding section 713 , when a municipality has foreclosed on a parcel of real estate and the owner recovers the real estate because of errors in the lien and foreclosure process, supplemental assessments may be made for any year back to the year of the foreclosure which is determined to be erroneous.
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In this chapter (40 sections)
- 700-A · Additional municipal compensation
- 700-B · Adjustments to revenue
- 701 · Rules for assessment
- 701-A · Just value defined
- 702 · Assessors' liability
- 703 · Select board to act as assessors
- 704 · Delinquent assessors; violation
- 705 · County commissioners may appoint assessors; procedure
- 706 · Taxpayers to list property, notice, penalty, verification
- 706-A · Taxpayers to list property; notice; penalty; verification
- 707 · Exempt property; inventory required
- 708 · Assessors to value real estate and personal property
- 708-A · Certification of valuation lists
- 709 · Assessment and commitment
- 709-A · Primary assessing areas; assessment and commitment
- 709-B · Extension of commitment time limit for 1977
- 710 · Overlay
- 711 · Assessment record
- 712 · Certificate of assessment
- 713 · Supplemental assessments
- 713-A · Certain supplemental assessments
- 713-B · Penalties assessed as supplemental assessments
- 714 · State-municipal revenue sharing aid
- 721 · Purpose
- 722 · Definitions
- 723 · Applicability
- 724 · Base land values
- 725 · Sales data
- 726 · Valuation of land
- 751 · County taxes; collection
- 752 · Payment
- 753 · Municipal tax commitment; form
- 754 · -- lost or destroyed
- 755 · Bond
- 756 · Compensation
- 757 · Receipts for taxes
- 757-A · Collector to furnish certificate to boat registration applicants
- 758 · Notification to assessors of invalid tax
- 759 · Accounting; penalties
- 759-A · Prohibition on commingling funds