Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 891
Collection of delinquent county taxes
Official textlegislature.maine.gov
When the time for the payment of a county tax has expired and it is unpaid, the county treasurer shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax is paid within 60 days, the county treasurer may issue a warrant to the sheriff of the county, returnable in 90 days, requiring the sheriff to levy by distress and sale upon the real and personal property of any of the inhabitants of the municipality. The sheriff or the sheriff's deputy shall execute such warrants, observing the regulations provided for satisfying warrants against delinquent collectors prescribed by sections 803 , 896 and 897 .
Source: view the official text
In this chapter (40 sections)
- 844-B · Definitions
- 844-C · Composition
- 844-D · Jurisdiction
- 844-E · Assignment of hearing
- 844-F · Place of hearing
- 844-G · Appeal to State Board of Assessment Review
- 844-H · Hearing procedure
- 844-I · Production of documents
- 844-J · Evidence
- 844-K · Compensation
- 844-L · Appeal to the Superior Court
- 844-M · County board of assessment review
- 844-N · Primary assessing area board of assessment review
- 845 · Appeals; to Superior Court
- 846 · -- hearing
- 847 · -- Commissioner's hearing and report
- 848 · -- Trial
- 848-A · Assessment ratio evidence
- 849 · -- judgment and execution
- 850 · Assessment of costs
- 891 · Collection of delinquent county taxes
- 891-A · School subsidies withheld from delinquent municipalities
- 892 · Interest on delinquent state taxes
- 892-A · Interest on delinquent county taxes
- 893 · Tax collector liable to inhabitants
- 894 · Delinquent tax collectors; fine
- 895 · Warrant form; for completion of collection by treasurer
- 896 · Personal property distrained; sold as on execution
- 897 · Real estate levied on; sold as on execution
- 898 · Tax collector to account when taken on execution
- 899 · Municipalities may choose another tax collector
- 900 · Payments to former tax collector in dispute; procedure
- 901 · Remedy of owners of property taken for default of others
- 902 · Amendments permitted in actions to collect taxes
- 903 · Defendant estopped to deny title; exceptions
- 904 · Treasurer's receipt as evidence of redemption
- 905 · Municipalities may set off moneys due against taxes
- 906 · Application of payments to unpaid taxes
- 941 · Civil action with special attachments; procedure
- 942 · Tax lien certificate; procedure