Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 902
Amendments permitted in actions to collect taxes
At the trial of any action for the collection of taxes or of any civil action involving the validity of any sale of real estate for nonpayment of taxes or involving any tax lien certificate under sections 942 and 943 and the title to real estate acquired upon foreclosure of the tax lien mortgage, if it appears that the tax in question was lawfully assessed, the court may permit the tax collector or other municipal officer to amend the tax collector's record, return, deed or certificate in accordance with the fact, when circumstantial errors or defects appear in that record, return, deed or certificate, as long as the rights of 3rd parties are not injuriously affected by that amendment. If a deed is amended, and the amended deed is recorded, it has the same effect as if it had been originally made in its amended form.
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In this chapter (40 sections)
- 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
- 942-A · Aggregate tax lien certificate for time-share units; procedure
- 943 · Tax lien mortgage; redemption; discharge; foreclosure
- 943-A · Application for abatement
- 943-B · Credit reporting; payment during redemption period
- 943-C · Sale of foreclosed properties
- 944 · Foreclosure for equitable relief, procedure
- 945 · Foreclosure in action for equitable relief; alternative…
- 946 · Action for equitable relief after period of redemption; procedure
- 946-A · Tax-acquired property and the restriction of title action
- 946-B · Tax-acquired property and the restriction of title action
- 946-C · Abandoned tax-acquired property
- 947 · Presumption of validity
- 948 · Supplemental assessments; enforcement of lien