Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 946-B
Tax-acquired property and the restriction of title action
# 1.
Tax liens recorded after October 13, 2014.
Except as provided in section 946‑C , a person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes upon the expiration of a 5-year period immediately following the expiration of the period of redemption. This subsection applies to a tax lien recorded after October 13, 2014.
# 2.
Tax liens recorded after October 13, 1993 and on or before October 13, 2014.
A person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes after the earlier of the expiration of a 15-year period immediately following the expiration of the period of redemption and October 13, 2019. This subsection applies to a tax lien recorded after October 13, 1993 and on or before October 13, 2014.
# 3.
Tax liens recorded on or before October 13, 1993.
For a tax lien recorded on or before October 13, 1993, a person must commence an action against its validity no later than 15 years after the expiration of the period of redemption or no later than July 1, 1997, whichever occurs later.
# 4.
Disability or lack of knowledge.
Disability or lack of knowledge of any kind does not suspend or extend the time limits provided in this section.
# 5.
Tax liens on commercial real estate.
Notwithstanding subsection 1 , a person may not commence an action against the validity of a governmental taking of commercial real estate for nonpayment of property taxes upon the expiration of a 2-year period immediately following the expiration of the period of redemption. For the purposes of this subsection, "commercial real estate" means real estate that is either used or held for use primarily for a business purpose including, without limitation, apartment buildings with 5 or more rental or lease units, mobile home parks, office buildings and recreational facilities. This subsection applies to a tax lien recorded on commercial real estate after June 30, 2026.
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In this chapter (40 sections)
- 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
- 949 · Disbursement of excess funds
- 991 · Distraint for taxes; procedure; sale
- 992 · Disposition of surplus
- 993 · Arrest; notice; procedure; fees
- 994 · Tax collector may issue warrant of distress to sheriff, deputy…
- 995 · Warrant of distress; service; notice; fees
- 996 · Distraint before tax due to prevent loss
- 997 · Arrest and commitment; procedure
- 998 · Tax collector liable unless taxpayer imprisoned within one year
- 1031 · Tax collector may bring action in own name
- 1032 · Action may be brought in name of municipality
- 1071 · Tax collector's tax auction sale; notice; procedure
- 1072 · -- form
- 1073 · Notice to owners or occupants of time and place of sale
- 1074 · Sale; procedure; costs
- 1075 · Tax collector's return of sale; form