Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 947
Presumption of validity
Official textlegislature.maine.gov
In an action to foreclose a tax lien mortgage under section 944 , 945 or 946 , the proceedings from and including the assessment of the tax upon which such tax lien mortgage is based to and including the time of filing the complaint in such action need not be set forth in the complaint, pleaded or proved and are presumed to be valid. A defendant alleging any invalidity or defect in such proceedings shall specify in the defendant's answer such invalidity or defect and establish the invalidity or defect.
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In this chapter (40 sections)
- 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
- 1076 · Purchaser to notify mortgagee of sale; right of redemption
- 1077 · Purchaser's failure to pay in 20 days voids sale