Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 997

Arrest and commitment; procedure

Official textlegislature.maine.gov

Last amended: PL 2025, c. 113, Pt. D, §57 (AMD).

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In this chapter (40 sections)
  1. 942-A · Aggregate tax lien certificate for time-share units; procedure
  2. 943 · Tax lien mortgage; redemption; discharge; foreclosure
  3. 943-A · Application for abatement
  4. 943-B · Credit reporting; payment during redemption period
  5. 943-C · Sale of foreclosed properties
  6. 944 · Foreclosure for equitable relief, procedure
  7. 945 · Foreclosure in action for equitable relief; alternative…
  8. 946 · Action for equitable relief after period of redemption; procedure
  9. 946-A · Tax-acquired property and the restriction of title action
  10. 946-B · Tax-acquired property and the restriction of title action
  11. 946-C · Abandoned tax-acquired property
  12. 947 · Presumption of validity
  13. 948 · Supplemental assessments; enforcement of lien
  14. 949 · Disbursement of excess funds
  15. 991 · Distraint for taxes; procedure; sale
  16. 992 · Disposition of surplus
  17. 993 · Arrest; notice; procedure; fees
  18. 994 · Tax collector may issue warrant of distress to sheriff, deputy…
  19. 995 · Warrant of distress; service; notice; fees
  20. 996 · Distraint before tax due to prevent loss
  21. 997 · Arrest and commitment; procedure
  22. 998 · Tax collector liable unless taxpayer imprisoned within one year
  23. 1031 · Tax collector may bring action in own name
  24. 1032 · Action may be brought in name of municipality
  25. 1071 · Tax collector's tax auction sale; notice; procedure
  26. 1072 · -- form
  27. 1073 · Notice to owners or occupants of time and place of sale
  28. 1074 · Sale; procedure; costs
  29. 1075 · Tax collector's return of sale; form
  30. 1076 · Purchaser to notify mortgagee of sale; right of redemption
  31. 1077 · Purchaser's failure to pay in 20 days voids sale
  32. 1078 · Owner's right to redeem
  33. 1079 · Refund of taxes paid by purchaser
  34. 1080 · Delivery of deed to purchaser after 2 years
  35. 1081 · Nonresident owner's action; time limit
  36. 1082 · Municipal officers may bid at sale
  37. 1083 · Collector's deed; prima facie evidence of validity of sale
  38. 1084 · Posting notices; evidence of
  39. 1101 · Purpose
  40. 1102 · Definitions
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