Title 36

Notwithstanding any provision of law to the contrary, after the foreclosure process under sections 942 and 943 or sections 1281 and 1282 is completed and the right of redemption has expired, if a municipality chooses to sell to someone other than the former owner, the municipal o…

A tax lien mortgage filed in accordance with sections 942 and 943 may be foreclosed by an action for equitable relief in the following manner. 1. Waiver of foreclosure. The municipal treasurer, when so authorized by the inhabitants of the municipality, or in the case of a city by…

In addition to and as an alternative to the proceedings for foreclosure of a tax lien mortgage under section 944, a municipality may, provided a waiver of foreclosure thereof has been recorded in accordance with section 944, foreclose any tax lien mortgage held by the municipalit…

A municipality that has become the purchaser at a sale of real estate for nonpayment of taxes or that as to any real estate has pursued the alternative method for the enforcement of liens for taxes provided in sections 942 and 943, whether in possession of such real estate or not…

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 ex…

1. Evidence of abandonment. For the purposes of this section, evidence of abandonment showing that the property taken for nonpayment of property taxes is vacant and the occupant has no intent to return may include, but is not limited to, the following: A. Doors and windows on the…

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 compl…

When taxes are assessed under section 713, the lien upon real estate must be enforced according to the procedures provided in this subchapter; except that if real estate has been transferred to a bona fide purchaser for value since the assessment was omitted or invalidly made wit…

If any resident or nonresident taxpayer after a reasonable demand refuses or neglects to pay any part of the tax assessed against that taxpayer in accordance with this chapter, the tax collector may distrain that taxpayer in any part of the State by any of the taxpayer's goods an…

The tax collector, after deducting the tax and expense of sale conducted pursuant to section 991, shall restore the balance to the former owner, with a written account of the sale and charges. For distress for nonpayment of taxes, the tax collector is entitled to the same fees as…

If any resident or nonresident taxpayer assessed in accordance with this chapter, for 12 days after demand, refuses or neglects to pay the tax due and to show the tax collector sufficient goods and chattels to pay it, the tax collector may arrest the taxpayer in the county where …

A tax collector after 3 months from the date of commitment may issue a warrant to the sheriff of any county, or the sheriff's deputy, or to a constable of the tax collector's municipality, directing the sheriff, deputy or constable to arrest any taxpayer not paying taxes due or d…

Before the sheriff, deputy sheriff or constable serves a warrant pursuant to section 994, that law enforcement officer shall deliver to the taxpayer or leave at the taxpayer's last and usual place of abode a summons from the tax collector stating the amount of tax due, and that i…

When a tax collector has reason to believe that there is danger of losing, by delay, a tax assessed upon any taxpayer, at any time after commitment: 1. Warrant issued. The tax collector may issue the warrant provided for in section 994 prior to the expiration of the 3-month perio…

When a tax collector or any law enforcement officer by virtue of a warrant, for want of property, arrests any person and commits that person to jail, the tax collector shall give an attested copy of the tax collector's warrant to the jailer and certify, under the tax collector's …

When a person imprisoned for not paying that person's tax is discharged, the tax collector committing the person may not be discharged from such tax without a vote of the municipality, unless the taxpayer was imprisoned within one year after the date of commitment of such tax.