Title 36, Title 36

When a municipality chooses a tax collector, the municipality and the tax collector may agree what sum is allowed for performance of the tax collector's duties. If the basis of compensation is a percentage of tax collections, such percentage must be computed only upon the cash co…

When a tax is paid to a tax collector, the tax collector shall prepare a receipt for each payment and upon reasonable request shall furnish a copy of the receipt to the taxpayer.

Tax collectors and municipal treasurers on receipt of information that a tax may be invalid by reason of error, omission or irregularity in assessment shall at once notify the assessors or the chief assessor of the primary assessing area in writing stating the name of the proper …

Each tax collector shall, on the last day of each month, pay to the municipal treasurer all moneys collected by the tax collector, and once in 2 months at least shall exhibit to the municipal officers a just and true account of all moneys received on taxes committed to, and excis…

A tax collector is prohibited from commingling personal funds with any funds collected for a municipality while performing the duty of tax collector.

Municipal assessors, or municipal officers in the case of primary assessing areas, shall specify in the tax collector's warrant the date on or before which the tax collector must perfect collections. Such date may not be less than one year from the date of the commitment of taxes…

1. Not collected. After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize th…

An action against a tax collector for failure to perfect tax collections must be commenced within 6 years after the date of the tax collector's warrant.

When new tax collectors are chosen and sworn before the former officers have perfected their collections, the latter shall complete the same, as if others had not been chosen and sworn.

When a tax collector asks the municipal officers to resign the position of tax collector, or when a tax collector has removed, or in the judgment of the municipal officers is about to remove, from the municipality before the time set for perfecting collections, those officers may…

When a tax collector has a guardian or by mental illness or bodily infirmities is incapable of performing the duties of the office before completing the collection, the municipal officers may demand and receive the tax lists from any person in possession of those lists, settle fo…

If a tax collector dies without perfecting the collection of taxes committed to that tax collector, the tax collector's executor or administrator, within 2 months after acceptance of the trust, shall settle with the municipal officers for what was received by the deceased person …

The State Tax Assessor shall prescribe the form of the warrant to be used by the assessors or municipal officers for the completion of the collection of taxes under sections 763 to 765.

If at the time of the completion of the assessment a tax collector has not been chosen or appointed, or if the tax collector neglects to collect a state or county tax, the sheriff of the county shall collect it, on receiving an assessment thereof, with a warrant under the hands o…

The sheriff or the sheriff's deputy, on receiving the assessment and warrant for collection provided for in section 801, shall forthwith post in some public place in the municipality assessed an attested copy of such assessment and warrant and may not make distress for any of suc…

On each execution or warrant of distress issued in accordance with sections 891 and 895 and delivered to a sheriff or the sheriff's deputy, the sheriff shall make return of the sheriff's doings to the treasurer who issued the execution or warrant, with such money, if any, that th…

1. Error or mistake. The assessors, either upon written application filed within 185 days from commitment stating the grounds for an abatement or on their own initiative within one year from commitment, may make such reasonable abatement as they consider proper to correct any ill…

The assessors or municipal officers shall give to any person applying to them for an abatement of taxes notice in writing of their decision upon the application within 10 days after they take final action thereon. The notice of decision must include the reason or reasons supporti…

1. Municipalities. If a municipality has adopted a board of assessment review and the assessors or the municipal officers refuse to make the abatement asked for, the applicant may apply in writing to the board of assessment review within 60 days after notice of the decision from …

1. Municipalities without board of assessment review. Except when the municipality or primary assessing area has adopted a board of assessment review, if the assessors or the municipal officers refuse to make the abatement asked for, the applicant may apply to the county commissi…

1. Organization. A county board of assessment review, as authorized by section 844, subsection 1‑A, consists of 5 or 7 members, at least one of whom must be a licensed real estate appraiser and one of whom must be a member of the general public, who serve staggered terms of at le…

1. Organization. A primary assessing area board of assessment review, as authorized by section 471‑A, consists of 5 or 7 members who serve staggered terms of at least 3 but no more than 5 years. The terms must be determined by rule of the board. The board shall elect annually a c…

Reports of assessment ratios contained in assessment ratio studies of the Bureau of Revenue Services are prima facie evidence of what the reported ratio is in fact, unless a party to proceedings related to a protested assessment establishes that the ratio was derived or establish…

Claims for abatement on several parcels of real estate may be embraced in one appeal, but judgment shall be rendered and execution shall issue for the amount of taxes due on each separate parcel. [PL 1977, c. 509, §23 (RPR).] The lien created by statute on real estate to secure t…

When the time for the payment of a county tax has expired and it is unpaid, the county treasurer shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax is paid within 60 days, the county treasurer may issue a warrant to the sheriff of the c…

When any state tax assessed upon any city, town or plantation remains unpaid, such city, town or plantation may be precluded from drawing from the Treasurer of State the school subsidy set apart for such city, town or plantation so long as such tax remains unpaid.

Beginning with the first day of January, following the date on which state taxes are levied, interest shall accrue on any unpaid balances that are then due. All provisions of law that relate to the collection of such taxes shall apply to the collection of interest on overdue taxe…

Interest shall accrue on all unpaid balances of the county tax that are then due, beginning on the 60th day after the date for payment set by the county commissioners under Title 30‑A, section 706. County taxes, not paid prior to the 60th day after the date for payment, are delin…

A delinquent tax collector is at all times answerable to the inhabitants of the tax collector's municipality for all sums that they have been obliged to pay by means of the tax collector's deficiency and for all consequent damages.

A tax collector who refuses to collect a state, county or municipal tax as required by law or who knowingly omits or fails to perform any duty imposed upon the tax collector by law commits a civil violation for which a fine not to exceed $100 may be adjudged.

The State Tax Assessor shall prescribe the form of the warrant for use by the municipal treasurer where the tax collector has failed to collect and pay the taxes to the treasurer as required.

Any officer selling personal property, distrained under a treasurer's warrant against a tax collector or against the inhabitants of a municipality, shall proceed as in the sale of such property on execution.

When a treasurer's warrant of distress is levied on the real estate of a delinquent tax collector or against the inhabitants of a municipality, the officer shall proceed as in the sale of such property on execution.

When any tax collector is taken on execution under section 895, the municipal officers may demand of the tax collector a true copy of the tax lists, with the evidence of all payments made on those tax lists. If the tax collector complies with this demand, the tax collector must r…

A municipality may, at any time, proceed to the choice of another tax collector to complete the collection of taxes, who must be sworn and give the security required of the first tax collector. The assessors or, in the case of primary assessing areas, the municipal officers shall…

When the tax of any person named in the tax lists does not appear to have been paid, but that person declares that it was paid to the former tax collector, the new tax collector may not distrain that person's property or commit that person without a vote of the municipal officers…

When the estate of an inhabitant of a municipality, who is not a tax collector for that municipality, is levied upon and taken as mentioned in section 891, the inhabitant may maintain an action against that municipality and recover the full value of the estate levied on, with int…

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 t…

In all civil actions to enforce the collection of a tax on real estate, if it appears that on April 1st of the year for which such tax was assessed the record title to the real estate listed was in the name of the defendant, the tax collector may not deny the defendant's title to…

The municipal treasurer's receipt or certificate of payment of a sufficient sum to redeem any real estate taxed shall be legal evidence of such payment and redemption.

Subject to the approval of the municipal officers, the treasurer or any disbursing officer of any municipality may, and if so requested by the tax collector shall, withhold payment of any money then due and payable to any taxpayer whose taxes are due and wholly or partially unpai…

The municipal officers of a municipality may, upon request of the municipal treasurer or the tax collector, require that any tax payment received from an individual as payment for any property tax be applied against outstanding or delinquent taxes due on that property in chronolo…

The lien on real estate created by section 552 may be enforced in the following manner. The tax collector may, after the expiration of 8 months and within one year from the date of original commitment of the tax or, in the case of deferred taxes pursuant to chapter 908‑A, after t…

Except as provided in section 942‑A, liens on real estate created by section 552, in addition to other methods established by law, may be enforced in the following manner. [PL 1987, c. 358, §3 (AMD).] The tax collector may, after the expiration of 8 months and within one year aft…

Liens created by section 552 on time-share units owned by the same person and in the same time-share project, in addition to other methods established by law, may be enforced in the following manner if requested by the taxpayer prior to notification of filing of a tax lien certif…

The filing of the tax lien certificate in the registry of deeds shall create a tax lien mortgage on said real estate to the municipality in which the real estate is situated having priority over all other mortgages, liens, attachments and encumbrances of any nature, and shall giv…