Title 36, Title 36

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 shall be enforced as provided in sections 941 to 943; except that if real estate shall have been transferred to a bona fide purchaser for value since the assessment was omitted or invalidly made with the transfe…

1. Authorization to adopt ordinance. A municipality that obtains title to property acquired under the operation of this article may, by ordinance, disburse to the former owner the excess of any funds received from the disposition of that property. The ordinance must contain stand…

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.

The Commissioner of Agriculture, Conservation and Forestry shall provide to the State Tax Assessor at the State Tax Assessor's request all information in the commissioner's possession touching the value and description of lands in the unorganized territory and a statement of all …

On or before the first day of May in each year, every owner or person in charge or control of personal property that on the first day of April of that year is situated, whether permanently or temporarily, within the unorganized territory shall return to the State Tax Assessor on …

A lien is created on all personal property for taxes levied under section 1602 on the property and expenses incurred in accordance with section 1233, and the property may be sold for the payment of the taxes and expenses at any time after October 1st. When the time for the paymen…

Should any owner or person responsible for or in control of personal property taxable by the State Tax Assessor, as provided in section 1231, neglect or refuse to comply with the requirements of this subchapter, the State Tax Assessor may secure the necessary information by such …

Annually, after January 15th but no later than January 31st, the State Tax Assessor shall send by mail to the last known address of each owner of real estate subject to assessment under section 1602, including supplementary taxes assessed under section 1331, upon which taxes rema…

The filing of the certificate provided for in section 1281 in the registry of deeds shall be deemed to create and shall create a mortgage on such real estate to the State, having priority over all other mortgages, liens, attachments and encumbrances of any nature, and shall give …

A copy of the lien certificate shall be filed in the office of the State Tax Assessor. On the 30th day of March annually, whenever the State shall have acquired title to real estate assessed for any taxes assessed under chapter 115, the State Tax Assessor shall certify to the Sta…

The State Tax Assessor may bring a civil action in the State Tax Assessor's own name to enforce the lien on real estate created by section 552 to secure the payment of state taxes assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any municipality…

In addition to the methods of collecting state taxes provided by law, owners of real estate in the unorganized territory are liable for payment of such taxes to the State Tax Assessor upon demand. If such taxes are not paid within 30 days after such demand, the State Tax Assessor…

When the State has taxed real estate in the unorganized territory, and the State Tax Assessor has conveyed it, or part of it, for nonpayment of tax, by deed purporting to convey the interest of the State by forfeiture for such nonpayment, or it or a part of it has been conveyed u…

If any former owner, or person claiming under that former owner, during the period of 20 years, or any portion of that period, is a minor, is suffering from a mental illness, is imprisoned or is absent from the United States, that person may, if otherwise entitled, bring such act…

Sections 1286 and 1287 shall not apply to actions between cotenants.

Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates in the unorganized territory liable to taxation have been omitted from assessment or any tax on estates is invalid or void by reason of illegality, error o…

The following words and phrases as used in section 551 and this chapter shall have the following meanings: 1. Mobile home. "Mobile home" means: A. A structure, transportable in one or more sections, which is 8 body feet or more in width and is 32 body feet or more in length, and …

1. Annual excise tax. An annual excise tax is imposed with respect to each registration year in the following cases. A. For the privilege of operating an aircraft within the State, each heavier-than-air aircraft or lighter-than-air aircraft operated in this State that is owned or…

The following are exempt from the excise tax: 1. State vehicles. Vehicles owned by this State or by political subdivisions of the State; 2. Driver education. Motor vehicles registered by municipalities for use in driver education in the secondary schools or by private secondary s…

The excise tax imposed by this chapter must be paid as provided in this section. [PL 2007, c. 627, §33 (AMD).] 1. Aircraft. The excise tax on an aircraft must be paid to the municipality where the aircraft is based except as follows. A. If the aircraft is based at an airport owne…

A vehicle owner who has paid the excise tax on that owner's vehicle in accordance with sections 1482 and 1484 is exempt from personal property taxation of that vehicle for that year.

No vehicle may be registered under Title 29‑A until the excise tax or personal property tax or real estate tax has been paid in accordance with sections 1482 and 1484. [PL 2011, c. 610, Pt. A, §9 (AMD).] 1. Exempt status. Where a personal property or real estate tax is to be paid…

1. Municipal tax collector. In the case of municipalities or a municipally owned airport or seaplane base, the municipal tax collector or such other person as the municipality may designate shall collect excise tax and shall deposit the money received with the municipal treasurer…

Receipts for payment of the excise tax shall be in the form prescribed by the Secretary of State. They shall be issued in duplicate, and one copy shall be filed with the application at the time application is made for registration of the vehicle.

1. Municipal excise tax account. In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money. 2. County treasurer.

Any person intentionally making any false statement to any person charged with the duty of receiving this tax and issuing the receipt therefor, when making statement for the purpose of the levy of the tax hereunder, commits a civil violation for which a forfeiture not to exceed $…

Any person making a false entry on the renewal form provided by the Secretary of State in the collection of the excise tax, as authorized by section 1482, subsection 6, paragraph E, commits a civil violation for which a forfeiture of not less than $100 nor more than $500 shall be…

1. Purposes of agreement. It is the purpose of this agreement to set up a system whereby any contracting state may permit owners of fleets of buses operating in 2 or more states to prorate the registration of the buses in such fleets in each state in which the fleets operate on t…

1. Administrator. "Administrator" means the official or agency of a state administering the fee involved, or, in the case of proration of registration, the official or agency of a state administering the proration of registration in that state. 2. Base state. "Base state" means t…

1. Effect on other agreements, arrangements and understandings. On and after its effective date, this agreement supersedes any reciprocal or other agreement, arrangement or understanding between any 2 or more of the contracting states covering, in whole or in part, any of the mat…

1. Applicability. Any owner of a fleet may register the buses of said fleet in any contracting state by paying to said state total registration fees in an amount equal to that obtained by applying the proportion of in-state fleet miles divided by the total fleet miles, to the tot…

1. Grant of reciprocity. Each of the contracting states grants reciprocity as provided in this Article. 2. Applicability. The provisions of this agreement with respect to reciprocity applies only to a bus properly registered in the base state of the bus, which state must be a con…

Any contracting state may withdraw from this agreement upon 30 days written notice to each other contracting state, which notice may be given only after the repeal of this agreement by the legislature of such state, if adoption was by legislative act, or after renunciation by the…

This compact must be liberally construed so as to effectuate the purposes thereof. The provisions of this compact are severable and if any phrase, clause, sentence or provision of this compact is declared to be contrary to the Constitution of any state or of the United States or …