36 §1104. Administration; regulations
§1104. Administration; regulations The State Tax Assessor shall adopt and amend such rules as may be reasonable and appropriate to carry out the State Tax Assessor’s responsibilities as provided in this subchapter. [PL 2019, c. 501, §24 (AMD).] SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §2A (RPR). PL 2019, […]
36 §1105. Valuation of farmland
§1105. Valuation of farmland The municipal assessor, chief assessor or State Tax Assessor for the unorganized territory shall establish the 100% valuation per acre based on the current use value of farmland used for agricultural or horticultural purposes. The values established must be guided by the Department of Agriculture, Conservation and Forestry as provided in […]
36 §1106. Powers and duties; State Tax Assessor (REPEALED)
§1106. Powers and duties; State Tax Assessor (REPEALED) SECTION HISTORY PL 1975, c. 726, §2 (NEW). PL 1989, c. 748, §3 (AMD). PL 1991, c. 508, §1 (AMD). PL 1993, c. 452, §8 (RP).
36 §1106-A. Valuation of open space land
§1106-A. Valuation of open space land 1. Valuation method. For the purposes of this subchapter, the current use value of open space land is the sale price that particular open space parcel would command in the marketplace if it were required to remain in the particular category or categories of open space land for which […]
36 §949. Disbursement of excess funds
§949. Disbursement of excess funds 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 standards governing the disbursement of the excess […]
36 §1076. Purchaser to notify mortgagee of sale; right of redemption
§1076. Purchaser to notify mortgagee of sale; right of redemption When real estate is so sold for taxes, the tax collector shall, within 30 days after the day of sale, lodge with the municipal treasurer a certificate under oath, designating the quantity of real estate sold, the names of the owners of each parcel and […]
36 §991. Distraint for taxes; procedure; sale
§991. Distraint for taxes; procedure; sale If any resident or nonresident taxpayer after a reasonable demand refuses or neglects to pay any part of the tax assessed against him in accordance with this chapter, the tax collector may distrain him in any part of the State by any of his goods and chattels not exempt […]
36 §1077. Purchaser’s failure to pay in 20 days voids sale
§1077. Purchaser’s failure to pay in 20 days voids sale If the purchaser of real estate sold for taxes under section 1074 fails to pay the tax collector within 20 days after the sale of the amount bid by him, the sale shall be void, and the municipality in which such sale was made shall […]
36 §992. Disposition of surplus
§992. Disposition of surplus The officer, after deducting the tax and expense of sale, shall restore the balance to the former owner, with a written account of the sale and charges. For distress for nonpayment of taxes the officer shall have the same fees as for levying executions, but his travel shall be computed only […]
36 §1078. Owner’s right to redeem
§1078. Owner’s right to redeem Any person to whom the right by law belongs may, at any time within 2 years from the day of sale, redeem any real estate sold for taxes on paying into the municipal treasury for the purchaser the full amount certified to be due, including taxes, costs and charges, with […]