36 §946-A. Tax-acquired property and the restriction of title action (REPEALED)
§946-A. Tax-acquired property and the restriction of title action (REPEALED) SECTION HISTORY PL 1993, c. 82, §1 (NEW). PL 1995, c. 20, §1 (RPR). PL 2013, c. 521, Pt. D, §1 (RP).
36 §902. Amendments permitted in actions to collect taxes
§902. Amendments permitted in actions to collect taxes 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 […]
36 §946-B. Tax-acquired property and the restriction of title action
§946-B. Tax-acquired property and the restriction of title action 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 […]
36 §903. Defendant estopped to deny title; exceptions
§903. Defendant estopped to deny title; exceptions 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 defendant, he shall not deny his title […]
36 §946-C. Abandoned tax-acquired property
§946-C. Abandoned tax-acquired property 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 property are […]
36 §904. Treasurer’s receipt as evidence of redemption
§904. Treasurer’s receipt as evidence of redemption 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.
36 §947. Presumption of validity
§947. Presumption of validity In an action to foreclose a tax lien mortgage under sections 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 […]
36 §905. Municipalities may set off moneys due against taxes
§905. Municipalities may set off moneys due against taxes 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 […]
36 §948. Supplemental assessments; enforcement of lien
§948. Supplemental assessments; enforcement of lien 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 transfer […]
36 §906. Application of payments to unpaid taxes
§906. Application of payments to unpaid taxes 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 chronological order beginning with […]