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 §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 §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 §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 §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 […]
36 §894. Delinquent tax collectors; forfeiture
§894. Delinquent tax collectors; forfeiture Any tax collector who refuses to collect a state, county or municipal tax as required by law, or who shall knowingly omit or fail to perform any duty imposed upon him by law, commits a civil violation for which a forfeiture not to exceed $100 may be adjudged. [PL […]
36 §895. Warrant form; for completion of collection by treasurer
§895. Warrant form; for completion of collection by treasurer 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. [PL 1975, c. 765, §15 (RPR).] SECTION HISTORY PL 1973, c. […]
36 §896. Personal property distrained; sold as on execution
§896. Personal property distrained; sold as on execution 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.
36 §897. Real estate levied on; sold as on execution
§897. Real estate levied on; sold as 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.
36 §898. Collector to account when taken on execution
§898. Collector to account when taken on execution When any tax collector is taken on execution under section 895, the municipal officers may demand of him a true copy of the tax lists, with the evidence of all payments made thereon. If he complies with this demand, he shall receive such credit as the municipal […]