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 §942-A. Aggregate tax lien certificate for time-share units; procedure
§942-A. Aggregate tax lien certificate for time-share units; procedure 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 […]
36 §943. Tax lien mortgage; redemption; discharge; foreclosure
§943. Tax lien mortgage; redemption; discharge; foreclosure 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 give […]
36 §943-A. Application for abatement
§943-A. Application for abatement Each notice under sections 942 and 1281 that is sent by a municipality or the State Tax Assessor to a person on whose primary residence taxes have been assessed must contain a statement that that person may apply for an abatement of those taxes if the person cannot pay the taxes […]
36 §943-B. Credit reporting; payment during redemption period
§943-B. Credit reporting; payment during redemption period If a municipality takes action under section 942 or 943 to enforce a lien in effect pursuant to chapter 908‑A that results in a record of a lien in a party’s name being placed in that party’s file with a consumer reporting agency, that lien must be considered […]
36 §943-C. Sale of homesteads formerly owned by persons 65 years of age or older
§943-C. Sale of homesteads formerly owned by persons 65 years of age or older Notwithstanding any provision of law to the contrary, after the foreclosure process under sections 942 and 943 or sections 1281 and 1282 is completed and the right of redemption has expired, if a municipality chooses to sell to someone other than […]
36 §944. Foreclosure for equitable relief, procedure
§944. Foreclosure for equitable relief, procedure A tax lien mortgage filed in accordance with sections 942 and 943 may be foreclosed by an action for equitable relief in the following manner. 1. Waiver of foreclosure. The municipal treasurer, when so authorized by the inhabitants of the municipality, or in the case of a city […]
36 §945. Foreclosure in action for equitable relief; alternative procedure; class action
§945. Foreclosure in action for equitable relief; alternative procedure; class action 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 […]
36 §946. Action for equitable relief after period of redemption; procedure
§946. Action for equitable relief after period of redemption; procedure A municipality which has become the purchaser at a sale of real estate for nonpayment of taxes or which 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 […]
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).