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 §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 §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 §941. Civil action with special attachments; procedure
§941. Civil action with special attachments; procedure The lien on real estate created by section 552 may be enforced in the following manner. The tax collector may, after the expiration of 8 months and within one year from the date of original commitment of the tax or, in the case of deferred taxes pursuant […]
36 §942. Tax lien certificate; procedure
§942. Tax lien certificate; procedure Except as provided in section 942‑A, liens on real estate created by section 552, in addition to other methods established by law, may be enforced in the following manner. [PL 1987, c. 358, §3 (AMD).] The tax collector may, after the expiration of 8 months and within one year […]
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 […]