36 §993. Arrest; notice; procedure; fees
§993. Arrest; notice; procedure; fees If any resident or nonresident taxpayer assessed in accordance with this chapter, for 12 days after demand, refuses or neglects to pay his tax and to show the tax collector sufficient goods and chattels to pay it, such officer may arrest him in the county where found and commit him […]
36 §1079. Refund of taxes paid by purchaser
§1079. Refund of taxes paid by purchaser Any person interested in the estate, by the purchase at the sale, may pay any tax assessed thereon, before or after that so advertised, and for which the estate remains liable, and on filing with the municipal treasurer the receipt of the officer to whom it was paid, […]
36 §994. Collector may issue warrant of distress to sheriff
§994. Collector may issue warrant of distress to sheriff Any tax collector after 3 months from the date of commitment may issue his warrant to the sheriff of any county, or his deputy, or to a constable of his municipality, directing him to distrain the person or property of any taxpayer not paying his taxes, […]
36 §995. Warrant of distress; service, notice, fees
§995. Warrant of distress; service, notice, fees Before the officer serves any such warrant, he shall deliver to the taxpayer or leave at his last and usual place of abode a summons from said tax collector stating the amount of tax due, and that it must be paid within 10 days from the time of […]
36 §996. Distraint before tax due to prevent loss
§996. Distraint before tax due to prevent loss When a tax collector has reason to believe that there is danger of losing, by delay, a tax assessed upon any taxpayer, at any time after commitment: 1. Warrant issued. He may issue the warrant provided for in section 994 prior to the expiration of the […]
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).