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36 §946-A. Tax-acquired property and the restriction of title action (REPEALED)
§946-A. Tax-acquired property and the restriction of title action (REPEALED) SECTION HISTORY PL 1993, c. 82, §1 (NEW).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).
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 […]