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 §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 §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 […]
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 […]