§1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry Annually, after January 15th but no later than January 31st, the State Tax Assessor shall send by mail to the last known address of each owner of real estate subject to assessment under section 1602, including supplementary taxes assessed under section 1331, upon which […]
§1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge The filing of the certificate provided for in section 1281 in the registry of deeds shall be deemed to create and shall create a mortgage on such real estate to the State, having priority over all other mortgages, liens, attachments and encumbrances of any […]
§1283. Supervision, administration and sale of real estate A copy of the lien certificate shall be filed in the office of the State Tax Assessor. On the 30th day of March annually, whenever the State shall have acquired title to real estate assessed for any taxes assessed under chapter 115, the State Tax Assessor shall […]
§1284. Action to recover taxes The State Tax Assessor may bring a civil action in the State Tax Assessor’s own name to enforce the lien on real estate created by section 552, to secure the payment of state taxes assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any […]
§1285. Collection of taxes in unorganized territory In addition to the methods of collecting state taxes provided by law, owners of real estate in the unorganized territory are liable for payment of such taxes to the State Tax Assessor upon demand. If such taxes are not paid within 30 days after such demand, the State […]
§1286. Limitation on recovery of tax sold real estate in unorganized places When the State has taxed real estate in unorganized territory, and the State Tax Assessor has conveyed it, or part of it, for nonpayment of tax, by deed purporting to convey the interest of the State by forfeiture for such nonpayment, or it […]
§1287. Action may be commenced in 10 years after disability If any such former owner, or person claiming under him, during said period of 20 years, or any portion thereof, is a minor, mentally ill, imprisoned or absent from the United States he may, if otherwise entitled, bring such action at any time within 10 […]
§1288. Applicability of provisions Sections 1286 and 1287 shall not apply to actions between cotenants.
