Maine Statutes

§ 14 §5901 — Unpaid taxes

Maine § 14 §5901
JurisdictionMaine
Title 14COURT PROCEDURE -- CIVIL
Part 7PARTICULAR PROCEEDINGS
Ch. 705COUNTERCLAIMS

This text of Maine § 14 §5901 (Unpaid taxes) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Me. Rev. Stat. tit. 14, § 14 §5901 (2026).

Text

A city or town in an action by a delinquent taxpayer may assert a counterclaim for any unpaid taxes against any properly authorized payment to which the taxpayer is entitled, provided prior to trial the amount shall have been paid to the tax collector and a receipt in writing shall have been given to the person taxed, as prescribed in Title 36, section 905.

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Bluebook (online)
Maine § 14 §5901, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/14%20%C2%A75901.