Maine § 36 §891 Collection of delinquent county taxes

Maine Statutes

§ 36 §891 — Collection of delinquent county taxes

Maine § 36 §891

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 105CITIES AND TOWNS

This text of Maine § 36 §891 (Collection of delinquent county 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. 36, § 36 §891 (2026).

Text

When the time for the payment of a county tax has expired and it is unpaid, the county treasurer shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax is paid within 60 days, the county treasurer may issue a warrant to the sheriff of the county, returnable in 90 days, requiring the sheriff to levy by distress and sale upon the real and personal property of any of the inhabitants of the municipality. The sheriff or the sheriff's deputy shall execute such warrants, observing the regulations provided for satisfying warrants against delinquent collectors prescribed by sections 803, 896 and 897.

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When the time for the payment of a county tax has expired and it is unpaid, the county treasurer shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax is paid within 60 days, the county treasurer may issue a warrant to the sheriff of the county, returnable in 90 days, requiring the sheriff to levy by distress and sale upon the real and personal property of any of the inhabitants of the municipality. The sheriff or the sheriff's deputy shall execute such warrants, observing the regulations provided for satisfying warrants against delinquent collectors prescribed by sections 803, 896 and 897.