§ 36 §946-C — Abandoned tax-acquired property

Maine § 36 §946-C

• Jurisdiction: Maine
• Title 36: TAXATION
• Part 2: PROPERTY TAXES
• Ch. 105: CITIES AND TOWNS

Text

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:
2.
Determination of abandonment.
Upon acquiring title to residential real estate for nonpayment of property taxes under section 943, a municipality may, through its code enforcement officer or other public official, make a determination that the property is abandoned. The code enforcement officer or other public official making the determination that the property is abandoned shall certify that determination and file a copy of that certification with the registry of deeds in the county in which the property is located. The certification must contain the following information:
3.
Tax liens for abandoned property recorded after December 1, 2021.
Notwithstanding section 946‑B, 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 6-month period immediately following a certification under subsection 2 that the property is abandoned. This subsection applies to a tax lien recorded after December 1, 2021.
4.
Program to monitor municipal abandoned property.
A municipality that certifies abandoned property under this section shall submit the address and parcel data for the abandoned property to the Maine Redevelopment Land Bank Authority under Title 30‑A, chapter 204 for use in determining opportunities for redevelopment.

Legislative History

PL 2021, c. 127, §2 (NEW). PL 2023, c. 26, §1 (AMD).