Maine § 36 §947 Presumption of validity

Maine Statutes

§ 36 §947 — Presumption of validity

Maine § 36 §947

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 105CITIES AND TOWNS

This text of Maine § 36 §947 (Presumption of validity) 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 §947 (2026).

Text

In an action to foreclose a tax lien mortgage under section 944, 945 or 946, the proceedings from and including the assessment of the tax upon which such tax lien mortgage is based to and including the time of filing the complaint in such action need not be set forth in the complaint, pleaded or proved and are presumed to be valid. A defendant alleging any invalidity or defect in such proceedings shall specify in the defendant's answer such invalidity or defect and establish the invalidity or defect.

Free access — add to your briefcase to read the full text and ask questions with AI

In an action to foreclose a tax lien mortgage under section 944, 945 or 946, the proceedings from and including the assessment of the tax upon which such tax lien mortgage is based to and including the time of filing the complaint in such action need not be set forth in the complaint, pleaded or proved and are presumed to be valid. A defendant alleging any invalidity or defect in such proceedings shall specify in the defendant's answer such invalidity or defect and establish the invalidity or defect.